The Federal Government has approved stringent penalties for anyone found guilty of leaking or attempting to leak internal documents, communications, or institutional data belonging to the Federal Inland Revenue Service (FIRS), which will be renamed the Nigeria Revenue Service (NRS) from January 2026.
The new tax legislation, recently signed into law, prescribes a fine of up to ₦5 million, a prison term of three years, or both, for offenders.
The law classifies all internal records, memos, and communications of the Service as confidential, restricting their use strictly to tax administration and court-ordered disclosures.
According to Part VI (Miscellaneous Provisions) of the Act, only three conditions justify disclosure: an order of court, authorisation by the Service, or necessity for enforcing Nigerian tax laws or international tax agreements.
“A person acting in an official capacity or employed in the administration of this Act who communicates or attempts to communicate such confidential information without authorisation commits an offence and is liable on conviction,” the Act states.
The legislation also shields NRS officials and their documents from being compelled in non-tax-related proceedings.
It further limits the timeframe for legal actions against the Service or its officers to three months from the date of the incident, or six months in the case of a continuing injury, in line with the Public Officers Protection Act.
Government officials say the move is aimed at curbing persistent leaks of sensitive state documents that threaten institutional integrity and national security.
Last year, the Secretary to the Government of the Federation, George Akume, warned that unauthorised disclosures were a felony under Section 97(2) of the Criminal Code, punishable by one year imprisonment.
While tax experts acknowledge the measure could strengthen data security and boost public revenue reforms, some analysts caution that the law must be implemented with safeguards to avoid stifling whistleblowing and public accountability.
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