The newly enacted Nigeria Revenue Service (NRS) Act has introduced new penalties for the unauthorised disclosure of confidential documents and information by staff members.
Gatekeepers News reports that the legislation, signed into law by President Bola Ahmed Tinubu alongside three other tax-related bills: the Nigeria Tax (Fair Taxation) Law, the Nigeria Tax Administration Law, and the Joint Revenue Board (Establishment) Law will take effect on January 1, 2026.
According to Part VI (Miscellaneous Provisions) of the NRS Act, all internal records, memoranda, and communications within the Service are classified 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.”
The Act stipulates that, unless otherwise authorised by the Executive Chairman, management of the Service, another law, or a court order, any individual who discloses such classified materials faces a penalty of up to ₦5,000,000, a prison term not exceeding three years, or both.
The confidentiality requirement also covers business records, tax returns, notices, assessments, and documents related to a person’s assets, liabilities, or profits, which must be treated as secret.
Exceptions are permitted only when authorised by the Service, ordered by a court, or required for enforcing tax laws in Nigeria.
The federal government had in February 2024, warned civil servants in ministries, departments, and agencies (MDAs) against leaking sensitive documents to the public.
