ACCESS TO JUSTICE UNDER THE NIGERIA TAX REGIME: SECTIONS 35 AND 38 OF THE NIGERIA REVENUE SERVICE (ESTABLISHMENT) ACT OF 2025 REVISITED

Abstract

One of the four Tax Acts enacted in 2025 is the Nigeria Revenue Service (Establishment) Act. The Nigeria Revenue Service (Establishment) Act, 2025 has an interesting innovation regarding the protection of revenue officers by way of statutory limitation of suit, and indemnity. The issue that this paper seeks to address is the increasing disjunction between public demands for accountability of officials and lawmakers’ insulation of Service officers from liability under the law. The purpose of this study is to critically analyze Sections 35 and 38 of the Act in order to establish whether they fulfill the twin goals of administrative expediency on the one hand, and taxpayers’ access to legal relief on the other. The study takes a doctrinal legal research method approach to the issue. The study advances the thesis that although the restriction of suits and indemnities are necessary to protect officers against unfounded claims, there is a corresponding danger of shielding wrongful acts if not circumscribed. The conclusion of the paper is that such provisions are needed, but it must be complemented with strong internal accountability mechanisms and juridical safeguards. Therefore, the study recommends, among other things, the integration of better procedural rules to serve notice of suits, periodic review of limitation periods and bringing indemnity provisions in line with international practice for transparency in the public sector.