A civil society organisation, Lawyers for Civil Liberties, has invoked the Freedom of Information (FOI) Act to request access to the memorandum of understanding signed between the Federal Inland Revenue Service and France’s tax authority.
In a letter dated December 17, 2025, and addressed to the Executive Chairman of FIRS, the group cited Sections 2, 5 and 21 of the FOI Act, 2011, in its request for access.
This comes amid rising public concerns over data protection and alleged lack of transparency in the agreement signed by France’s Direction Générale des Finances Publiques.
What the lawyers are saying
The group said disclosure of the agreement would help Nigerians understand how the partnership aligns with national interests while protecting taxpayer information and Nigeria’s fiscal sovereignty.
“We commend FIRS for its ongoing efforts to modernize tax administration and adopt digital solutions that enhance efficiency and citizen trust.
“In this spirit, we respectfully request access, under the Freedom of Information Act, 2011, to the Memorandum of Understanding (MoU) signed between FIRS and France’s Direction Générale des Publiques. (DGFiP),” The group wrote.
In the letter signed by its National Coordinator, Opatota Victor, the organisation added that public access to the MoU would help strengthen confidence in the tax system and clarify the scope of the FIRS France partnership.
Background
The request follows the signing of the MoU last week by FIRS Chairman, Zacch Adedeji, and the French Ambassador to Nigeria, Marc Fonbaustier, at the French Embassy in Abuja.
According to the FIRS, the agreement places it in a formal working partnership with France’s DGFiP, one of Europe’s most technologically advanced tax authorities, with a focus on technical cooperation, knowledge sharing and digital capacity building.
However, the announcement of the partnership triggered public debate, with concerns raised over whether the agreement could involve the handling or transfer of Nigerians’ taxpayer data to France.
These concerns have fueled calls for the full terms of the MoU to be made public.
FIRS has denied that the agreement authorises data sharing, maintaining that the MoU is limited to institutional collaboration and does not permit the transfer of taxpayer information.
What you should know
The controversy comes just weeks before the implementation of new tax laws starting January 2026.
To implement the new laws, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, had disclosed that Nigeria has entered into agreements with over 100 countries to gather data of remote workers for tax.
According to him, regardless of the company or country, every remote worker in Nigeria is obligated to declare their income by themselves.
The plan to track income of remote workers had also raised data privacy concerns among Nigerians, who felt the government might be breaching their privacy in its bid to monitor tax compliance.
