Nigeria Introduces N5m Fine And Jail Term For Leaking Revenue Service Documents.
The Federal Government of Nigeria has introduced stringent measures to curb the unauthorised disclosure of sensitive documents belonging to the Federal Inland Revenue Service (FIRS), soon to be renamed the Nigeria Revenue Service (NRS) from January 2026. Under new tax legislation, individuals found guilty of leaking or attempting to leak internal documents, communications, or institutional data face a fine of up to N5 million, a prison sentence of up to three years, or both, as part of a broader effort to safeguard national security and institutional integrity.
The legislation, detailed in Part VI (Miscellaneous Provisions) of the new tax act, classifies all internal NRS records as confidential, restricting their use to tax-related purposes and legal proceedings. Disclosure is permitted only under specific conditions: when authorised by the NRS Executive Chairman or management, ordered by a court, or required for enforcing tax laws in Nigeria or under international tax treaties. This move addresses the persistent issue of sensitive public document leaks, which officials argue pose a threat to national security and undermine trust in state institutions.
The law mandates that all individuals involved in tax administration, including NRS employees, treat taxpayers’ financial, business, and personal data as strictly confidential. Employees cannot be compelled to produce such documents in unrelated legal proceedings, further reinforcing the secrecy of Nigeria’s tax system. However, the legislation allows for the exchange of tax information with foreign governments under valid treaties, ensuring compliance with international obligations.
To protect NRS personnel, the act limits legal action against the service or its employees to within three months of an incident, or six months for ongoing harm, invoking the Public Officers Protection Act to shield officials acting within their lawful duties. This provision aims to insulate tax administration from frivolous lawsuits while maintaining accountability.
Critics have raised concerns that the law could discourage whistleblowing and reduce transparency if not balanced with robust safeguards. Tax analysts, however, view the measures as part of a wider push to modernise Nigeria’s tax system through digitalisation and data-driven enforcement. The government’s stance aligns with prior warnings, including a statement from the Secretary to the Government of the Federation, George Akume, who last year declared unauthorised document leaks a felony under Section 97(2) of Nigeria’s Criminal Code, carrying a one-year prison term.
As Nigeria prepares to transition to the NRS in 2026, these measures signal a firm commitment to protecting sensitive information. Stakeholders are urged to adhere to the new regulations, with officials emphasising that compliance will strengthen the integrity of the nation’s tax system while deterring breaches that could compromise public trust.
