The Chief Executive Officer of the Federal Inland Revenue Service (FIRS), Zacch Adedeji, has commended the Nigerian judiciary for issuing “strong and consistent” rulings that continue to shape the country’s fiscal landscape and support economic stability.
Speaking at a capacity building workshop for judges of the Supreme Court, Court of Appeal and Federal High Court judges on Nigeria’s new tax laws, the FIRS president described the National Judicial Institute (NJI) initiative as “timely and essential” to the nation’s tax reforms.
He noted that recent legislative changes, including amendments to the Finance Laws and the implementation of the Petroleum Industry Law and other tax-related regulations, have “significantly reshaped our tax ecosystem”, making closer collaboration between the judiciary and tax authorities more important than ever.
“The judiciary, through its interpretative powers, remains the final arbiter in maintaining the delicate balance between the legitimate powers of the tax authorities and the rights of taxpayers,” he said. “His consistent and solid pronouncements have provided stability, predictability and fairness in tax administration.”
According to him, timely and principled judicial resolutions of tax disputes are essential to encourage voluntary compliance, strengthen investor confidence and improve national revenue mobilization.
“Tax disputes that are resolved promptly and based on clear judicial principles encourage compliance and contribute to economic stability,” he added.
Reaffirming FIRS’ commitment to stronger collaboration, he said the Service will continue to support the judiciary through knowledge sharing, technical resources and sustained engagement.
“As key stakeholders in the Nigerian tax system, we must deepen synergy, foster dialogue and build mechanisms that promote early and efficient resolution of tax disputes,” he emphasized.
He also highlighted emerging complexities in tax matters, particularly those related to digital commerce and cross-border transactions, stating that continuing judicial education remains essential to maintain fairness and transparency in the tax regime.
Concluding, the FIRS boss expressed confidence that the insights from the workshop will translate into stronger judicial decisions and help build “a more efficient, equitable and investor-friendly tax system for Nigeria.”