The Federal Inland Revenue Service (FIRS) has cautioned its staff that unauthorised disclosure of confidential information or documents will now attract severe penalties under the newly enacted Nigeria Revenue Service (NRS) Act.
Under the law, offenders risk a fine of up to ₦5 million, imprisonment for up to three years, or both.
The NRS Act—one of four revenue-related bills recently signed into law by President Bola Tinubu—will take effect on January 1, 2026. The other laws include the Nigeria Tax (Fair Taxation) Law, the Nigeria Tax Administration Law, and the Joint Revenue Board (Establishment) Law.
Part VI of the NRS Act classifies all internal records, memoranda, and institutional communications as confidential. The law states:
“Without prejudice to the provisions of any other Act concerning data privacy or data protection, all internal information, communications, documents or memoranda of the Service are confidential.”
It further stipulates that, except when authorised by the Executive Chairman, management, relevant legislation, court order, or applicable agreements, no one may disclose or attempt to disclose such materials. Violators will face the stated fines or prison terms.
The confidentiality provisions apply to all officials and individuals involved in administering the Act. This includes business records, tax returns, notices, assessments, and documents detailing a person’s assets, liabilities, or profits, all of which must be “treated as secret.”
Exceptions to the rule apply only where disclosure is legally mandated, authorised by the Service, or necessary for enforcing Nigeria’s tax laws.
The move aligns with the federal government’s earlier warning on February 20, 2024, cautioning civil servants in ministries, departments, and agencies (MDAs) against leaking sensitive documents to the public.
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