FIRS Is Officially NRS: 5 Things That Changed at Midnight on January 1st
Key Takeaway: As of January 1, 2026, the FIRS has been replaced by the Nigeria Revenue Service (NRS). Your existing Tax IDs (TIN) remain valid for now, but all official portals and correspondence will now use the new NRS identity.
At exactly midnight on January 1st, Nigeria quietly but significantly entered a new tax era. While fireworks welcomed the New Year, a major institutional shift took place: The Federal Inland Revenue Service (FIRS) officially became the Nigeria Revenue Service (NRS).
This change signals a broader reform in Nigeria’s revenue administration. Here are five key things that changed as the clock struck midnight:
1. FIRS Is Now the Nigeria Revenue Service (NRS)
The most visible change is the name. Following the enactment of the Nigeria Revenue Service (Establishment) Act, 2025, FIRS is no more. All administration, correspondence, and enforcement now fall under the NRS banner.
2. A New Legal Foundation
The old FIRS (Establishment) Act of 2007 has been repealed. In its place is a new law that strengthens the legal framework for revenue collection, giving the NRS a clearer and more robust mandate.
3. Expanded Scope and Mandate
The NRS is no longer “just” a tax collector. Its mandate has been broadened to oversee federal tax administration and improve coordination across various revenue streams. The goal is a centralized, efficient, and transparent system for all Nigerians.
4. What Did NOT Change?
Despite the new name, several things remain stable for now:
- Tax Laws: The VAT Act and Companies Income Tax Act remain in force.
- VAT Rate: The rate remains at 7.5%.
- Deadlines: Filing obligations and compliance deadlines stay the same.
5. What This Means for You
Expect stronger enforcement and a shift toward digital-first processes. For businesses, especially SMEs, this is a signal to pay closer attention to documentation and the new unified 13-digit Tax ID system linked to your NIN or CAC number.
