The tax reforms leading to amendments to the tax laws including the Finance Acts, the Petroleum Industry Act, and various subsidiary legislations, have significantly reshaped Nigeria’s tax ecosystem, the Executive Chairman of the Federal Inland Revenue Service (FIRS), Zacch Adedeji, has said.
In a goodwill message delivered at the training workshop for Justices of the Supreme Court, Court of Appeal, and Judges of the Federal High Court on the new tax laws, he said the reforms further led to the introduction of new compliance obligations, dispute resolution mechanisms, and enforcement provisions that require robust judicial interpretation for effective implementation.
Adedeji commended the steps being taken by the judiciary to achieve government’s tax objectives.
He said: “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.”
He said the judiciary, through its interpretative powers, remains the ultimate arbiter in maintaining the delicate balance between the legitimate powers of tax authorities and the rights of taxpayers.
