RESPONSIBILITIES OF THE GOVERNMENT, TAXPAYERS, REVENUE AGENCIES, PROFESSIONAL BODIES, MEDIA, AND ADVOCACY UNDER NIGERIA’S NEW TAX LAWS (2025 GUIDE)
Nigeria’s 2025 Tax Reform Acts represent the most ambitious overhaul of the country’s fiscal framework in decades. The four key laws—the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSEA), and the Joint Revenue Board (Establishment) Act (JRBEA)—have consolidated 16 federal tax statutes into a unified framework. But legislation alone does not guarantee justice, equity, or development. The success of these reforms depends on the active participation and responsible engagement of all stakeholders: government, taxpayers, revenue agencies, professional bodies, the media, and civil society advocacy groups.
Get this wrong, and the reforms will fail to deliver their promise of a fairer, simpler, and more growth-friendly tax system. Get it right, and Nigeria can build a transparent, efficient, and modern tax system that supports economic growth, strengthens revenue administration, encourages voluntary compliance, and improves the investment climate. This guide explores the distinct responsibilities of each stakeholder under Nigeria’s new tax laws. Let us get into it.
The Pain Points: Why Stakeholder Engagement Matters
The Challenge of Low Public Trust
Nigeria’s tax compliance has historically remained below 35 percent of potential revenue. This chronic underperformance stems not just from weak enforcement, but from a deep-seated lack of trust between citizens and government. Many Nigerians view taxes as burdens without benefits, and perceptions of inequity and lack of transparency have eroded voluntary compliance. The success of the tax reforms depends not only on sound policy design but also on public trust, effective communication, and professional engagement.
The Information Gap and Misinformation
Widespread misinformation and half-truths circulating on social media about the evolving tax regime have created confusion and resistance. Many citizens do not understand their obligations, the reliefs available to them, or how the reforms will benefit them. The Federal Government has emphasized that sustainability is not only about generating revenue but also about promoting growth, reducing inequality, protecting vulnerable groups, and encouraging productivity. However, communicating this message effectively remains a significant challenge.
The Implementation Gap
The transition from the old regime to the new framework has not been without challenges. Weak implementation capacity across sub-national governments threatens to undermine the reform’s effectiveness. Concerns have surfaced that significant drafting errors and unresolved ambiguities could weaken the reform’s impact. The National Assembly has only recently released the gazetted and assented 2025 Nigeria Tax laws for public access, providing the first opportunity for detailed external examination. The government’s response has been to emphasize a “precision-based” implementation strategy, moving away from a regime of guesswork toward a system of certainty.
The Cost of Getting It Wrong
Getting stakeholder responsibilities wrong has significant consequences. Unsubstantiated claims can inflict institutional harm, unsettle markets, and erode public confidence before claims are tested or corrected. Weak implementation can lead to revenue leakage, inconsistent enforcement, and a perception of arbitrariness. Poor communication can breed resistance and undermine voluntary compliance. Understanding the responsibilities of each stakeholder is essential for navigating the new tax landscape.
Responsibilities of the Government
The Federal Government: Policy Direction and Legislative Framework
The Federal Government, through the Presidency and the Ministry of Finance, is responsible for setting the strategic direction for taxation and ensuring that the reforms are implemented effectively. The Nigeria Tax Act, 2025, has not only harmonised Nigeria’s previously fragmented tax laws into a single statute but has also reduced or eliminated duplication and obsolete provisions while enhancing the ease of doing business. The reforms are designed to make the system fairer, simpler, and more growth-friendly, shielding the most vulnerable while restoring fairness to the tax system.
The government has issued the General Guidelines for the implementation of the Tax Acts 2025, setting out the process for transition from the repealed tax laws to the new tax framework effective from January 1, 2026. The Guidelines provide direction to taxpayers, tax practitioners, revenue authorities and other stakeholders on how to address various issues arising from the old regime to the new framework. They are anchored on three key principles: clarity, fairness, and administrative certainty.
Key government responsibilities include:
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Ensuring legislative integrity: The government must maintain the integrity of the legislative process and ensure that the tax laws are not altered after passage. Allegations of post-passage alteration must be investigated transparently and resolved promptly.
