Nigeria's tax administration is entering a new phase, with the quality of information available to the tax authority becoming increasingly important to revenue collection.

As economic transactions become more digital, the Nigeria Revenue Service, NRS, is seeking new ways to use available data to identify taxable activities, verify tax declarations and reduce revenue leakages.

The ongoing reforms are anchored by the Nigeria Tax Administration Act 2025 and other new tax laws.

The measures include digital tax administration, electronic invoicing, improved taxpayer identification, information sharing and standardised procedures.

The reforms are also aimed at making tax compliance easier and encouraging wider participation in the tax system.

For individuals and businesses, the changes could affect how tax obligations are identified, calculated and managed.