Nigeria is building a tax administration that will be effective in revenue mobilisation and also responsive to challenges faced by taxpayers, the Minister of State for Finance, Dr Doris Uzoka-Anite, has said.
Uzoka-Anite said this in Abuja on Thursday at the TaxADR Roundtable, with the theme ‘Unlocking Revenue and Strengthening Dispute Resolution: A Roadmap to Tax ADR in Nigeria.’
The minister, who was represented by Mrs Ndidi Chineyolum, a director in the ministry, said Nigerians are living in a time when the imperatives of economic reform, inclusive growth and sustainable public finance demand a more innovative and operative approach.
She said that collaboration in resolving tax disputes captured the essence of what is required to build an efficient tax administration.
“It speaks directly to the fundamental values that underpin a modern progressive tax system, mutual trust between taxpayers and the authority, procedural fairness in enforcement and administrative efficacy in resolving disputes. More than just a slogan, this theme challenges us to reflect on how we can bridge the gap in understanding, reduce adversarial interactions and foster a culture of dialogue and accountability,” she said.
The minister submitted that critical stakeholders must create a system where disputes are resolved, not through prolonged confrontation, but by reaching consensus.
She emphasised that as the nation strives to diversify its non-oil revenue base, tax compliance remains both a strategic priority and a persistent challenge.
The minister added: “With the global shift away from commodity dependence, Nigeria must strengthen its domestic revenue capacity to sustain national development. Over the past decade, the landscape of tax disputes has become increasingly complex, both in volume and in terms of issues arising from a growing business model and regulatory framework.
“The adversarial nature of traditional litigation often results in prolonged resolution timings, escalating legal expenses and strained relationships between taxpayers and revenue authorities,” she said.
She insisted that the present tax regime is not just obsolete, it no longer serves the modern-day needs of the country.
On his part, the Attorney-General and Minister of Justice, Lateef Fagbemi, said that Nigeria needed to expand its revenue base through taxation.
Fagbemi, who was represented by Oloyede Hussein, Special Adviser to the President on Arbitration and Drafting Resolutions, said it was essential to enhance compliance and build public trust in the country’s tax system.
“We must not do so through coercion or confrontation, but by fostering a tax culture rooted in fairness, dialogue and accountability. This is where Alternative Dispute Resolution (ADR) comes into play. In an international context, ADR has long been recognised for its efficiency, cost-effectiveness and ability to preserve relationships. These are the very values we must infuse into our tax system,” he said.
The Founder and Convener of the TaxADR roundtable, Lateef Yusuf, stated that the purpose of the gathering was to explore how to integrate ADR mechanisms into Nigeria’s tax landscape.
He particularly highlighted the new tax bills signed into law by President Bola Tinubu, noting that in addition to the new laws, the enactment of the Arbitration and Mediation Act and the National ADR policy are landmark developments.
He added: “Together, these developments provide a strong legal and policy foundation for the integration of ADR into Nigeria’s tax system.”
The Coordinating Secretary, Tax Appeal Tribunal, Anita Erinne, expressed a commitment to improving access to justice in tax disputes.
Delivering a keynote address on new tax reforms and the role of ADR, Erinne held that tax disputes affected the bottom line of government, and also the livelihoods of citizens and the fortunes of businesses.
The Nigerian Employers Consultative Association (NECA) has welcomed the new laws, expressing its readiness to engage with relevant government agencies to ensure a smooth transition.
The Director General of NECA, Adewale Smatt-Oyerinde, disclosed this in Abuja while reacting to the new tax laws.
He noted that implementation will always emerge with unique challenges that stakeholders anticipate.
“The organised private sector is happy that harmonised levies and taxes have started,” he stated.
He revealed that NECA will work with relevant bodies to address anticipated fallouts of the laws when they become operational.
Smatt-Oyerinde added: “We are definitely open to working with the government to make sure that the laws succeed eventually.”
In his reaction, investment banker Tolulope Alayande lauded the government for pioneering a new tax regime for the country, noting that the laws will ensure government agencies focus on their primary responsibilities rather than engaging in revenue collection.
His words: “This is the kind of sweeping reforms that Nigeria has been lacking. These laws will revolutionise how the government collects revenue and will also institutionalise professionalism into its agencies, most especially those that have prioritised revenue generation above their primary responsibilities, such as the Nigeria Customs Service.”
