Joint Revenue Board Reviews Nigeria’s Tax Reform One Year On

Nigeria’s Joint Revenue Board has begun assessing the gains and problems of the tax reform one year after implementation, with officials saying the changes should make compliance easier rather than simply increase collections.

The board held its 160th meeting in Kaduna State on Sept. 1 and 2, 2026, under the theme “One Year of Reform: Assessing Progress and Addressing Challenges.” Governor Uba Sani, who opened the meeting, said the reform had expanded opportunities for mobilising domestic resources, but urged authorities to build institutions that could sustain the gains and earn taxpayers’ confidence.

“The objective of the reform should not be simply to collect revenue, it should be to build a tax system in which compliance becomes easier, enforcement becomes more intelligent and voluntary compliance becomes a norm,” Sani said.

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The objective of the reform should not be simply to collect revenue, it should be to build a tax system in which compliance becomes easier, enforcement becomes more intelligent and voluntary compliance becomes a norm.

He asked the board to identify obstacles to revenue collection, institutional weaknesses that create friction among revenue authorities and areas where technology could improve administration. JRB Chairman Zacch Adedeji, represented by Nigeria Revenue Service executive director Muhammad L. Abubakar, said the meeting should help the board review progress, close gaps and confront emerging challenges.

The board’s executive secretary, Olusegun Adesokan, said 18 state houses of assembly had adopted the model harmonised taxes and levies law. The legislation reduced more than 50 collection items previously administered by states and local governments to nine categories, while abolishing cash collection and roadside checkpoints.

Adesokan rejected the idea that the reform had increased taxes, saying it had instead reduced the burden on low-income earners and micro-scale businesses. He said progress had also been recorded in institutional reform, digitalisation, data integration, harmonisation and collaboration, while the ultimate test would be improved revenue mobilisation, compliance, taxpayer experience and national development.

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While encouraging progress has been recorded in institutional reform, digitalisation, data integration, harmonisation and collaboration, the ultimate measure of success of the reform must be improved revenue mobilisation, greater compliance, a better taxpayer experience and stronger contribution to national development.