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Companies Income Tax Act and Federal Inland Revenue Service (Establishment) Act 2007 (predecessor tax regime)

Nigeria · Law / Act

Repealed

The predecessor federal corporate-tax and revenue-administration regime, superseded effective 1 January 2026 by the Nigeria Tax Act 2025 and its companion Acts.…

Joint Revenue Board (Establishment) Act 2025

Nigeria · Law / Act

In Force

Companion federal statute establishing the Joint Revenue Board, signed 26 June 2025, commenced 1 January 2026, as part of the same 2025 federal tax-reform packa…

Nigeria Revenue Service (Establishment) Act 2025

Nigeria · Law / Act

In Force

Companion federal statute establishing the Nigeria Revenue Service, signed 26 June 2025, commenced 1 January 2026, as the successor federal revenue-collection i…

Nigeria Tax Act 2025

Nigeria · Law / Act

In Force

Primary federal tax framework statute, signed 26 June 2025, commenced 1 January 2026, superseding the predecessor Companies Income Tax Act / Federal Inland Reve…

Nigeria Tax Administration Act 2025

Nigeria · Law / Act

In Force

Companion federal tax-administration statute, signed 26 June 2025, commenced 1 January 2026, alongside the Nigeria Tax Act 2025.