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The Nigerian Government has issued transition guidelines for the implementation of the 2025 Tax Acts, clarifying how taxpayers, tax authorities and other stakeholders should manage obligations arising from the shift from the old tax regime to the new framework, which took effect in January 2026.
This was contained in a statement on Thursday by the Head of Information and Public Relations Unit at the Federal Ministry of Finance, Efe Ovuakporie.
The ministry said the guidelines provide direction on the treatment of tax liabilities, assessments, audits, investigations, disputes and enforcement actions relating to periods before and after the commencement of the new tax laws.
“The Nigerian Government has issued the General Guidelines for the implementation of the Tax Acts 2025, setting out the process for transition from the repealed tax laws to the new tax framework effective from 1 January 2026,” the statement read.
The Tax Acts 2025 comprise the Nigeria Revenue Service (Establishment) Act, the Nigeria Tax Act, the Nigeria Tax Administration Act and the Joint Revenue Board (Establishment) Act, all of which will apply according to their commencement provisions.
The guidelines state that tax liabilities, assessments, audits, investigations, disputes and enforcement actions relating to periods before 1 January 2026 will continue under the repealed tax laws.
They also provide that tax returns for accounting periods ending before 1 January 2026 will be filed under the old system, while returns from that date onward will fall under the new framework.
The document further covers income taxes, transaction taxes, development levies, tax incentives, exemptions, record-keeping obligations and transactions that span both regimes.
It added that incentives and exemptions granted under repealed laws will remain valid until their expiration.
However, new applications and pending requests for incentives will be processed under the Tax Acts 2025.
Minister of Finance and Coordinating Minister of the Economy, Taiwo Oyedele, said the guidelines were designed to clarify transitional issues while ensuring the new laws are not applied retrospectively.
He described the Tax Acts 2025 as a major milestone in Nigeria’s tax reform programme, adding that the framework is guided by clarity, fairness and administrative certainty.
The ministry said the guidelines are intended to ensure uniform implementation across the Nigeria Revenue Service, state internal revenue services, the Federal Capital Territory Internal Revenue Service, local government revenue committees, tax practitioners and taxpayers nationwide.
It added that the government remains committed to building a transparent and efficient tax system that supports economic growth, improves revenue administration and strengthens voluntary compliance.
The release of the guidelines comes as Nigeria continues the rollout of the Tax Acts 2025, which introduce major reforms expected to reshape tax collection and compliance across the country.
