‘Why 24 states yet to comply with joint revenue implementation’

While 12 states have complied with the Joint Revenue Board (JRB) Law with the enactment of Tax Harmonization Law as at March 2026 that prohibits multiple taxation or collection, the 24 states were yet to comply due to administrative issues.

The 36 states of the Federation and the Federal Capital Territory (FCT) are all in agreement with the implementation that put an end to multiple taxation and they are working towards compliance as soon as possible.

The JRB Corporate Communications Department Head, Akpe Adoh said “the states are yet to harmonize their tax laws with the Federal Government law.”

She made the explanation during a courtesy visit to the Abuja Bureau of The Nation Newspaper.

Adoh described The Nation as a choice newspaper that the board reads every working day of the week.

She was grateful to The Nation for the huge sacrifices for keeping the public informed, educated and entertained.

She also thanked the media organization for leading the charge in projecting the government, the JTB, and the recent strategic reforms in the Nigerian tax ecosystem in a positive light.

On the mission of the team to the bureau, she said “We are here to discuss the tax reforms, the incentives introduced by the reforms, the commencement of the implementation of the reforms and the wide ranging impact these reforms will have on low-income earners, nano, micro and small-scale businesses, and on the overall development of Nigeria.

“ Today’s engagement is part of our media partnership initiative and nation-wide stakeholders’ sensitization programme on the implementation of the tax reforms.”

Unveiling the JTR, she recalled it was formerly known as the Joint Tax Board. The board, she said, formally transitioned to the Joint Revenue Board on January 1, 2026, as an outcome of the tax reforms and the coming into effect of the Joint Revenue Board of Nigeria (Establishment) Act 2025, which was signed into Law by the President, Bola Tinubu, on the 26th of June 2025. Adoh said the JRB Establishment Act is one of the four Tax Legislations birthed by the ongoing tax reforms.

According to her, before this reform, the Board was established under Section 86 (1) of the Personal Income Tax Act (PITA) 2011.

Under that regime, she said the Board’s responsibility was limited to providing guidance on the administration of personal income tax.

Ador stressed that now, the JRB Establishment Act has given the Board a wider legal and institutional framework, and has expanded our mandate and functions, positioning the JRB as the apex body responsible for the harmonisation and coordination of revenue administration in Nigeria.

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Continuing, “Some of the functions of the Board are found in Section 5 of the Act: “(i) integrate and maintain database of Taxpayer Identification Numbers or every taxable person in Nigeria in collaboration with the Nigeria Revenue Service, State Internal Revenue Service, Federal Capital Territory Internal Revenue Service, Local Government Revenue Committee and other relevant Government agencies.

“(ii) resolve disputes between various tax authorities on the issue of determination of residency.

“(iii) advise government on double taxation matters within Nigeria, and in respect of double taxation arrangement concluded or under consideration with any other country, including other taxation matters having effect throughout Nigeria.

“(iv) resolve disputes between different tax authorities.(v) maintain a platform for revenue data collection, integration, and exchange of information among the various tax authorities in Nigeria.

“(vi) promote harmonisation of taxes, levies, rates, charges and other payments and ensure uniformity in revenue administration across Nigeria.

“(vii) advise the Federal and State Governments on introduction of new taxes and changes to existing ones.(viii) provide periodic impact analysis with recommendations on tax framework and capacity building for all tiers of Government.”