Understanding the Joint Revenue Board of Nigeria (Establishment) Act, 2025

Contributor: Udoka Janet

Introduction

On June 26, 2025, President Bola Ahmed Tinubu enacted a significant tax reform package, featuring four Acts: the Nigeria Tax Act, Nigeria Revenue Service (Establishment) Act, Nigeria Tax Administration Act, and Joint Revenue Board (Establishment) Act. These laws aim to streamline revenue administration, enhance compliance, improve intergovernmental coordination, and support inclusive growth by overhauling Nigeria’s fiscal structure. The reforms consolidate outdated statutes and introduce modern enforcement, digitalization, and dispute resolution mechanisms, potentially reshaping the country’s economic landscape^[1]. The Joint Revenue Board (Establishment) Act, 2025, creates the Joint Revenue Board (JRB) in Nigeria to enhance intergovernmental coordination on tax policy and administration. This initiative aims to address calls for a unified approach to revenue generation among federal, state, and local governments. The JRB will act as the primary coordinating body for tax administration, ensuring consistency, resolving jurisdictional overlaps, and offering strategic fiscal guidance across different government levels^[2].
Specifically, the Act provides for the establishment of^[3]:

i. The Joint Revenue Board (the Board);
ii. The Tax Appeal Tribunal (TAT);
iii. The Office of the Tax Ombud.

Key Provisions of the Act

1. Establishment and Composition of the Board: The Joint Revenue Board, established under the 2025 Act, is a corporate entity based in Abuja that oversees tax administration at federal and state levels. It promotes data sharing, harmonization, and dispute resolution among revenue authorities. Chaired by the Executive Chairman of the Nigeria Revenue Service, the Board includes heads of state internal revenue services and members from agencies such as Finance, Immigration, and Customs, with the option to co-opt two additional experts for part-time service^[4].
2. Budgetary Estimates by the Board: In Nigeria, the Joint Revenue Board is tasked with preparing budgetary estimates under the 2025 Act. The Executive Secretary must draft the income and expenditure estimates by September 30 for the Board’s review and approval, which promotes financial planning and internal accountability while facilitating efficient resource allocation without needing direct legislative submission^[5].
3. Tax Exemptions: The Joint Revenue Board is granted fiscal relief under Nigeria’s 2025 tax harmonization framework, exempting it from income taxes. However, it must still comply with tax obligations such as deducting and remitting PAYE, VAT, and WHT on payments made, in line with current laws^[6].
4. The Tax Appeal Tribunal (TAT): Is established under Nigeria’s 2025 tax reform framework, now holds expanded jurisdiction to adjudicate tax disputes and controversies^[7]. Section 29 authorizes the Tribunal to adjudicate issues related to the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, and other tax laws passed by the National or State Assemblies. This expansion facilitates a centralized dispute resolution framework for tax matters throughout Nigeria, promoting uniformity and diminishing fragmentation in tax adjudication across the country.^[8]
5. Funding of the Tribunal: A key aspect of Nigeria’s 2025 tax reform is the Tribunal’s operational independence, guaranteed by exclusive public funding through National Assembly appropriations. This arrangement ensures that the Tribunal’s resources are legislatively approved, promoting financial accountability, protecting it from executive influence, and enhancing its impartiality in resolving tax disputes at both federal and state levels^[9].
6. The Office of the Tax Ombud: Nigeria’s 2025 tax reform framework includes an Office established to protect taxpayer rights by investigating complaints against tax authorities. This Office promotes fair resolution and accountability, funded mainly through National Assembly appropriations, Federal Government grants, and other alienable contributions^[10].
7. Suits Against the Board: The Joint Revenue Board is granted significant legal protection under Nigeria’s 2025 tax harmonization framework, primarily through Section 54, which integrates the Public Officers Protection Act. It establishes strict procedural requirements for legal actions against the Board and its personnel, stipulating that any suit must be initiated within six months of the alleged action and requires a one-month pre-action notice detailing the claim. These provisions aim to prevent frivolous lawsuits, promote resolution of issues administratively, and ensure the Board’s operational stability.^[11].

Positives of the Act

1. Harmonized and Coordinated Tax Administration: The JRB integrates taxpayer databases, resolves inter-authority disputes (e.g., on residency or double taxation), maintains data-sharing platforms, and promotes uniformity in taxes, levies, and charges nationwide, reducing multiple taxation, overlaps, and administrative fragmentation.
2. Efficient Dispute Resolution: The expanded TAT jurisdiction covers disputes from both federal and state tax laws, providing a centralized, consistent avenue for adjudication and minimizing costly, prolonged litigation.
3. Enhanced Taxpayer Rights and Protection: The independent Tax Ombud investigates complaints against tax authorities, offers redress for abuses or inactions, and promotes fair treatment, building trust and encouraging voluntary compliance.
4. Improved Revenue Mobilization and Transparency: Through data collation, publication of revenues and tax expenditures, impact analyses, research on evasion/fraud, and policy advice, the Act supports broader tax bases, better enforcement, reduced leakages, and informed fiscal reforms for sustainable economic growth.
5. Institutional Independence and Accountability: Features like tax exemptions for the Board (with withholding obligations), dedicated funding mechanisms, pre-action notices, and oversight ensure operational stability while safeguarding against abuse.

Conclusion:

In conclusion, the Joint Revenue Board of Nigeria (Establishment) Act, 2025 marks a significant reform in Nigeria’s fiscal system. The Act establishes the Joint Revenue Board, enhances the Tax Appeal Tribunal’s independence, and creates the Office of the Tax Ombud, improving intergovernmental coordination and taxpayer protections. It aims to reduce fragmentation, prevent revenue leakages, and enhance transparency. With effective implementation and political support, it could lead to a more accountable tax administration framework that promotes economic stability and inclusive development in Nigeria.

REFERENCE:

1. A New Fiscal Framework: Key Provisions of Nigeria’s 2025 Tax Reform Laws by NESG Admin. available at https://www.nesgroup.org/blog/A-New-Fiscal-Framework:-Key-Provisions-of-Nigeria%E2%80%99s-2025-Tax-Reform-Laws accessed February 2025. ↑

2. Ibid. ↑

3. The Joint Revenue Board Establishment Act1 (JREA), 2025 by KPMG available at https://assets.kpmg.com/content/dam/kpmg/ng/pdf/2025/07/The%20Joint%20Revenue%20Board%20Establishment%20Act.pdf accessed February 2026. ↑

4. Section 3, 4 & 5 Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

5. Section 16. Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

6. Section 21. Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

7. Section 23. Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

8. Section 29. Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

9. Section 30. Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

10. 36,41,43 & 44 Joint Revenue Board of Nigeria (Establishment) Act 2025. ↑

11. Ibid ↑