New Tax Law Raises Bar for Professionals, Redefines Practice, Says CITN
The Chartered Institute of Taxation of Nigeria (CITN) has said that the recent tax reforms in Nigeria have raised the professional standards for tax practitioners and redefined the scope of tax practice in the country.
The institute made the remarks during a virtual session of the Legal Practitioners’ Conversion Training Programme, which is designed to equip lawyers with the specialized knowledge required to practice in the tax profession.
According to CITN President, Innocent Ohagwa, the Nigeria Tax Administration Act 2025 now requires that only taxpayers or accredited tax professionals can represent taxpayers before tax authorities.
He noted that this change aims to institutionalize professionalism in tax practice and ensure that practitioners meet defined competency and ethical standards. The reforms have expanded the role of tax professionals beyond legal representation,” Ohagwa said.
“They now need to combine expertise in law, finance, and economics to advise clients and support governance and compliance under the new tax regime. The CITN President stressed that the training programme is critical to preparing legal practitioners for formal admission into the institute as certified tax professionals, ensuring they meet the enhanced standards set by the new laws.
The broader tax reform, which took effect in 2026, includes the Nigeria Tax Act, the Nigeria Tax Administration Act, and the Nigeria Revenue Service (Establishment) Act, among others. The reforms are designed to modernize tax administration, expand the tax base, simplify compliance, and strengthen enforcement.
CITN’s call comes as the government seeks to improve fiscal governance and ensure that only qualified professionals handle tax matters, a move expected to increase efficiency, transparency, and accountability in Nigeria’s tax system.