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Providing transition guidance: The transition guidelines ensure that the new laws are not applied retrospectively and that existing obligations, ongoing matters, and future transactions are treated appropriately under the new regime.
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Promoting transparency: The government has committed to transparent communication and stakeholder engagement as part of the implementation process. The Minister of Finance has emphasized that “If we get fairness, digitisation and harmonisation right, we will earn the trust of our citizens, and trust is the true currency of any tax system.”
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Protecting vulnerable populations: The reforms exempt individuals earning below N800,000 annually from Personal Income Tax and zero-rate VAT on essential goods and services. Small companies with turnover below N100 million and assets under N250 million are completely exempted from corporate tax.
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Reducing tax burdens: Corporate income tax is scheduled to drop from 30% to 25% by 2026, making Nigeria a more competitive destination for investment.
The Revenue Mobilisation Allocation and Fiscal Commission (RMAFC)
The RMAFC has a constitutional mandate to advise the Federal, State and Local Governments on fiscal efficiency and methods by which their revenue can be increased. The Commission has convened national stakeholders’ discourses to drive effective implementation of the Nigeria Tax Act 2025. Key responsibilities include:
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Monitoring fiscal efficiency: The RMAFC monitors accruals to and disbursement of revenue from the Federation Account and remains steadfast in safeguarding the federation’s revenue profile through enhanced monitoring of revenue collections.
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Deploying forensic audits: The Commission plans to deepen forensic audits to ensure transparency and accountability in revenue reporting.
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Strengthening collaboration: The RMAFC strengthens collaboration with sub-national governments on non-oil revenue mobilisation and reforms to deepen transparency in revenue reporting.
Responsibilities of Taxpayers
Voluntary Compliance
At the heart of any successful tax system is the principle of voluntary compliance. The new tax framework places the responsibility on individuals and businesses to declare their income and file tax returns. Nigeria operates a self-assessment tax system, which places the responsibility on individuals and businesses to declare their income and file tax returns. Citizens are more willing to comply when they understand the system and trust that their taxes will be used responsibly.
Key taxpayer responsibilities include:
Registering for tax: Every taxpayer is required to register with the relevant tax authority and obtain a unique Taxpayer Identification Number (Tax ID). Non-resident persons who earn income or supply taxable goods or services in Nigeria must also register for tax and obtain a Tax ID.
Filing accurate returns: Taxpayers must file returns and pay taxes based on their own calculations, subject to verification by tax authorities. The return shall disclose the amount of income from every source for the year preceding the year of assessment.
Maintaining proper records: Under the NTAA, every company must maintain proper records to support self-assessment returns filed at least once a year.
Paying taxes on time: Taxpayers must remit the correct amount of tax by the prescribed deadlines to avoid penalties and interest charges.
Engaging with tax authorities: Taxpayers should cooperate with tax authorities during audits and investigations and seek professional guidance when needed.
Understanding Your Rights
Taxpayers also have rights under the new framework. The Office of the Tax Ombud serves as an independent institution to protect taxpayers’ rights and fairly resolve disputes through mediation or conciliation. Taxpayers who feel maltreated or harassed can bring their cases to the Ombud for resolution. The Tax Ombud has introduced digital platforms, including a website and Case Management System, alongside taxpayer education programmes, to improve access to redress and enhance service delivery.
Responsibilities of Revenue Agencies
The Nigeria Revenue Service (NRS)
The Nigeria Revenue Service (NRS) replaces the Federal Inland Revenue Service (FIRS) as the central authority for tax administration in Nigeria. The NRSA mandates that the Service account for all forms of revenue, not just tax, accruing to the government, significantly broadening its authority. The NRS is a unified, technology-driven authority designed to create a “One-Stop-Shop” approach that eliminates multiple taxation and streamlines compliance through digital tools.
Key NRS responsibilities include:
Assessing and collecting revenue: The NRS is responsible for assessing taxable persons, collecting and accounting for taxes, and promoting economic growth through tax policy. Section 4 of the NRSA expands the Service’s scope by including individuals chargeable to tax within the Service’s tax assessment framework.
Enforcing tax compliance: The NRSA includes the deletion of the requirement for collaboration with law enforcement agencies when conducting investigations to enforce tax compliance. This change streamlines enforcement procedures and enhances the Service’s independence in carrying out its duties.
