NRS document leaks to attract N5m fine, jail term – FG

The Federal Government has tightened its grip on the confidentiality of tax-related information by approving a clause in the new tax act that criminalises the unauthorised disclosure of internal documents, communication, and institutional data belonging to the Federal Inland Revenue Service, to be rechristened Nigeria Revenue Service by January 2026.
According to provisions of the newly introduced tax legislation, any person who leaks, attempts to leak, or discloses internal documents or communication of the Service faces a fine of up to N5m or three years in prison or both, upon conviction.
The law, contained in Part VI (Miscellaneous Provisions) of the Act, designates all internal documents, communications, memos, and institutional information of the FIRS as confidential. It restricts their use strictly to tax-related purposes and legal proceedings.
The latest development comes amid heightened efforts by the government to curb the persistent leakage of sensitive public documents, which officials say poses a threat to national security and undermines the integrity of state institutions.
The document read, “Without prejudice to the provisions of any other Act concerning data privacy or Information and data protection, institutional information or communication, all internal documents to be information, communications, documents, or memoranda of the Service are confidential.
“Except as otherwise provided under this Act, any other law or any enabling agreement or arrangement, or as otherwise authorised by the Executive Chairman or management of the Service, any person who discloses or attempts to disclose institutional information, communication, document or memorandum of the Service is liable on conviction to a fine not exceeding N5,000,000 or imprisonment for a term not exceeding three years or both,” the Act states.
Furthermore, the Act mandates that every person acting in an official capacity or involved in the administration of the tax system must treat documents related to a taxpayer’s business, assets, liabilities, profits, or income as strictly confidential.