Central to Nigeria’s tax ecosystem is the Federal Inland Revenue Service (now the Nigeria Revenue Service), the nation’s apex tax regulator.
The agency helped the nation generate N7.44 trillion in tax revenue in the first quarter of 2026, positioning it at the forefront of Nigeria’s revenue generation drive under the administration of President Bola Tinubu.
However, the tax agency is also intertwined in disputes over tax obligations involving individuals, companies, and even sub-national governments.
This often leads to tax default-related civil and criminal matters involving disputing parties and the agency.
Below are states and companies that currently have the FIRS as a defendant, respondent, or party in court matters:
There is a pending appeal filed by ride-hailing and food delivery company, Bolt Operations, at the Court of Appeal, Lagos Division, against a Federal High Court judgment that upheld its appointment by the Federal Inland Revenue Service as a Value Added Tax collection agent.
On June 24, 2025, Justice Akintayo Aluko affirmed the powers of the FIRS to appoint Bolt as a VAT agent under Section 10(3) of the VAT Act.
Bolt had challenged the FIRS’s powers to impose VAT on services rendered by independent drivers and food vendors operating on its platform.
