JRB Nigeria: 18 States Complete Harmonised Taxes Law Domestication

• Nigeria's Joint Revenue Board reported that tax reforms have reduced the burden on low-income earners and eliminated multiple nuisance taxes.
• Eighteen state Houses of Assembly have domesticated the model harmonised taxes and levies law, reducing over 50 collection items to nine sub-heads.
• The new law also abolished cash collection and the use of roadblocks for revenue collection across subnational governments.
• Kaduna State Governor Uba Sani noted that the reforms have expanded domestic resource mobilisation and enhanced national tax revenue, which reached N21.6 trillion since President Bola Tinubu introduced tax reform in 2026.
• The reform aims to create a tax system where compliance is easier, enforcement is intelligent, and voluntary compliance becomes the norm.

The implementation of this model law has led to a dramatic reduction in the number of collection items.

The Joint Revenue Board (JRB), Nigeria's principal body for revenue administration, recently convened its 160th meeting in Kaduna State to evaluate the nation's tax reform initiatives. Executive Secretary Olusegun Adesokan presented a comprehensive overview of the progress achieved one year into the reform's implementation, highlighting significant benefits for taxpayers across the country. Contrary to public concerns that the reforms might increase the tax burden, Adesokan affirmed that the measures have instead provided substantial relief, particularly for low-income earners and micro-scale businesses.

During the meeting, themed "One Year of Reform: Assessing Progress and Addressing Challenges," Adesokan emphasized that the ongoing tax reform has successfully reduced the financial strain on low-income individuals. A key achievement noted was the **elimination of nuisance taxes Nigeria**, which previously complicated the tax landscape and disproportionately affected smaller economic actors. This strategic streamlining aims to foster a more equitable and less burdensome tax environment, aligning with the government's commitment to supporting economic growth from the grassroots.

The Executive Secretary further elaborated that these reforms have not only simplified the tax structure but also directly addressed the issue of multiple and overlapping taxation. The JRB's assessment indicates that the new approach is yielding positive results in creating a more predictable and transparent system for revenue collection across various levels of government. This **Nigeria tax reform progress** marks a pivotal step towards a more efficient and taxpayer-friendly fiscal regime.

A cornerstone of the reform efforts is the widespread **Nigeria harmonised taxes law domestication** at the state level. Olusegun Adesokan reported that eighteen state Houses of Assembly have already adopted the model harmonised taxes and levies law. This crucial legislative action is designed to tackle the long-standing problem of multiple and overlapping taxation that has historically plagued businesses and individuals operating across different jurisdictions within Nigeria.

The implementation of this model law has led to a dramatic reduction in the number of collection items. Previously, states and local government areas administered more than 50 distinct collection items; this has now been consolidated into just nine sub-heads. Furthermore, the new legislation has brought about the **cash collection abolition Nigeria**, effectively ending the practice of cash payments for revenue collection and prohibiting the use of roadblocks for this purpose. These measures represent a significant stride in harmonising taxes and levies across subnational governments, fostering a more uniform and less exploitative collection process.

This concerted effort to streamline tax administration through the **model harmonised taxes and levies law** is expected to enhance compliance and reduce friction between revenue authorities and taxpayers. By standardizing procedures and eliminating arbitrary collection methods, the reform aims to build a more robust and trustworthy tax system that supports economic activity rather than hindering it. The JRB continues to monitor the domestication process and its impact on revenue generation and taxpayer experience.

Kaduna State Governor, Senator Uba Sani, who officially opened the 160th JRB meeting, underscored the transformative potential of the tax reforms. He highlighted that these initiatives have significantly expanded opportunities for domestic resource mobilisation, thereby strengthening Nigeria's capacity to finance its development agenda. Governor Sani urged the **Joint Revenue Board Nigeria** to proactively identify and address bottlenecks impeding revenue collection, rectify institutional weaknesses that create friction with taxpayers, and leverage technological advancements to enhance efficiency in revenue administration.

Governor Sani articulated a broader vision for the reform, stating that its objective extends beyond mere revenue collection. He emphasized the importance of cultivating a tax system where compliance is simplified, enforcement becomes more intelligent, and voluntary compliance evolves into the established norm. He expressed his satisfaction with the reform's ability to eliminate tax duplication and boost revenue generation, noting that national tax revenue has reportedly surged to N21.6 trillion since President Bola Tinubu introduced tax reform in 2026. This figure follows approximately N10.1 trillion in 2023, with projections reaching N36.8 trillion by 2025.

Dr. Zacch Adedeji, the JRB Chairman, represented by Muhammad Abubakar, Executive Director of Finance and Corporate Services for the Nigeria Revenue Service, echoed the call for revenue authorities to assess progress, address identified gaps, and confront emerging challenges. He affirmed that the ultimate measure of the reform's success would be demonstrably improved revenue outcomes. Executive Secretary Adesokan also extended gratitude to Governor Sani for hosting the meeting and for his consistent support, notably commending him for nominating Jerry Adams, the outgoing Executive Chairman of Kaduna State Internal Revenue Service, as his running mate for the 2027 gubernatorial election.

Lawyers and compliance officers must verify the status of the harmonised taxes and levies law in relevant Nigerian states to ensure clients comply with the new, streamlined tax collection methods and benefit from the elimination of nuisance taxes and cash collections. This development signals a shift towards more predictable and transparent subnational tax administration.

Source: Original reporting via The Punch