FIRS, Federal Inland Revenue Service, timeline

Stamp duties Proclamation


High Commissioner of the then Northern Protectorate,Sir Fredrick Lugard issued the Stamp Duties proclamation  and followed it with the Native Revenue Proclamation in 1906.

Native Revenue Ordinance re-issued


Following the amalgamation of Northern and Southern Protectorates in 1914, the colonial Government re-issued the Native Revenue Ordinance.

Federal Board of Inland Revenue


In 1943 the Nigerian Inland Revenue Department was carved out of the Inland Revenue Department of British West Africa and renamed the Federal Board of Inland Revenue under the Income Tax Ordinance No.39 of 1958.

Body of Appeal Commissioners


Companies and Income Tax Act No.22 of 1961 established the Federal Board of Inland Revenue, (FBIR). CITA 1961 also established the Body of Appeal Commissioners (BAC) as the first point of call in the resolution of disputes between taxpayers and the board concerning assessment and payment of tax.

Joint Tax Board


The Income Tax Management Act 1961 created the Joint Tax Board (JTB) and charged it, primarily, to ensure uniformity of standards and application of Personal Income Tax in Nigeria.

Finance Act No.3 passed


In 1993, the Finance (Miscellaneous Taxation provisions) Act No.3 of 1993 and Decree 104 of 1993 were passed.While Decree 3 reviewed the composition of the FBIR, Decree 104, among other things, reviewed the functions of the Joint Tax Board.

Diagnosing the Nigerian Tax System


Professor Dotun Phillip led a team of eminent Nigerians to diagnose the Nigerian Tax system. Their work was further reviewed by the Working Group led by Mr. Seyi Bickersth in 2003. The implementation of the distilled essence of these group reports began in 2004.

Federal Inland Revenue Service Act


In 2007, FIRS got financial and administrative autonomy with the passage of the Federal Inland Revenue Service(establishment) Act 2007.

Reference: Firs Profile – FIRS