Providing assistance in tax collection: Section 5 of the Act empowers the NRS to assist in tax collection and administration at both domestic and international levels for a fee. The cross-border provision highlights the country’s commitment to international tax compliance and helps prevent double taxation for entities operating in multiple jurisdictions.
Issuing taxpayer identification: The NRS issues taxpayer identification or any other equivalent identity to every relevant taxable person in collaboration with tax authorities of States or Local Governments, or the Joint Revenue Board.
Public awareness and enlightenment: The NRS carries out and sustains public awareness and enlightenment campaigns on the benefits of tax compliance. The Service is ready to support the media with technical information and resources that will enable them to provide accurate and balanced reporting.
Training and capacity building: The NRS undertakes or collaborates with any person to provide training, continuous education, research, knowledge and capacity building in taxation.
Deploying technology: The NRS deploys appropriate technology or digital platforms to automate any of its tax administration processes or in carrying out any of its functions under the Act.
Assisting sub-national governments: The NRS may, on request, assist any State of the Federation, the Federal Capital Territory or Local Government to collect or administer a tax. However, the assistance shall only be provided in respect of a tax which the requesting State has the statutory right to collect or administer.
State Internal Revenue Services (SIRS)
State Internal Revenue Services continue to retain independent and day-to-day control over their operations. Personal Income Tax is administered by the SIRS of the thirty-six states of the Federation. However, the NTAA establishes uniform procedures that apply across all levels of government. State revenue agencies are responsible for:
Administering state taxes: SIRS are responsible for assessing, collecting, and accounting for personal income tax in their respective states.
Promoting digital tax administration: State revenue agencies are promoting digital tax administration, reducing cash handling, and minimising human interference to foster accountability.
Partnering with stakeholders: State revenue agencies are partnering with civil society organisations to provide sensitisation and capacity building on the new tax reforms.
The Joint Revenue Board (JRB)
The Joint Revenue Board Establishment Act 2025 creates the JRB to coordinate revenue collection and resolve disputes across federal, state, and local levels. The Board’s functions include:
Providing general policy guidelines: The Board provides general policy guidelines relating to its functions.
Promoting harmonisation: The Board promotes harmonisation of taxes, levies, rates, and charges, while ensuring uniformity in revenue administration across the federal, state, and local government tiers.
Collaborating on surveys and research: The Board collaborates with relevant agencies to carry out surveys, ascertain and publish relevant tax indices and statistics.
Recommending tax policy reform: The Board recommends, participates, facilitates or initiates fiscal and tax policy reform in collaboration with relevant bodies.
Publishing tax revenue data: The Board receives, collates, analyses and publishes periodic tax revenue collected by all tax authorities.
Publishing tax expenditure data: The Board receives, collates, analyses and publishes tax expenditure on account of tax waivers, exemptions or incentives granted by each government.
Providing guidance for tax agents: The Board provides guidance for the accreditation of tax agents by the relevant tax authorities in accordance with the relevant law.
Responsibilities of Professional Bodies
The Duty of Care and Professional Responsibility
Professional bodies occupy a unique position in society. Their statements are presumed to be grounded in technical expertise, objectivity, and ethical discipline. With that privilege comes a dual responsibility: to inform public discourse and to avoid causing preventable harm. The ethical concern extends beyond factual accuracy, because unsubstantiated claims can inflict institutional harm, unsettle markets, and erode public confidence before claims are tested or corrected.
Key responsibilities of professional bodies include:
Exercising responsible communication: An allegation that a duly passed law has been altered after legislative approval is not trivial. Any claim of post-passage alteration must meet an exceptionally high evidentiary threshold. Responsible professional communication requires that such claims identify the specific provisions allegedly altered, demonstrate how the text differs from what was passed by the legislature, and explain when, how, and by whom any changes were introduced outside constitutionally recognised procedures.
Avoiding speculative allegations: For a professional accounting body to issue such a statement without evidence or official confirmation depicts gross irresponsibility, undermining both public trust and professional credibility.
Contributing constructively to public discourse: Professional bodies do not merely comment on policy; they help shape it. Their authority and credibility carry societal and economic consequences. Words from such quarters do not simply convey information; they frame debates and produce tangible outcomes.
