| Agency overview | |
|---|---|
| Formed | 1943 |
| Preceding agency |
|
| Jurisdiction | Nigeria |
| Headquarters | Abuja |
| Agency executive |
|
| Website | Official website |
The Nigeria Revenue Service (NRS), formerly the Federal Inland Revenue Service (FIRS), is the agency responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government of Nigeria. [1]
The Federal Inland Revenue Service (FIRS) was created in 1943. Prior to that time, its functions had been performed by the Inland Revenue Department of British West Africa. [2] The Board of Inland Revenue was created in 1958, and the service gained autonomy with the passing of the FIRS (Establishment) Act No. 13 of 2007. [3]
In 2003, the Federal Government of Nigeria recognized that poor service delivery in the public sector had become an urgent national issue and undertook a series of steps that led to the entering into a Service Compact (SERVICOM) with all Nigerians in March 2004. [4] This was followed by the creation of the SERVICOM office within the Presidency to ensure the entrenchment of excellent service delivery in the public sector in policy, programmes and practice.
In line with the subsequent Presidential Mandate, [5] the FIRS created a unit in 2014 to institutionalize Service Delivery within the Service. This unit has undergone various transformations to meet the tempo of ever-changing FIRS organizational reforms and the needs of taxpaying public and stakeholders. In 2011, FIRS created a Taxpayer Service Department (TPSD) for enhanced focus on taxpayers, as well as a National Taxpayer Advocate position (in 2012) to ensure effective high-level advocacy for taxpayers.
In 2025, the Nigerian government enacted major reforms to modernise tax administration. The Federal Inland Revenue Service (FIRS) was officially renamed the Nigeria Revenue Service (NRS) following the passage of the Nigeria Revenue Service (Establishment) Act, 2025. [6]
The reform introduced measures aimed at simplifying compliance, broadening the tax base, and boosting revenue collection. The NRS was given expanded powers to improve automation, integrate digital platforms, and strengthen enforcement. [7]
Professional services firms noted that the reforms represented the most comprehensive update to Nigeria’s tax laws in decades, harmonising multiple statutes and streamlining processes. [8]
Organisational structure/Board
According to the FIRS Act, the organisational structure of FIRS consisted of: [9]
President Muhammadu Buhari appointed Muhammad Mamman Nami as Executive Chairman in December 2019, replacing Babatunde Fowler. [10]
The incumbent Executive Chairman is Zacch Adedeji, appointed by President Bola Tinubu on 14 September 2023. [11]
The NRS is responsible for the assessment, collection and accounting of taxes to the Government: [12]
In 2025, an independent online platform called NairaTax. [17] was launched to provide Nigerians with free tax calculators and resources to estimate their tax obligations. The platform complements official e-services provided by the NRS.