Registration Question: Moshood Abiola Prize

Registration Question: Moshood Abiola Prize
  1. Which Act repealed the Federal Inland Revenue Service (Establishment) Act

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18 thoughts on “Registration Question: Moshood Abiola Prize”

  1. The Federal Inland Revenue Service (Establishment) Act, No. 13 of 2007 in Nigeria was repealed by the Nigeria Revenue Service (Establishment) Act, 2025. This new Act abolishes the old FIRS Act and replaces it with a legal framework establishing the Nigeria Revenue Service as the agency responsible for assessing, collecting, and accounting for revenue in Nigeria.

  2. The Federal Inland Revenue Service (Establishment) Act, 2007 was repealed and replaced by the Nigeria Revenue Service (Establishment) Act, 2025.
    ​This change was part of a major tax reform package signed into law by President Bola Ahmed Tinubu in June 2025. The new Act officially rebranded the Federal Inland Revenue Service (FIRS) as the Nigeria Revenue Service (NRS), and the new legal framework became fully operational on January 1, 2026.

    KEY CHANGES UNDER THE NEW ACT ARE AS FOLLOWS:
    REBRANDING: The FIRS is now the Nigeria Revenue Service (NRS). This reflects its broader role in collecting revenue for the entire Federation, not just the Federal Government.
    ​EXPANDED MANDATE: The NRS is now empowered to assess and collect both tax and certain non-tax revenues.
    ​MODERNIZATION: The Act introduces a stronger focus on digital-first tax administration and the automation of revenue collection to reduce leakages.
    ​
    INSTITUTIONAL FRAMEWORK: It works alongside three other major reform laws passed at the same time: the Nigeria Tax Act, the Nigeria Tax Administration Act, and the Joint Revenue Board (Establishment) Act.

  5. The Federal Inland Revenue Service (Establishment) Act was repealed by the Federal Inland Revenue Service (Establishment) Act, 2007 (often cited as FIRS Act Cap F36, Laws of the Federation of Nigeria 2004, but updated in 2007).

    This 2007 Act re-established the FIRS with expanded powers, clarified functions and updated administrative provisions.

    It effectively repealed the earlier 1991 Act that initially established the FIRS.

  9. The Nigeria Revenue Service (Establishment) Act, 2025, repealed the Federal Inland Revenue Service (Establishment) Act No. 13, 2007, by the provisions of Section 40(1) of the Act. It says—
    “The Federal Inland Revenue Service (Establishment) Act No. 13, 2007 (the Repealed Act) is repealed.”

  16. The Nigeria Revenue Service (Establishment) Act, 2025 repealed the Federal Inland Revenue Service (Establishment) Act, 2007. The new legislation officially reforms the Federal Inland Revenue Service (FIRS) as the Nigeria Revenue Service (NRS) to better show its role in collecting revenue for the entire federation rather than just the Federal Government.

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