Adedeji explains FIRS–NRS transition, insists tax reforms were not altered after National Assembly approval
The Nigeria Revenue Service (NRS) has dismissed allegations that the country’s newly enacted tax reform laws were modified after their passage by the National Assembly, stressing that only officially gazetted Acts carry legal authority.
The Executive Chairman of the NRS, Zacch Adedeji, made this clarification during a televised interview monitored in Abuja, amid growing public debate surrounding the recent overhaul of Nigeria’s tax framework.
The tax reform laws formally changed the name of the nation’s apex tax authority from the Federal Inland Revenue Service (FIRS) to the Nigeria Revenue Service (NRS).
Adedeji explained that the transition to NRS goes beyond a change in name, describing it as a comprehensive institutional transformation aimed at modernising revenue administration in Nigeria.
“The NRS is not about branding. It represents a total upgrade, moving from fragmented revenue administration to a modern, digitalised, centralised and intelligence-driven system,” he said.
Under the new framework, Adedeji noted that tax and revenue-related responsibilities previously dispersed across multiple agencies have now been consolidated, with a stronger focus on data integration, automation, and reduced human discretion.
Addressing claims that the tax reform laws were altered after legislative approval, Adedeji firmly rejected the allegations, emphasising that the law is governed strictly by the gazetted version.
“Only the officially gazetted Acts of the National Assembly have legal force and are binding on taxpayers and revenue administrators,” he said.
He explained that an Act only becomes effective after receiving presidential assent and being officially gazetted, adding that the gazetted document remains the authoritative reference in the event of any dispute.
“Revenue agencies, courts, and taxpayers are guided solely by the gazetted law, not draft bills, committee reports, or parliamentary debates,” Adedeji stated.
He further stressed that neither the executive arm of government nor the revenue authority has the legal power or incentive to alter legislation once it has been duly passed and gazetted.
Adedeji said the restructuring of the NRS aligns with the Federal Government’s broader fiscal and economic reform agenda, aimed at strengthening revenue generation while promoting growth.
According to him, Nigeria’s tax-to-GDP ratio has improved in recent years, reaching approximately 13.5 per cent as of October 2025, although it remains below the African average and levels recorded by comparable emerging economies.
He added that the guiding principle of the new tax regime is to prioritise taxing profits and returns rather than capital or investment, in order to encourage economic expansion.
“We are not going to tax poverty; we want to tax prosperity,” Adedeji said.
About the Author
