The Chartered Institute of Taxation of Nigeria has said the enactment of the new tax reform laws has significantly raised the importance of certified tax professionals in the country’s fiscal system.
The president of the Institute, Innocent Ohagwa, stated this at the opening of the March edition of the 2026 Legal Practitioners’ Conversion Training Programme held virtually on Tuesday.
Represented by a council member, Funsho Abidakun, the CITN President noted that only accredited professionals can act on behalf of taxpayers, citing provisions of the Nigeria Tax Administration Act.
“The enactment of the new tax reform laws in June 2025 has strategically and ethically elevated the role of tax professionals. The new legal framework has redefined who can represent taxpayers.
“Section 33(1) provides that a taxpayer may either represent itself or be represented by a tax agent accredited by the relevant tax authority.
“Furthermore, Section 147 defines a tax agent as any person acknowledged and duly certified by a professional body in Nigeria to represent the taxable person,” he stated.
He said the development directly reinforces the institute’s mandate to regulate tax practice in Nigeria and underscores the need for proper certification.
“It is within this context that this conversion training programme becomes very imperative. It provides a structured pathway for legal practitioners to acquire the specialised knowledge required for admission into the institute,” Ohagwa added.
The CITN President explained that taxation has become increasingly complex and multidisciplinary, requiring more than just legal knowledge.
He said, “Taxation, by its very nature, is multidisciplinary and evolving, sitting at the intersection of law, economics, business and accounting.
“Becoming an effective tax professional requires more than a grasp of statutes; it demands the ability to interpret those statutes within the context of finance and business realities,” he added.
Ohagwa said participants would be exposed to key aspects of the newly enacted tax laws and other specialised areas.
He urged the 103 lawyers undergoing the training to take full advantage of the training and continue building their professional capacity beyond the programme.
The CITN president also encouraged legal practitioners to broaden their expertise in response to Nigeria’s evolving fiscal landscape.
“Your decision to broaden your professional horizon into taxation reflects foresight and a clear understanding that taxation today is critical to our fiscal and national development,” he said.
Earlier, the Chairman of the CITN Tax Academy Committee, Titilayo Enitan-Fowokan, said Nigeria’s evolving tax framework underscores the growing importance of professionals with expertise in both law and taxation.
Fowokan noted that recent reforms in the tax system have made such cross-disciplinary knowledge increasingly critical.
“Your presence here reflects your foresight and your appreciation of the growing importance of the intersection between law and taxation in today’s dynamic economic environment,” she said.
She explained that the programme was designed to equip legal practitioners with the knowledge required to navigate Nigeria’s changing fiscal landscape.
“This programme provides a valuable pathway to deeper competence, enhanced professional capacity, and formal recognition within Nigeria’s evolving tax landscape,” Fowokan stated.
The CITN official stressed that legal practitioners have a key role to play in strengthening governance and compliance, particularly under the new tax regime.
“Legal practitioners play a critical role as custodians of justice, accountability, and regulatory compliance. By expanding your expertise to include taxation, you position yourselves as even more strategic contributors to national development and fiscal governance,” she said.
Fowokan added that the training would be facilitated by experienced professionals to ensure both practical and theoretical relevance.
She also urged participants to actively engage throughout the programme and uphold the institute’s core values in their professional journey.
The PUNCH reports that on 26 June 2025, President Bola Tinubu signed four landmark tax reform bills into law to overhaul Nigeria’s old tax system.
The reforms include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act.
