The NTP provided the policy framework on which the Finance Acts of 2019, 2020, 2021, 2022 and 2023 were built. Operationally superseded from 1 January 2026 by the four Tax Reform Acts of 2025 (Nigeria Tax Act, Nigeria Tax Administration Act, Joint Revenue Board Act, Nigeria Revenue Service Act). The 2024 Presidential Committee on Fiscal Policy and Tax Reform under Mr Taiwo Oyedele drafted those bills.
FinanceSuperseded by 2025 framework· FMFin
National Tax Policy (revised 2017)
Tax policy framework. Foundation for Finance Acts 2019 — 2023 and the 2025 Tax Reform Acts.
Statutory basis
Federal Inland Revenue Service (Establishment) Act 2007 (repealed 2025); CFRN 2nd Schedule (concurrent)
Other Finance policies
Methodology
Tier 1 · primary
Courts. Gazettes. National archives.
Tier 2 · corroborating
OCCRP. HRW. BudgIT. TheCable.
Tier 4 · tertiary, flagged
Wikipedia only where primary is pending. Always labelled.