Joint Revenue Board (Establishment) Bill, 2025

Abstract

The Joint Revenue Board (Establishment) Bill, 2025 is the fourth and final component of Nigeria’s 2024–2025 tax reform package. It establishes an institutional framework to coordinate and harmonize tax administration across federal, state, and local government levels. The bill mandates the creation of three bodies: Joint Revenue Board (JRB): comprising federal and subnational tax authorities, plus key government agencies. The JRB integrates and manages a unified Taxpayer Identification Number (TIN) registry, resolves jurisdictional disputes (e.g., residency, VAT allocation), advises on fiscal policy, and harmonizes tax practices to eliminate double taxation; Tax Appeal Tribunal (TAT): a specialized tribunal of zone-based commissioners empowered to resolve tax disputes from assessments, notices, or administrative actions within 30 days; Office of the Tax Ombudsman: an independent mediator that investigates complaints (e.g., unfair treatment, delays), mediates disputes informally, and holds tax authorities accountable—reporting annually to the National Assembly