The Executive Chairman of the Federal Inland Revenue Service (FIRS), Zacch Adedeji, has said that ongoing tax reforms and amendments to key fiscal legislations have significantly reshaped Nigeria’s tax ecosystem.
Adedeji stated this in his goodwill message at a training workshop for Justices of the Supreme Court, Court of Appeal, and Judges of the Federal High Court on the new tax laws.
He explained that the reforms, which include amendments to the Finance Acts, the Petroleum Industry Act, and various subsidiary legislations, have introduced new compliance obligations, dispute resolution mechanisms, and enforcement provisions that require robust judicial interpretation for effective implementation.
“The decisions of our superior courts have not only clarified ambiguities in tax statutes but have also provided stability, predictability, and fairness in the administration of the tax system,” Adedeji said.
The FIRS Chairman commended the judiciary for its role in advancing government’s tax objectives, noting that its interpretative powers remain vital in maintaining a fair balance between the powers of tax authorities and the rights of taxpayers.
“As you are aware, the efficiency of our tax system is closely linked to the timeliness and consistency of judicial decisions. Tax disputes that are resolved promptly and based on clear judicial principles foster voluntary compliance, enhance investor confidence, and ultimately contribute to national revenue mobilisation,” he added.
Adedeji stressed the need for continuous judicial education on emerging tax issues, particularly in light of global economic dynamics driven by digitalisation, cross-border transactions, and evolving business models.
“This workshop is not only timely but essential. Understanding these complexities is crucial to ensuring that judicial interpretation aligns with both domestic legislation and international best practices,” he said.
He reiterated FIRS’s commitment to supporting the judiciary through knowledge sharing, technical assistance, and sustained engagement.
“We recognise that a strong and knowledgeable judiciary is indispensable to the success of any modern tax administration. As key stakeholders in the Nigerian tax system, we must continue to strengthen collaboration, foster dialogue, and develop mechanisms that promote the early and effective resolution of tax disputes,” Adedeji noted.
He commended the National Judicial Institute (NJI) for its commitment to capacity building, expressing confidence that the workshop would enhance the quality of judicial pronouncements and contribute to a more equitable and efficient tax system.
Adedeji added that the forum provided a valuable opportunity for interaction between the judiciary and the tax administration, aimed at deepening collective understanding of Nigeria’s evolving tax landscape.