Upholding professional ethics: Authority brings responsibility, and responsibility includes an ethical obligation to avoid causing preventable harm. In professional communication, doing no harm requires foresight about consequences. Professionals must consider not only whether a statement is defensible, but also whether it is proportionate, responsibly framed, and necessary in light of foreseeable effects.
Responsibilities of the Media
The Fourth Estate and Tax Accountability
As the fourth estate, the media should continue to act as watchdogs and champion accountability in the implementation of the NTA. The media plays a critical role in educating citizens on what is expected of them under the new tax laws and in holding government and revenue agencies accountable. In an age of misinformation, transparent communication reassures the public that institutions are committed to integrity. The media must prioritize accurate and timely information, combating misinformation by consistently delivering factual, clear, and timely updates .
Key media responsibilities include:
Independent research and analysis: Media practitioners should engage in independent research, analysis, and monitor tax exemptions to see if they are beneficial to the public or only social interest.
Investigative reporting: The media should engage in investigative reporting with a view to expose tax evasion, fraud, and corruption in the system.
Amplifying citizen voices: The media should initiate public debate and amplify citizen voices. The media should provide a platform for citizens to air concerns and propose practical solutions to implementation challenges.
Countering misinformation: The media plays a critical role in countering misinformation and half-truths circulating on social media about the evolving tax regime. Building strong media partnerships with reputable journalists amplifies accurate reporting and lends credibility .
Technical collaboration with tax authorities: The NRS is ready to support the media with technical information and resources that will enable them to provide accurate and balanced reporting.
Building trust through authentic storytelling: Stories resonate more than statistics. Media professionals should use real-life experiences and testimonials that reflect the true impact of tax reforms on citizens’ lives .
Responsibilities of Advocacy and Civil Society Organisations (CSOs)
The Role of CSOs in Tax Governance
Civil society organisations play a crucial role in building trust between citizens and government. People are more willing to comply when they understand the system and trust that their taxes will be used responsibly. The role of CSOs is to ensure transparency, civic education and independent monitoring so that the reforms deliver real value to Nigerians.
Key CSO responsibilities include:
Monitoring and oversight: CSOs should engage with government and use the services of the courts to challenge anti-citizen actions and policies. The role of CSOs is to ensure transparency, civic education and independent monitoring so that the reforms deliver real value to Nigerians.
Civic education: CSOs have a responsibility to educate citizens on their obligations and rights under the new tax laws. The objective of stakeholder engagement is to foster national consensus, public understanding and institutional cooperation around the tax reforms.
Advocacy and engagement: CSOs should engage with government and use the services of the courts to challenge anti-citizen’s actions and policies. CSOs play a crucial role in building trust between citizens and government.
Amplifying citizen voices: CSOs should initiate public debate and amplify citizen voices. The sessions should provide platforms for citizens to air concerns and propose practical solutions to implementation challenges.
Coalition building: The Tax Justice and Governance Platform is a broad-based coalition of civil society organisations, tax experts, media professionals, informal sector representatives and advocacy groups. The platform allows for collective efforts in the promotion of fair, equitable, transparent and progressive tax systems in the country. The platform seeks to ensure that taxation serves as a tool for sustainable development, social inclusion and improved public service delivery, rather than an additional burden on the most vulnerable.
How Qeeva Advisory Helps You Navigate Stakeholder Responsibilities
We understand that navigating the new tax framework can be complex. Many businesses and individuals struggle to understand their obligations, engage effectively with tax authorities, and contribute constructively to public discourse. Our professionals specialise in tax advisory, regulatory compliance, and stakeholder engagement.
Our Advisory Services Nigeria help you understand the new tax laws, develop compliance strategies, and implement systems to ensure you meet your obligations. We help you navigate the complexities of the NTA 2025 and NTAA 2025 with confidence.
Our Tax Strategies and Planning services help you structure your affairs to minimize your tax burden while ensuring full compliance with the law. Tax planning is an exercise undertaken to minimise tax liability through the best use of all available allowances, deductions, exclusions, and exemptions .
