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New law shields Nigeria Revenue Service data from unauthorised access, limits lawsuits against tax officials, and strengthens secrecy in tax administration
The Federal Government has approved a new tax law imposing a fine of up to N5 million or a three-year jail term, or both, for anyone who leaks or attempts to leak confidential documents, communication, or institutional data of the Federal Inland Revenue Service (FIRS), which will be renamed the Nigeria Revenue Service (NRS) in January 2026.
Contained in Part VI of the legislation, the measure designates all internal documents, memos, and communications of the Service as strictly confidential, allowing their use only for tax-related purposes or legal proceedings. The law permits disclosure only in three circumstances: when ordered by a court, when authorised by the Service, or when necessary to enforce tax laws in Nigeria or under a tax treaty.
Officials say the move is aimed at curbing persistent leaks of sensitive government documents, which they warn threaten national security and weaken institutional integrity. It also shields FIRS employees and their records from being compelled in non-tax-related proceedings, while enabling information sharing with foreign governments that have tax agreements with Nigeria.
In addition to protecting data, the Act limits the timeframe for legal suits against the Service and its officials. Any action must be filed within three months of the alleged incident, or six months in cases of ongoing harm. The Public Officers Protection Act also applies, safeguarding tax officials from litigation over actions taken in the course of official duties, provided such acts are lawful.
The legislation further reiterates that any person involved in tax administration must treat all taxpayer-related business, financial, and asset information as secret. Violators face conviction under the Act’s strict penalties.
The government had previously warned against unauthorised disclosure of official records, with the Secretary to the Government of the Federation, George Akume, stating last year that such acts constitute a felony under Nigerian law, with no defence under the Constitution or the Freedom of Information Act.
Section 97 (2) of the Criminal Code Act also prescribes a one-year prison term for public servants who, without proper authority, take or copy documents belonging to their employer.
Analysts link the tougher secrecy rules to ongoing efforts to reform Nigeria’s tax system through digitalisation, data-driven enforcement, and stronger administrative controls, though critics caution that excessive restrictions could hinder whistleblowing and transparency.
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