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Tax Reform: JRB Reviews One-Year Progress, Says Burden Eased for Poor, Small Businesses

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The Joint Revenue Board (JRB) has reviewed the implementation of Nigeria’s tax reforms one year after their commencement, saying the measures have reduced the tax burden on low-income earners and micro-scale businesses.

The review was conducted at the Board’s 160th meeting held from September 1 to 2, 2026, in Kaduna State, under the theme, “One Year of Reform: Assessing Progress and Addressing Challenges.”

The meeting was declared open by Kaduna State Governor, Senator Uba Sani, who said the reforms had expanded opportunities for domestic resource mobilisation and strengthened the country’s revenue administration framework.

Sani, however, said the success of the reforms should not be measured solely by the amount of revenue collected, but by the ability of the tax system to make compliance easier and encourage taxpayers to voluntarily meet their obligations.

He urged the JRB to identify bottlenecks hindering revenue collection, address institutional weaknesses and explore the use of technology to improve efficiency in tax administration.

In his opening remarks, JRB Chairman, Dr. Zacch Adedeji, represented by the Executive Director, Finance and Corporate Services of the Nigeria Revenue Service, Alhaji Muhammad L. Abubakar, said the meeting provided an opportunity to assess the gains of the reform, address identified gaps and develop solutions to emerging challenges.

Adedeji noted that progress had been recorded in institutional reforms, digitalisation, data integration, tax harmonisation and collaboration among revenue authorities.

He said the ultimate test of the reform would be improved revenue mobilisation, greater taxpayer compliance, enhanced taxpayer experience and stronger contributions to national development.

Speaking on the progress recorded, JRB Executive Secretary, Mr. Olusegun Adesokan, disclosed that 18 State Houses of Assembly had domesticated the Model Harmonised Taxes and Levies Law.

According to him, the legislation reduced more than 50 collection items previously administered by states and local government areas to nine sub-heads.

He added that the reform also abolished cash collection and the use of roadblocks for revenue collection, describing the development as a major step towards harmonising taxes and levies across the country.

Adesokan also dismissed concerns that the tax reform had increased the financial burden on Nigerians, saying it had instead introduced measures to ease taxation for low-income earners and micro-scale businesses.

He said the reforms had eliminated multiple nuisance taxes while providing reliefs for vulnerable taxpayers and small businesses.

The JRB executive secretary commended Governor Sani for his support for the tax reform and acknowledged his nomination of the outgoing Executive Chairman of the Kaduna State Internal Revenue Service, Mr. Jerry Adams, as his running mate for the 2027 governorship election.

Earlier, Adams highlighted the importance of collaboration between revenue authorities and other agencies within the tax ecosystem, saying the partnership had contributed significantly to the implementation of the reforms.

He disclosed that tax compliance in Kaduna State had risen from about 35 per cent to 65 per cent in the last three years.

Adams attributed the improvement to increased taxpayers’ confidence in the state government, citing projects implemented across health, agriculture, education and infrastructure.

The JRB comprises Nigeria’s 38 revenue authorities, including the Nigeria Revenue Service, the 36 state revenue services and the FCT Internal Revenue Service.

Other members include the Federal Ministry of Finance, Nigeria Immigration Service, Nigeria Customs Service, Revenue Mobilisation, Allocation and Fiscal Commission, Federal Road Safety Commission, National Identity Management Commission and the Chartered Institute of Taxation of Nigeria.

The Kaduna meeting marked the second gathering of the Joint Revenue Board in 2026

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