Our Regulatory Compliance services ensure your business meets all filing requirements and stays in good standing with the Nigeria Revenue Service and state tax authorities. Compliance is not just a legal requirement—it is a business strategy that fosters stability, trust, and growth .
Our Bookkeeping Services ensure your financial records are accurate and complete, supporting your tax filings and compliance obligations. Under the Nigeria Tax Administration Act 2025, every company must file a self-assessment return at least once a year, backed by proper records.
Our Risk Management services help you identify and manage risks associated with tax compliance, including audits, investigations, and disputes. We specialize in identifying and managing business interruption risks, claims management and advocacy, loss modeling, and risk profiling . Our dedicated teams work closely with clients to design tailored risk management programs that protect businesses from threats and seize opportunities .
Our Public Relations and Communications Advisory services help businesses and professional bodies communicate effectively in an age of misinformation. We help stakeholders build trust through transparent communication, authentic storytelling, and strategic media engagement . In today’s information environment, transparent communication reassures your audience that you have nothing to hide and are committed to integrity .
And because stakeholder engagement is about governance and communication, our Corporate Compliance & Annual Returns Filing services help you maintain good standing with the Corporate Affairs Commission and other regulatory bodies.
Our Service Methodology
We do not do generic. We do thorough, transparent, and actionable.
Step 1: Stakeholder Responsibility Assessment
We assess your current understanding and fulfilment of stakeholder responsibilities under the new tax laws. We identify gaps, risks, and opportunities for improvement. This step draws on our Advisory Services Nigeria expertise.
Step 2: Compliance Strategy Development
We help you develop a compliance strategy that addresses your obligations under the new tax framework. We identify available incentives, exemptions, and reliefs. Our Tax Strategies and Planning team ensures your strategy is robust and compliant .
Step 3: Implementation Support
We provide hands-on support for implementing compliance systems and processes. We help you navigate the transition from the old regime to the new framework. Our Bookkeeping Services ensure your financial records are accurate and complete.
Step 4: Risk Management and Communication
We help you identify and manage risks associated with tax compliance and public communication. Our Risk Management services help you protect your business from financial and reputational risks . Our PR and Communications Advisory services help you build trust and communicate effectively with stakeholders .
Step 5: Ongoing Monitoring and Support
Tax compliance is not a one-time exercise. We help you monitor changes in the law, update your systems, and stay current with regulatory developments. We provide ongoing support through our Advisory Services Nigeria and Regulatory Compliance services.
Frequently Asked Questions
Q: What are the four pillars of the 2025 Tax Reform Acts?
A: The four pillars are the Nigeria Tax Act (NTA) 2025, Nigeria Tax Administration Act (NTAA) 2025, Nigeria Revenue Service (Establishment) Act 2025, and Joint Revenue Board (Establishment) Act 2025.
Q: What is the role of the Nigeria Revenue Service (NRS)?
A: The NRS is the central authority for tax administration in Nigeria, replacing the Federal Inland Revenue Service (FIRS). It is responsible for assessing, collecting, and accounting for all revenues accruing to the Government.
Q: What is the Joint Revenue Board?
A: The Joint Revenue Board is a body established to coordinate revenue collection and resolve disputes across federal, state, and local levels. It provides general policy guidelines and promotes harmonisation of taxes and revenue administration.
Q: What is the role of the media in tax administration?
A: The media should act as watchdogs and champion accountability in the implementation of the NTA. They should engage in independent research, investigative reporting, and amplify citizen voices. In an age of misinformation, the media must prioritize accurate and transparent communication .
Q: What is the role of civil society organisations?
A: CSOs should ensure transparency, civic education, and independent monitoring of the tax reforms to ensure they deliver real value to Nigerians. The Tax Justice and Governance Platform seeks to ensure that taxation serves as a tool for sustainable development, social inclusion and improved public service delivery.
Q: How can Qeeva Advisory help with stakeholder responsibilities?
A: We provide stakeholder responsibility assessment, compliance strategy development, implementation support, risk management, public relations advisory, and ongoing monitoring to help businesses navigate their obligations under the new tax framework.
