CITN tax professionals role expands as new reforms elevate certified experts’ importance in Nigeria’s fiscal system

The Chartered Institute of Taxation of Nigeria has said recent tax reform laws have significantly elevated the role of certified tax professionals within Nigeria’s fiscal system.

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The President of the institute, Innocent Ohagwa, made the disclosure on Tuesday, March 24, 2026, at the opening of the Legal Practitioners’ Conversion Training Programme held virtually.

Represented by council member Funsho Abidakun, Ohagwa said the CITN tax professionals role has been strengthened by provisions in the Nigeria Tax Administration Act, which limit taxpayer representation to accredited agents.

He explained that the new legal framework redefines who can act on behalf of taxpayers, noting that only certified professionals recognised by relevant authorities are permitted to provide such services.

“Section 33(1) provides that a taxpayer may either represent itself or be represented by a tax agent accredited by the relevant tax authority,” he said, adding that Section 147 further defines a tax agent as a certified professional recognised by a relevant body.

Ohagwa said the development reinforces the institute’s mandate to regulate tax practice and underscores the importance of proper certification in the profession.

He noted that the training programme provides a structured pathway for legal practitioners to acquire specialised knowledge required for admission into the institute, especially as taxation becomes increasingly complex and multidisciplinary.

“Taxation sits at the intersection of law, economics, business and accounting, requiring more than a basic understanding of statutes,” he said.

The CITN president urged the 103 lawyers participating in the programme to take advantage of the training to expand their expertise and adapt to Nigeria’s evolving fiscal landscape.

He added that broadening professional capacity in taxation reflects foresight and is critical to national development.

Earlier, Chairman of the CITN Tax Academy Committee, Titilayo Enitan-Fowokan, said the evolving tax framework has heightened the demand for professionals with expertise in both law and taxation.

Enitan-Fowokan explained that the programme is designed to equip participants with the knowledge needed to navigate the changing fiscal environment and enhance their professional competence.

She stressed that legal practitioners play a vital role in strengthening governance, accountability and compliance under the new tax regime.

The reforms referenced by the institute follow the signing of four landmark tax laws by President Bola Ahmed Tinubu in June 2025, aimed at overhauling Nigeria’s tax system and improving efficiency in revenue administration.

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Observers say the changes mark a turning point in Nigeria’s fiscal governance, with increased reliance on certified professionals expected to drive compliance and transparency.