NRS Affirms Only Gazetted Tax Laws Are Legally Binding

The Nigeria Revenue Service has firmly stated that only officially published Acts of the National Assembly hold legal power, dismissing claims that the newly enacted tax reform laws were altered after legislative passage.

Executive Chairman Zacch Adedeji, in a televised interview, clarified that an Act only becomes effective after Presidential assent and official gazetting, with this version serving as the sole authoritative text for disputes.

He dismissed allegations of post-passage alterations, asserting that neither the executive nor the revenue authority has the legal capacity to change the law once passed.

Adedeji explained that the shift from the Federal Inland Revenue Service to NRS represents a complete institutional upgrade. It moves the system toward a centralized, digitalized, and intelligence-driven model, consolidating multiple revenue functions.

Regarding national goals, he noted Nigeria’s tax-to-GDP ratio has risen to about 13.5% but remains below the African average. The service’s aim, he stated, is to focus on taxing prosperity rather than poverty, targeting profits and returns over capital or investment.