The Bottom Line
Nigeria’s 2025 Tax Reform Acts represent a fundamental shift in the country’s fiscal architecture. The success of these reforms depends not only on sound policy design but also on the active participation and responsible engagement of all stakeholders. The government must ensure legislative integrity, provide transition guidance, and promote transparency. Taxpayers must embrace voluntary compliance, maintain proper records, and pay their taxes on time. Revenue agencies must assess and collect revenue efficiently, enforce compliance fairly, and engage with the public transparently. Professional bodies must exercise responsible communication, avoid speculative allegations, and uphold professional ethics. The media must act as watchdogs, champion accountability, and counter misinformation through transparent and ethical reporting . Civil society organisations must ensure transparency, civic education, and independent monitoring.
The challenges are real. Low public trust, misinformation, and implementation gaps are significant. But the opportunities are even greater. With the right approach and the right partner, Nigeria can build a transparent, efficient, and modern tax system that supports economic growth, strengthens revenue administration, encourages voluntary compliance, and improves the investment climate.
Your job is to be prepared. Understand your responsibilities. Comply with the law. Engage constructively. Seek professional guidance.
With the right approach and the right partner, you can turn tax compliance from a burden into a strategic advantage.
The choice is yours.
Suggested Reading from Our Blog
Role and Relationship Between Fiscal Policy, Tax Legislation and Tax Administration Under Nigeria’s New Tax Laws – Understand the three pillars of the tax system and how they interact.
Principles of Tax Administration in Nigeria – Understand the NTAA 2025 framework and compliance requirements.
Corporate Compliance & Annual Returns Filing – Understand your obligations under CAMA 2020 and the new tax laws.
Registration and Deregistration of Resident and Non-Resident Persons for VAT – Understand VAT registration and deregistration requirements.
Related Services
Our Advisory Services Nigeria are staffed by professionals specialising in tax advisory, regulatory compliance, and stakeholder engagement.
Our Tax Strategies and Planning services help you structure your affairs to minimize your tax burden through legitimate tax planning .
Our Regulatory Compliance services ensure your business meets all filing requirements and stays in good standing .
Our Bookkeeping Services ensure your financial records are accurate and complete, supporting your tax filings and compliance obligations.
Our Risk Management services help you identify and manage risks associated with tax audits, investigations, and disputes. We specialize in claims management, loss modeling, and risk profiling .
Our Public Relations and Communications Advisory services help you build trust through transparent communication, authentic storytelling, and strategic media engagement in an age of misinformation .
Our Corporate Compliance & Annual Returns Filing services help you maintain good standing with the Corporate Affairs Commission.
Let’s Talk About Your Stakeholder Responsibilities
Navigating Nigeria’s new tax framework can feel complex. At Qeeva Advisory, we understand the challenges businesses and individuals face in understanding their obligations, engaging with tax authorities, and contributing constructively to public discourse.
Whether you need help with compliance assessment, filing support, risk management, or stakeholder engagement, we are here to support you.
📞 Call us: (+234) 802 320 0801, (+234) 807 576 5799
📧 Email: info@qeeva.com
📍 Visit us: 5, Ishola Bello Close, Off Iyalla Street, Alausa, Ikeja, Lagos, Nigeria
Contact us today to schedule a consultation. Let us help you navigate Nigeria’s new tax framework with confidence.
Your journey to tax compliance starts with a conversation. Let’s talk.
Reference Links / Sources
The Eagle Online – Experts urge media, CSOs to monitor implementation of new tax laws
Voice of Nigeria – Commission, Stakeholders Back Nigeria Tax Act 2025
Federal Republic of Nigeria Official Gazette – Nigeria Revenue Service (Establishment) Act 2025
Federal Republic of Nigeria Official Gazette – Joint Revenue Board (Establishment) Act 2025
Leadership – Kogi Revenue Agency Partners NGOs Network On Tax Reforms Implementation
Independent Newspaper – Professional Responsibility And Public Communication
Federal Ministry of Information – Federal Government Issues Transition Guidelines For Tax Acts 2025
Mondaq – The Nigeria Revenue Service (Establishment) Act, 2025
Tribune Online – Harmonised taxes & levies law to strengthen LG revenue administration
Federal Ministry of Information – RMAFC Convenes National Stakeholders’ Discourse
Voice of Nigeria – Lawmakers, Groups Laud President Tinubu’s Tax Policies
