Institute says only accredited tax agents can now represent taxpayers as reforms reshape Nigeria’s fiscal landscape…….
The Chartered Institute of Taxation of Nigeria (CITN) has said Nigeria’s newly enacted tax reform laws have significantly strengthened the role of certified tax professionals, redefining how taxpayers are represented under the country’s evolving fiscal framework.
CITN President, Innocent Ohagwa, made this known during the opening of the March 2026 edition of the Legal Practitioners’ Conversion Training Programme, held virtually on Tuesday. He was represented at the event by council member, Funsho Abidakun.
Ohagwa explained that the reforms, signed into law in June 2025, have introduced stricter standards for tax practice in Nigeria, effectively limiting taxpayer representation to qualified and accredited professionals.
According to him, provisions within the Nigeria Tax Administration Act clearly define who can act on behalf of taxpayers. He noted that Section 33(1) allows individuals or organisations to either represent themselves or appoint a certified tax agent recognised by relevant authorities.
He further pointed to Section 147, which defines a tax agent as a duly certified professional acknowledged by a recognised body in Nigeria, reinforcing the importance of proper accreditation.
“The new legal framework has strategically and ethically elevated the role of tax professionals,” he said, adding that the reforms align directly with CITN’s mandate to regulate tax practice and uphold professional standards.
Ohagwa emphasised that the changes have made structured training programmes like the institute’s conversion course increasingly important, especially for legal practitioners seeking to transition into taxation.
He noted that taxation is no longer confined to legal interpretation alone but has become a multidisciplinary field that intersects with finance, economics, business, and accounting.
“Becoming an effective tax professional now requires more than a grasp of statutes, it demands the ability to interpret them within real-world financial and business contexts,” he said.
The programme, which has drawn over 100 legal practitioners, is designed to equip participants with both theoretical knowledge and practical insights into Nigeria’s evolving tax system.
Participants are expected to gain deeper understanding of the newly enacted tax laws, while also building the competencies required for certification and professional practice within the tax ecosystem.
Ohagwa encouraged attendees to take full advantage of the training, urging them to continue developing their expertise beyond the programme as Nigeria’s fiscal environment becomes more complex.
Also speaking, Chairman of the CITN Tax Academy Committee, Titilayo Enitan-Fowokan, highlighted the growing importance of cross-disciplinary knowledge in today’s tax environment.
She noted that recent reforms have made it increasingly necessary for professionals to possess expertise in both law and taxation, describing the shift as critical to effective compliance and governance.
“This programme offers a pathway to deeper competence and formal recognition within Nigeria’s changing tax landscape,” she said.
Enitan-Fowokan stressed that legal practitioners have a vital role to play in strengthening accountability and regulatory compliance under the new system, positioning themselves as key contributors to national development.
She added that the training would be delivered by experienced facilitators to ensure participants gain practical, real-world insights alongside theoretical knowledge.
The reforms referenced by the institute stem from a major overhaul of Nigeria’s tax system signed into law on June 26, 2025, by Bola Tinubu.
The legislation includes the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act marking one of the most comprehensive updates to the country’s tax framework in decades.
With these changes now in force, CITN maintains that the future of tax practice in Nigeria will be defined by professionalism, certification, and the ability to navigate an increasingly complex fiscal environment.
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