The Nigeria Revenue Service (NRS) Act has introduced new penalties for the unauthorised disclosure of confidential information and documents by staff members.
The NRS Act is among the four bills recently signed into by President Bola Tinubu.
The others are the Nigeria tax (fair taxation) law, the Nigeria tax administration law, and the joint revenue board (establishment) law.
The regulations are expected to take effect from January 1, 2026.
In Part VI (miscellaneous provisions) of the NRS Act, the law states that all internal records including institutional information, memoranda, and communications are classified as confidential.
“Without prejudice to the provisions of any other Act concerning data privacy or data protection, institutional information or communication, all internal information, communications, documents or memoranda of the Service are confidential,” the law reads.
“Except as otherwise provided under this Act, any other law or any enabling agreement or arrangement or as otherwise authorised by the Executive Chairman or management of the Service, any person who discloses or attempts to disclose institutional information, communication, document or memorandum of the Service is liable on conviction to a fine not exceeding N5,000,000 or imprisonment for a term not exceeding three years or both.”
The provision also applies to all officials and individuals involved in the administration of the Act.
The NRS said business records, tax returns, notices, assessments, and any documents relating to a person’s assets, liabilities, or profits should be “treated as secret”.
According to the law, exceptions to the confidentiality rule include disclosures authorised by the service, by court order, or when required for the enforcement of tax laws in Nigeria.
On February 20, 2024, the federal government warned civil servants in ministries, departments, and agencies (MDAs) against leaking sensitive documents to the public.
