NRS Reform: Inside the drive to build a smarter, simpler tax system

Nigeria's tax administration is entering a phase where the quality of information available to the tax authority could become as important as the revenue collected. The ongoing NRS reforms, anchored by the Nigeria Tax Administration Act, 2025, aim to modernize tax administration through digital processes, including electronic invoicing and taxpayer identification. These changes are expected to reduce revenue leakages and make tax compliance less burdensome for taxpayers.