Repositioning Nigeria’s Tax Administration: FIRS Rolls Out Revised Standard Operating Procedure (SOP) The Federal Inland Revenue Service (FIRS) has taken a bold step in redefining the Nigerian tax administration landscape with the formal rollout of a revised Standard Operating Procedure (SOP). This development represents a major institutional reform geared towards enhancing transparency, consistency, and service delivery in the country’s revenue ecosystem. Unveiled in Abuja as part of a broader modernization agenda, the revised SOP is poised to become a cornerstone of the Service’s renewed focus on taxpayer-centric governance, regulatory efficiency, and digital integration. Unifying Tax Administration through Process Standardization In recent years, one of the challenges identified in Nigeria’s tax administration has been the lack of uniformity across FIRS field offices. With over 300 offices nationwide, the absence of a harmonized operational guide had led to variations in procedure, creating confusion and unpredictability for taxpayers and businesses alike. Speaking on the significance of the revised SOP, Mr. Collins Omokaro, Special Adviser on Communication Strategy and Advocacy to the FIRS Executive Chairman, noted: “This is about people, experience, and impact. It’s a step toward a tax system that supports voluntary compliance and national development.” The revised SOP provides a unified procedural framework covering core areas such as: Taxpayer registration Filing and payment processing Audit and investigation procedures Enforcement protocols Dispute resolution processes By streamlining these processes, the SOP aims to eliminate ambiguity, reduce the compliance burden, and instill public confidence in the tax system. Institutionalizing Excellence and Service Orientation Beyond procedural harmonization, the SOP is also a statement of strategic intent. According to Dr. Zacch Adedeji, Executive Chairman of FIRS: “This SOP is not just a technical document—it is a declaration of who we are becoming as a service. It reflects our commitment to transparency, accountability, and excellence in serving the Nigerian people.” Under Dr. Adedeji’s leadership, FIRS has embraced a transformation agenda that focuses not only on revenue growth but also on delivering high-quality, taxpayer-focused services. The SOP reform is one of several initiatives aimed at repositioning FIRS as a proactive, digitally enabled, and service-oriented tax authority in line with international standards. Strategic Benefits and Internal Alignment The SOP provides far-reaching benefits for both internal operations and external stakeholder engagement. Some of the expected outcomes include: Operational Consistency: A standardized reference document that ensures uniform tax administration practices nationwide. Staff Training and Performance: A critical tool for onboarding, continuous training, and evaluating employee adherence to prescribed procedures. Digital Transformation Integration: A guide that aligns seamlessly with FIRS’s automation initiatives such as TaxPro-Max, enabling system-driven tax compliance and reporting. Enhanced Public Trust: Clearer processes and consistent service delivery that build stakeholder confidence and support a culture of voluntary tax compliance. Omokaro reinforced this point by stating: “With this rollout, every FIRS staff member has a clear mandate: study it, apply it, and embody it. That’s how we’ll earn the trust of Nigerians.” A Catalyst for Broader Fiscal Reforms The SOP reform could not be more timely. As Nigeria seeks to diversify its revenue base, reduce dependence on oil, and increase its tax-to-GDP ratio, modernizing the institutional infrastructure of tax administration is imperative. The revised SOP complements other fiscal reform efforts under the current administration, including the introduction of digital invoicing systems, re-engineering audit frameworks, and improving taxpayer education. Moreover, the reform aligns with global best practices, drawing parallels with initiatives adopted by the OECD and African Tax Administration Forum (ATAF), where procedural clarity and service orientation are key pillars of effective tax governance. Conclusion: Building a Sustainable Tax Culture The launch of the revised SOP by FIRS signifies more than an operational update—it is an institutional pledge to uphold excellence, promote fairness, and prioritize the Nigerian taxpayer. As the SOP is implemented across all field offices, it is expected to enhance predictability, simplify taxpayer engagement, and foster a more compliant and inclusive tax environment. In an era where domestic resource mobilization is critical for national development, this reform positions FIRS as a model tax authority not only in Nigeria but across the African continent. Olatunji Abdulrazaq CNA, ACTI, ACIArb(UK) Founder/CEO, Taxmobile.Online