Understanding intersection between you and new tax laws (3)

In this third part, Tax Alexa simplifies questions that may arise in the minds of taxpayers concerning the various provisions of the tax laws which took effect in January, including certain offices established to ease the administration of the tax reform, and their operations

Based on the provisions of the new laws, all assets, functions, rights, and obligations of the former Joint Tax Board are transferred to the new Joint Revenue Board.

It is a specialised body established to settle tax disputes arising from the administration (including assessment, payment and enforcement) of tax laws in Nigeria.

Yes. Appeals can be made to the Federal High Court on points of law within 30 days of the Tribunal’s decision.

No. A taxpayer has the right to appeal a decision of the relevant tax authority to the Tax Appeal Tribunal once the established procedures for administrative resolution have been exhausted. There is no requirement for a mandatory deposit.

It is an independent office that reviews and resolves complaints from taxpayers regarding actions or decisions of tax authorities.

The Tax Ombud is appointed by the President on the recommendation of the Minister of Finance.

Complaints can be lodged in writing or through any platform provided by the Office of the Tax Ombud.

No, the Ombud cannot interpret tax legislation except for operational, procedural, or administrative issues arising from the application of tax laws.

The Federal Government has said Nigerian taxpayers can now resolve tax-related disputes free of charge through the newly unveiled Office of the Tax Ombud platforms.

The office aims to improve fairness, transparency, and accountability in tax administration.

Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, stated this during the unveiling of the Tax Ombud website, toll-free call centre, and case management system at the Stratton Hotel in Abuja.

Oyedele said the new platforms would make tax dispute resolution more accessible to Nigerians regardless of location.

“Taxpayers, regardless of location, can now engage more easily with the dispute resolution process without unnecessary administrative bottlenecks or delays, and the good news is that it is entirely free,” he said.

He described the unveiling as “an important milestone in Nigeria’s fiscal reform journey.”

Oyedele added that a credible tax system must be built on “fairness, accountability, transparency, and trust,” not merely efficient revenue collection.

The minister explained that the Office of the Tax Ombud was established to strengthen taxpayer protection and improve confidence in Nigeria’s tax administration system.

“This institution is designed to serve as an independent, impartial, and accessible platform for resolving complaints, mediating disputes, and addressing systemic issues affecting taxpayers across the country,” Oyedele stated.

The complete modernisation of Terminal 1 at Murtala Muhammed International Airport in Lagos is a major project approved by Nigeria's Federal Executive Council in July 2025. It aims to overhaul the nearly 50-year facility to meet global standards while minimising disruptions through phased construction.

N712,258,565,482.18 (For MMIA Terminal 1 rehabilitation, along with expansion to Terminal 2, roads, apron, and bridges).

Twenty-two months, with work set to accelerate following the full closure of Terminal 1.

A temporary 8,000 m² departure hall (90% complete as of early 2026) will handle up to 1,500 peak-hour passengers during closure, while arrivals shift to Terminal 2.

Terminal 1 will be stripped to its concrete core, reinforced, and rebuilt with modern systems including HVAC, plumbing, electrical, mechanical, security, and baggage handling. The project also covers Terminal 2 expansion (15,000 m² added), apron enlargement for wide-body aircraft, new ring roads, skywalk to car park, connection building between terminals, and landscape redesign.

China Civil Engineering Construction Corporation holds the contract, supervised by the Federal Ministry of Aviation and FAAN's Engineering Services Directorate.

Upgrades feature a glass curtain wall façade, reconfigured passenger flow with separated departures/arrivals, e-passport gates, fast check-in, smart HVAC/lighting, enhanced lounges, CCTV, retail zones with cultural elements, accessible restrooms/baby-care, and a dedicated transit area.

The Nigeria Revenue Service has described as false and misleading a viral infographic claiming that the Federal Government has imposed a new vehicle tax effective July 1, 2026.

The infographic directs owners of private, commercial, and corporate vehicles to pay the levy “online or at approved banks and agencies,” without stating the said rate.

“The NRS wishes to state categorically that the information did not emanate from the Service or any government agency. “Citizens are, therefore, advised to disregard the fabricated message designed to mislead the public and instead rely on official government channels for information on government policies,” the statement said.

The Nigeria Revenue Service is committed to ensuring tax compliance through a clear framework of penalties and enforcement actions. Understanding these guidelines helps taxpayers avoid unnecessary fines and maintain good standing with tax authorities.

Penalties may be imposed for various non-compliance issues, including late filing, late payment, underreporting of income, failure to register, and providing false information. Enforcement actions can range from reminders and audits to legal proceedings and asset recovery.

A Tax Identification Number (TIN) is a unique number assigned by Nigeria’s tax authorities to individuals and organisations for tax purposes. Validating your Tax ID means checking if this number exists in the official records and matches the right personal or business details.

Simply go to the National Tax ID portal and provide your foundational identity (NIN for individuals and CAC Number for non-individuals). The site is fully NDPR compliant and your data is only used to generate/retrieve your Tax ID

A 4% development levy is imposed on assessable profits of companies (excluding small and non-resident companies). Proceeds are allocated to funds such as Tertiary Education Trust Fund, Nigerian Education Loan, Cybersecurity Fund, etc. (Section 59).

Taxable Line: The expenses of government, having for their object the interests of all, should be borne by everyone — Anne-Robert-Jacques Turgot, France Controller-General of Finances (1774)