The Chartered Institute of Taxation of Nigeria (CITN) has stated that recent tax reform laws have significantly increased the relevance of certified tax professionals within Nigeria’s fiscal system.
The President of CITN, Innocent Ohagwa, made this known during the opening of the March 2026 edition of the Legal Practitioners’ Conversion Training Programme, held virtually on Tuesday.
Represented by a council member, Funsho Abidakun, Ohagwa explained that the new legal framework now clearly defines who can represent taxpayers. According to him, only accredited professionals are permitted to act on behalf of taxpayers under the law.
He cited provisions of the Nigeria Tax Administration Act, noting that Section 33(1) allows taxpayers to either represent themselves or appoint a certified tax agent recognised by the relevant authority. He added that Section 147 defines a tax agent as any individual duly certified by a professional body in Nigeria.
Ohagwa said the reforms, enacted in June 2025, have strategically elevated the role of tax practitioners and reinforced CITN’s mandate to regulate tax practice in the country. He stressed that proper certification is now more important than ever.
He further described the institute’s conversion training programme as essential, providing legal practitioners with a structured pathway to gain specialised tax knowledge and qualify for admission into CITN.
“Taxation is multidisciplinary and constantly evolving,” he said. “It goes beyond legal knowledge and requires an understanding of economics, finance, and business realities.”
Ohagwa encouraged the 103 participating lawyers to take full advantage of the programme and continue developing their professional capacity to meet the demands of Nigeria’s changing fiscal environment.
Also speaking, the Chairman of the CITN Tax Academy Committee, Titilayo Enitan-Fowokan, highlighted the growing importance of professionals with combined expertise in law and taxation.
She noted that recent reforms have made cross-disciplinary knowledge increasingly vital for effective practice. According to her, the programme is designed to equip participants with the skills needed to navigate Nigeria’s evolving tax landscape.
Enitan-Fowokan emphasised the critical role legal practitioners play in promoting governance, accountability, and regulatory compliance under the new tax regime. She added that expanding into taxation positions lawyers as key contributors to national development.
The CITN official also assured participants that the training would be delivered by experienced professionals to ensure both practical and theoretical relevance.
On June 26, 2025, President Bola Tinubu signed four landmark tax reform bills into law to modernise Nigeria’s tax system. These include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act.
The reforms are expected to strengthen compliance, improve revenue generation, and redefine professional standards within the country’s taxation system.
