THE Nigeria Revenue Service (NRS) has clarified that the Minister of Finance does not have the authority to interfere in specific tax enforcement actions, stressing the agency’s operational independence under the Nigeria Revenue Service (Establishment) Act No. 4.

In its recently released “100 Frequently Asked Questions” on the new tax framework, the NRS explained that while the Minister may issue broad policy directives, such powers do not extend to influencing individual tax assessments, disputes, or enforcement proceedings involving taxpayers.

Addressing concerns over ministerial oversight, the agency emphasised that its governance structure ensures accountability without compromising enforcement integrity. According to the NRS, it is required to submit annual reports and audited financial statements to the Minister, who subsequently presents them to the Federal Executive Council and the National Assembly.

On revenue recovery, the NRS outlined a structured process for addressing unremitted funds by government agencies. It stated that the Office of the Accountant-General of the Federation may deduct such revenues directly from statutory allocations due to defaulting agencies. However, this action requires a formal warrant issued by the NRS Executive Chairman and authorisation from a judicial officer.

The agency also dispelled widespread misconceptions about its enforcement powers over taxpayers’ bank accounts. It clarified that the NRS does not have the authority to directly debit accounts. Instead, it may appoint third parties holding funds on behalf of a taxpayer as collection agents, but only after all dispute resolution processes—including judicial determination have been fully exhausted.

The NRS said the provisions are designed to balance effective tax administration with taxpayer protections, ensuring due process and adherence to the rule of law under Nigeria’s evolving fiscal framework.

Follow Our WhatsApp Channel ______________________________________________________________________________________________________

[A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials

“Evidence Act: Complete Annotation” by renowned legal experts Sanni & Etti.

Available now for NGN 40,000 at ASC Publications, 10, Boyle Street, Onikan, Lagos. Beside High Court, TBS. Email publications@ayindesanni.com or WhatsApp +2347056667384. Purchase Link: https://paystack.com/buy/evidence-act-complete-annotation

______________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence

Interested buyers are encouraged to place their orders and enquiries via: 0704 444 4777, 0704 444 4999, 0818 199 9888 Website: www.alexandernigeria.com

______________________________________________________________________ Groundbreaking Guide For Lawyers: Adigwe Publishes ‘Artificial Intelligence For Lawyers’ With Free Research eBook The book also examines Nigeria's legal ecosystem, focusing on the LPELR and NBA AI Guidelines. As a bonus, every purchase comes with a FREE eBook titled: How to Use the AI Features in LegalPedia and LawPavilion. Ohio Books Ltd praises the publication, stating: "....this is the only Nigerian book I know of on the topic." How to Order: 📞 Call, Text, or WhatsApp: 08034917063 | 07055285878 📧 Email: benadigwe1@gmail.com 🌎 Website: www.benadigwe.com Ebook Version: Access it directly online at https://selar.com/prv626 Authored by Ben Ijeoma Adigwe Esq., ACIarb (UK), LL.M, Dip. in Artificial Intelligence, Director at the Delta State Ministry of Justice, Asaba, Nigeria. ______________________________________________________________________