The Chartered Institute of Taxation of Nigeria (CITN), the umbrella body for all professional tax practitioners and administrators in the country, has described the enactment of the new tax reform laws as desirable for the country and for certified tax professionals in the country in terms of their growing roles in the fiscal system.
The President of the Institute, Innocent Ohagwa, made this remark during the opening session of 2026 Legal Practitioners’ Conversion Training Programme held virtually on Tuesday
Represented at the virtual forum by a member of the CITN Council, Funsho Abidakun, the President of the Institute noted that with the new legislations, only accredited professionals can act on behalf of taxpayers, citing provisions of the Nigeria Tax Administration Act.
He explained: “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.
- Advertisement -
“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”, Ohagwa stressed
According to him, the latest tax reforms directly reinforce the institute’s mandate to regulate tax practice in Nigeria and underscores the need for proper certification, adding that it is within this context that the conversion training programme becomes very imperative as 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 by its very nature, is multidisciplinary and evolving, sitting at the intersection of law, economics, business and accounting, pointing out that 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.
Ohagwa told the participants at the training that they would be exposed to key aspects of the newly enacted tax laws and other specialised areas, urging them to take full advantage of the training and continue building their professional capacity beyond the programme.
He said: “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 in her remarks, the Chairman of the CITN Tax Academy Committee, Titilayo Enitan-Fowokan, maintained that Nigeria’s evolving tax framework underscored the growing importance of professionals with expertise in both law and taxation, adding that recent reforms in the tax system have made such cross-disciplinary knowledge increasingly critical.
She expatiated: “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.
“This programme provides a valuable pathway to deeper competence, enhanced professional capacity, and formal recognition within Nigeria’s evolving tax landscape.
“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”, the tax expert added
It would be recalled that President Bola Tinubu on June 26, 2025, signed four tax reform bills passed by the National Assembly into law as part of his administration’s measures to overhaul Nigeria’s old tax system.
The enacted legislations include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act.
