Reforms reshaped tax ecosystem - FIRS

The tax reforms leading to amendments to the tax laws including the Finance Acts, the Petroleum Industry Act, and various subsidiary legislations, have significantly reshaped Nigeria’s tax ecosystem, the Executive Chairman of the Federal Inland Revenue Service (FIRS), Zacch Adedeji, has said.

 In a goodwill message delivered at the training workshop for Justices of the Supreme Court, Court Of Appeal, and Judges of the Federal High Court on the new tax laws,  he said the reforms further led to the introduction of  new compliance obligations, dispute resolution mechanisms, and enforcement provisions that require robust judicial interpretation for effective implementation.

Adedeji commended the steps being taken by the judiciary to achieve government’s tax objectives.

He said: “The decisions of our superior courts have not only clarified ambiguities in tax statutes but have also provided stability, predictability, and fairness in the administration of the tax system”.

He said the judiciary, through its interpretative powers, remains the ultimate arbiter in maintaining the delicate balance between the legitimate powers of tax authorities and the rights of taxpayers.

“As you are aware, the efficiency of our tax system is closely linked to the timeliness and consistency of judicial decisions. Tax disputes that are resolved promptly and based on clear judicial principles foster voluntary compliance, enhance investor confidence, and ultimately contribute to national revenue mobilization,” he said.

In this regard, the importance of continuous judicial education on emerging tax issues cannot be overemphasized.

“This workshop, therefore, is not only timely but also essential. The dynamic nature of the global economy — driven by digitalisation, cross-border transactions, and evolving business models — continues to present complex tax challenges. Understanding these complexities is crucial to ensuring that judicial interpretation aligns with both domestic legislation and international best practices,” he said.

According to him, FIRS remains committed to supporting the judiciary through knowledge sharing, provision of technical resources, and continuous engagement.

He said: “We recognize that a strong and knowledgeable judiciary is indispensable to the success of any modern tax administration.

“As key stakeholders in the Nigerian tax system, we must continue to strengthen collaboration, foster dialogue, and develop mechanisms that promote the early and effective resolution of tax disputes”.

He lauded the National Judicial Institute (NJI) and all participants for their dedication to capacity development.