Nigeria Tax Reform Elevates Certified Tax Professionals

The enactment of Nigeria’s new tax reform laws has formally elevated the role of certified tax professionals within the country’s fiscal system, according to the Chartered Institute of Taxation of Nigeria (CITN). The institute highlighted that the reforms, signed into law in June 2025, now restrict representation of taxpayers before tax authorities to accredited professionals only.

Speaking at the opening of the 2026 Legal Practitioners’ Conversion Training Programme on Tuesday, CITN President Innocent Ohagwa, represented by Council Member Funsho Abidakun, referenced specific provisions in the Nigeria Tax Administration Act. He noted that Section 33(1) permits a taxpayer to be represented solely by a tax agent accredited by the relevant authority. Furthermore, Section 147 defines a tax agent as a person certified by a recognized professional body in Nigeria.

“The enactment of the new tax reform laws has elevated the role of tax professionals,” Ohagwa stated. “This directly reinforces the institute’s mandate to regulate tax practice and underscores the need for proper certification.” He explained that the conversion training programme provides a structured pathway for legal practitioners to acquire the specialised knowledge required for CITN admission.

Ohagwa emphasised that modern taxation is inherently multidisciplinary, intersecting law, economics, business, and accounting. “Becoming an effective tax professional requires more than a grasp of statutes; it demands the ability to interpret them within finance and business realities,” he said. The 103 participating lawyers will be exposed to key aspects of the new tax laws and other specialised areas.

Earlier, Titilayo Enitan-Fowokan, Chairman of the CITN Tax Academy Committee, noted that Nigeria’s evolving tax framework makes cross-disciplinary expertise critical. “Your presence here reflects an appreciation of the growing importance of the intersection between law and taxation,” she told participants. She stressed that legal practitioners, as custodians of justice and compliance, become more strategic contributors to national development by adding tax expertise.

The training, facilitated by experienced professionals, aims to provide both practical and theoretical knowledge. Fowokan urged active engagement and adherence to the institute’s core values.

The reforms, comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act, were signed by President Bola Tinubu on June 26, 2025, to overhaul the nation’s previous tax system. The CITN’s programme responds to the new legal requirements, aiming to build a cohort of properly certified professionals to navigate Nigeria’s updated fiscal landscape and strengthen compliance.