Onome Amuge
Zacch Adedeji, executive chairman of the Federal Inland Revenue Service (FIRS), has called for deeper collaboration between the judiciary and tax authorities to strengthen Nigeria’s fiscal governance and improve revenue administration amid a rapidly evolving tax landscape.
Adedeji, who made the call at a capacity-building workshop for Justices of the Supreme Court, Court of Appeal, and Judges of the Federal High Court, commended the Nigerian judiciary for what he described as sound and consistent tax rulings that have enhanced the credibility and predictability of the country’s tax system.
Organised by the National Judicial Institute (NJI), the workshop focused on emerging tax legislation, including the Finance Acts, the Petroleum Industry Act, and other recent fiscal reforms that continue to redefine Nigeria’s revenue framework.
Adedeji noted that these new laws have significantly reshaped the country’s tax ecosystem, underscoring the importance of judicial interpretation in balancing the legitimate powers of tax authorities with the rights of taxpayers. “The judiciary, through its interpretative powers, remains the ultimate arbiter in maintaining the delicate balance between both sides,” he said.
He added that judicial consistency and timeliness in resolving tax disputes play a crucial role in improving voluntary compliance and investor confidence, two key drivers of Nigeria’s fiscal sustainability. “Tax disputes that are resolved promptly and based on clear judicial principles foster compliance and contribute to economic stability,” he noted.
The FIRS chairman reaffirmed the Service’s commitment to continuous partnership with the judiciary through knowledge sharing, technical support, and regular engagement aimed at strengthening institutional capacity.
“As key stakeholders in Nigeria’s tax system, we must continue to strengthen collaboration, foster dialogue, and develop mechanisms that promote early and effective resolution of tax disputes,” Adedeji said.
He also pointed to the growing complexity of taxation in the digital economy and cross-border transactions, stressing that judicial education is vital in ensuring Nigeria’s tax regime keeps pace with global developments.
Adedeji expressed optimism that the workshop would enhance the quality of judicial decisions on tax matters, ultimately supporting the creation of a more transparent, equitable, and efficient tax system for Nigeria’s long-term growth.
