
Nigeria's 2025 tax reforms, four integrated statutes consolidating over a dozen legacy laws and taking effect January 1, 2026, have an immediate effect on strategic planning for companies and Chief Financial Officers (CFO). This paper argues that compliance alone is insufficient in the post-reform environment. Under the new regime, characterized by mandatory data sharing, accelerated enforcement timelines, uniform filing procedures, and centralized authority under the Nigeria Revenue Service, CFOs must reposition tax from a back-office compliance function to an integrated component of operational planning, investment structuring, and enterprise risk management. Drawing on the legislative texts of the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act, we demonstrate how the reforms create opportunities to reduce jurisdictional uncertainty, optimize cash flow through predictable refund and levy structures, mitigate dispute risk via the expanded Tax Appeal Tribunal, and convert regulatory pressure into strategic advantage. CFOs who treat these changes as a catalyst for strategic repositioning, rather than an additional regulatory burden, will be best positioned to create sustainable value in Nigeria's evolving fiscal landscape.
Tax Compliance, Corporate Tax Planning, Tax Strategy, Chief Financial Officer, Nigeria Tax Reform, Tax Administration
Tax Compliance, Corporate Tax Planning, Tax Strategy, Chief Financial Officer, Nigeria Tax Reform, Tax Administration
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