By David Akinmola
The Lagos State Internal Revenue Service (LIRS) says it will begin enforcing its statutory power of substitution under the Nigeria Tax Administration Act (NTAA) 2025 to recover outstanding tax liabilities from defaulting taxpayers.
The disclosure was made in a public notice issued by the agency, outlining how it intends to apply Section 60 of the Act.
This follows the commencement of the implementation of the NTAA by the federal government amid controversies over alleged alterations to some parts of the law in the gazette copy.
The enforcement move comes amid the rollout of Nigeria’s newly enacted tax reform framework.
Despite controversies surrounding alleged alterations to gazetted copies of the laws, the federal government began the implementation of four new tax laws in January.
The new laws include the Nigerian Revenue Service Establishment Act; the Joint Revenue Service Establishment Act, which commenced on June 26, 2025; The Nigerian Tax Act (NTA); and the Nigerian Tax Administration Act (NTAA)
The NTAA provides a unified legal framework for tax administration across federal and state tax authorities, including enforcement mechanisms such as the power of substitution now being invoked by LIRS
