FIRS and France signed an agreement on tax administration modernization

FIRS and DGFiP signed a memorandum of understanding (MoU) at the French Embassy in Abuja on December 10, 2025. 

On Nigeria’s side, the signatory was Zacch Adedeji (Chairman of FIRS), and on the French side it was Marc Fonbaustier (French Ambassador to Nigeria / DGFiP representative). 

The partnership covers multiple areas geared towards modernising Nigeria’s tax system and strengthening bilateral cooperation:

Digital transformation of tax administration implementing advanced compliance systems, taxpayer-service platforms, data-driven audits and enforcement. 

Capacity building & workforce development training, adopting global professional standards, continuous learning and institutional discipline for revenue officials. 

International cooperation on taxation — including exchange of information, cooperation on transfer pricing, and tackling issues like Base Erosion and Profit Shifting (BEPS). 

Cross-border and digital-economy tax readiness as global commerce, digital transactions and AI reshape how governments collect revenue, the partnership aims to help Nigeria adapt globally accepted standards. 

The agreement comes just weeks before Nigeria’s planned transition of FIRS into a new entity, Nigeria Revenue Service (NRS), starting January 2026. The MoU is positioned as a foundational component for that transformation. 

The move reflects a broader push by the Nigerian government to modernize tax administration, raise compliance, and improve ease-of-tax-paying for citizens and businesses without necessarily raising nominal tax rates. 

A more efficient, transparent tax system: digital compliance and enforcement may reduce leakages, corruption, and administrative bottlenecks.

Better services for taxpayers: easier filing, faster processing, clearer communication, which can improve voluntary compliance.

More revenue which could help Nigeria reduce dependence on oil revenues and better fund public services.

Implementation: adopting new digital systems and capacity-building requires time, resources, training, and institutional buy-in.

Equity and inclusion: ensuring small businesses, informal sector operators, and lower-income taxpayers are not disproportionately burdened.

Data security & privacy: as tax systems become more digital and cross-border information exchange increases, robust safeguards will be required.

In Conclusion 

This agreement marks a major step in aligning Nigeria’s tax system with global best practices especially as economies become increasingly digital and cross-border business becomes the norm. It signals Nigeria’s intent to transform tax collection into a more efficient, professional, globally-connected service under the upcoming NRS.