Modernising Nigeria’s tax administration: A new era under Zacch Adedeji By Arabinrin Aderonke January 2026 marked a defining moment in Nigeria’s fiscal history. With the official commencement of the (NRS), the nation signalled not just a change in name from the (FIRS), but the beginning of a deliberate and strategic modernisation of tax administration. For months, anticipation built across the country. Traders, entrepreneurs, professionals, and policymakers all wondered what the new system would mean. Today, the answer is becoming clearer: the NRS represents a structured, technology-driven, and citizen-focused approach to taxation in Nigeria. A Strong Legal Foundation for Reform The transition to the NRS was not cosmetic. It was backed by a comprehensive legislative overhaul designed ...