Revenue Board pushes data-driven tax system as businesses batt

The Joint Revenue Board (JRB) has called for a more data-driven and technology-enabled tax administration system as Nigeria enters the second year of its tax reform programme, even as businesses continue to complain that multiple taxes and levies are undermining the impact of the reforms.

The Board said stronger use of data analytics, inter-agency information sharing and modern revenue infrastructure would be critical to broadening the tax base, improving compliance and increasing revenue mobilisation without imposing additional burdens on compliant taxpayers.

The position was contained in a communiqué issued on Monday after the Board’s 160th meeting, held from September 1 to 3, 2026, in Kaduna State.

The meeting, themed “One Year of Tax Reform: Assessing Progress and Addressing Challenges,” reviewed implementation of the new tax laws since their commencement on January 1, 2026, and identified priorities for the second year of the reform.

The JRB acknowledged progress towards a more harmonised, technology-driven and data-enabled tax administration framework but said significant implementation challenges remained.

It said revenue authorities must invest further in robust data infrastructure and analytical capabilities, as well as develop the institutional capacity to convert taxpayer and economic data into actionable intelligence.

The Board also called for greater collaboration among government agencies and responsible sharing of credible data to improve tax administration.

“The Board calls for enhanced inter-agency collaboration and responsible data sharing, recognising that the effective integration of reliable and credible data sources is critical to broadening the tax base, improving compliance levels, and strengthening evidence-based tax administration,” the communiqué stated.

However, it stressed that expanded data sharing must be supported by safeguards covering data privacy, security and lawful access.

The Board said the second phase of the reform should move beyond legislation to measurable administrative changes capable of improving taxpayer experience, voluntary compliance, revenue mobilisation and public confidence in the tax system.

A major priority is the harmonisation of taxes and levies across the country.

The JRB commended states that have enacted the Harmonised Taxes and Levies Law and urged states that are yet to do so to accelerate the process.

According to the Board, wider adoption would reduce duplication and improve uniformity in tax administration across federal, state and local jurisdictions.

The push for harmonisation comes as businesses continue to report that the practical burden of taxation remains high despite the reform programme’s stated objective of simplifying the tax system.

Companies have complained about overlapping demands from federal, state and local government agencies, as well as revenue collectors acting on behalf of public authorities.

The persistence of the problem was reflected in the Central Bank of Nigeria’s July 2026 Business Expectations Survey, in which 70.8 per cent of respondents identified high and multiple taxation as the biggest constraint to business operations.

The finding places taxation ahead of other major business challenges, including insecurity and high interest rates, suggesting that the tax reform has yet to fully translate into lower compliance and operating costs for businesses.

Nigeria’s tax overhaul, launched in 2025, introduced four major pieces of legislation: the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act and Joint Revenue Board (Establishment) Act.