NIGERIA LAW AND PRACTICE Contributed by: Chinyerugo Ugoji, Tiwalola Osazuwa, Rebecca Ebokpo, Jibrin Dasun, Peretimi Akinmodun, Onyinyechi Chima and Princess Otah, ǼLEX
• issue regulations, rules, directives and guid - ance under the NDPA; • prescribe the manner and frequency of filing and content of compliance returns by data controllers and data processors of major importance to the NDPC; • call for information from a person, or inspect any documents with respect to anything done under the NDPA; • conduct investigations into any violation of a requirement under the NDPA or subsidiary legislation made under the NDPA by a data controller or a data processor; and • impose penalties in respect of any violation of the provisions of the NDPA or any subsidiary legislation made under the NDPA.
• the Nigeria Tax Act, 2025, which seeks to repeal existing tax laws and to enact the Nigeria Tax Act as the principal legislation for all taxes; • the Nigeria Tax Administration Act, 2025, which regulates the assessment, collection and accounting of taxes due to the federal, state and local governments, and also defines the powers and responsibilities of tax authori - ties; • the Nigeria Revenue Service Act, 2025, which establishes the Nigeria Revenue Service, tasked with assessing, collecting and manag - ing federal government revenue; and • the Joint Revenue Board Act, 2025, which establishes the Joint Revenue Board, the Tax Appeal Tribunal and the Office of the Tax Ombud to harmonise, co-ordinate and settle disputes arising from revenue administration. These laws are expected to restructure the tax system, introduce uniform administrative stand - ards, and support the harmonisation of tax col - lection across federal and sub-national levels. The laws are scheduled to take effect from 1 January 2026.
9. Looking Forward 9.1 Upcoming Legal Reforms
Nigeria’s regulatory landscape continues to evolve in response to shifting economic, tech - nological and geopolitical trends. A key focus of recent reforms is tax administration, marked by the passage of four significant laws on 26 June 2025:
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