JRB: 16 states adopt harmonised tax framework to curb multiple taxation

The Joint Revenue Board (JRB) has said that 16 out of the 36 Nigerian states have now adopted a harmonised Taxes and Levies framework aimed at eliminating multiple taxation and creating a more predictable business environment.

Executive Secretary of the Board, Olusegun Adesokan, disclosed this on Thursday during a stakeholder engagement organised by the Office of the Tax Ombud in Lagos, where policymakers, regulators, tax professionals and legal experts discussed strategies for strengthening taxpayer protection, improving voluntary compliance and enhancing trust in Nigeria’s tax system.

The disclosure comes as stakeholders called for a fairer and more transparent tax administration system to support Nigeria’s economic reforms.

What they are saying

According to Adesokan, one of the Board’s major achievements has been reducing the numerous tax heads imposed at the subnational level to just nine, a move expected to eliminate illegal and duplicative tax collections while making the tax environment more business friendly.

He added that the ongoing digital integration and information sharing among state revenue authorities would ensure taxes paid in one jurisdiction are recognised in another, thereby reducing disputes arising from multiple tax assessments.

Delivering the keynote address on behalf of the Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, his Special Adviser on Revenue, Olufemi Olarinde said taxation should be viewed as a social contract between government and citizens rather than merely a means of raising revenue.

• He said the Federal Government is implementing comprehensive tax reforms centred on digitalisation, harmonisation of revenue collection and institutional transparency to strengthen tax administration and rebuild public confidence.

Olarinde commended the Office of the Tax Ombud for convening the engagement at a critical period when Nigeria is implementing far-reaching fiscal reforms, stressing that stakeholder engagement is indispensable to the success of any reform agenda.

• “Reform cannot succeed in isolation. It requires dialogue, feedback and the honest exchange of ideas between government, citizens and businesses. Engagements like this are not a luxury; they are a necessity,” he said.
• “We are working to build a system where taxpayers pay their fair share only and nothing more. Not a system that burdens the honest while others evade their obligations; not a system defined by opacity and discretion, but one anchored on clarity, consistency and predictability,” he added.

He explained that digitisation remains one of the cornerstones of the reform programme, noting that technology would reduce human discretion, close loopholes that encourage corruption, improve efficiency and provide taxpayers with real-time access to information on their obligations.

Tax Ombud to launch Taxpayer Bill of Rights

Speaking at the event themed “Promoting Fairness, Transparency and Trust in Tax Administration in Nigeria,” the Tax Ombud and Chief Executive of the Office of the Tax Ombud, Dr. John Nwabueze, said the institution was established as an independent platform for resolving tax related complaints in an accessible, impartial and timely manner.

• He said the Office would play a strategic role in strengthening voluntary tax compliance by protecting taxpayers’ rights and promoting accountability among tax authorities.
• Nwabueze disclosed that the Office would soon unveil a comprehensive Taxpayer Bill of Rights translated into three major Nigerian languages to improve public awareness and enable taxpayers to better understand and defend their rights.
• “Our mandate is to mediate disputes, resolve complaints at minimal cost and create a tax environment where voluntary compliance thrives because taxpayers have confidence in the system,” he said.

Stakeholders seek stronger legal backing

President of the Nigerian Bar Association (NBA), Mazi Afam Osigwe, SAN, identified multiple taxation, administrative bottlenecks, illegal collections and inadequate public awareness as major challenges confronting taxpayers across the country.

He said restoring confidence in the tax system would require stronger legal protection for taxpayers, simpler tax laws and enhanced institutional capacity for dispute resolution.

Osigwe also called for stronger legislative backing for the Office of the Tax Ombud to ensure its decisions become binding and provide effective remedies against arbitrary tax administration.

Similarly, Vice President of the Institute of Chartered Accountants of Nigeria (ICAN), Mazi Etofolam Osuji, stressed that integrity and trust remain fundamental to effective tax administration, urging tax authorities, accounting professionals and taxpayers to uphold the principles of fairness, honesty and transparency.

What you should know

As part of the Federal Government’s tax reforms, in November last year, President Bola Tinubu appointed Dr. John Nwabueze as Nigeria’s first Tax Ombudsman, in line with the provisions of the Joint Revenue Board of Nigeria (Establishment) Act, 2025.

According to the Presidency, the Tax Ombudsman will also serve as a watchdog to prevent abuse of power and arbitrary decision-making by tax officials. This is expected to enhance taxpayer confidence, reduce litigation, and promote voluntary compliance with Nigeria’s tax laws.