The Nigeria Revenue Service Act, 2025: Reinventing Nigeria's Tax Authority for the Future In a strategic overhaul of Nigeria’s tax infrastructure, the National Assembly has passed the Nigeria Revenue Service (Establishment) Act, 2025, repealing the former Federal Inland Revenue Service (FIRS) Act of 2007. This landmark legislation doesn't just change the name; it reinvents the institutional, operational, and legal framework for tax administration in Nigeria. Here's what you need to know. 1. A New Identity, Broader Powers The newly established Nigeria Revenue Service (NRS) is now: a) A corporate entity with legal autonomy. Empowered to assess, collect, and account for all federally accrued revenues, including taxes, levies, duties, royalties, and oil-sector-specific fees. Authorized to assist in tax collection at state and local levels and under international agreements. 2. Expanded Functions for Modern Tax Enforcement The Act assigns broad respon...
In Nigeria, the legal rights of an accused in police detention are protected under various laws and constitutional provisions to ensure fairness, prevent abuse, and safeguard the dignity of individuals. These rights are crucial in the justice system and serve to prevent arbitrary detention and ensure that due process is followed. In this post we picked the 5 most basic rights to discuss briefly for our readers. 1. Right to be Informed of the Reasons for Arrest: The accused is entitled to be informed of the reason for his arrest by the Police as provided under Section 35(3) of the 1999 Constitution of Nigeria, in a language they understand, and the charges against him. This ensures transparency and allows the accused to prepare an appropriate legal defense. 2. Right to Legal Representation: This right is the most important of all rights. Section 36(6)(c) of the Constitution guarantees the right of an accused person to consult with and be defended by a legal practitioner of ...