The Federal Inland Revenue Service has entered a landmark cooperation agreement with France to modernise Nigeria’s tax administration through digital transformation, capacity development and stronger cross-border enforcement. The pact was announced weeks ahead of the agency’s formal transition into the Nigeria Revenue Service in January 2026.
FIRS Chairman Zacch Adedeji and the French Ambassador to Nigeria, Marc Fonbaustier, signed the memorandum of understanding at the French Embassy in Abuja. The disclosure was made in a statement issued on Wednesday by Adedeji’s Special Adviser on Media, Dare Adekanmbi. The agreement brings FIRS into a formal working partnership with France’s tax authority, Direction Générale des Finances Publiques, regarded as one of Europe’s most technologically advanced revenue institutions.
Adedeji said the partnership reflects a shared ambition to build, in his words, “stronger, more resilient and forward-looking” tax systems at a time when global public finance is being reshaped by technology, artificial intelligence and cross-border digital commerce. He identified digital transformation as one of the central pillars of the pact, explaining that Nigeria aims to tap into France’s expertise in automated compliance systems, data-driven audits and advanced taxpayer service platforms.
According to him, France also stands to gain from Nigeria’s rapid digital expansion, youthful population and emerging homegrown innovations in Africa’s largest market. He said, “This two-way exchange is essential as both countries adapt to emerging challenges such as artificial intelligence deployment, cybersecurity and cross-border taxation.” Adedeji added that FIRS will continue strengthening engagement with other global partners as the agency prepares for its evolution into the NRS under the new Fiscal Responsibility and Revenue Administration reforms.
He highlighted workforce development as another major point of collaboration. Nigeria, he noted, hopes to learn from France’s structured human capital systems, professional standards and strong culture of continuous learning. At the same time, he said Nigeria’s experience managing a young, diverse and fast-paced workforce would give DGFiP fresh insights into building modern tax and public finance institutions.
“Another important aspect is workforce development. While we look forward to learning from France’s well-structured human capital systems, particularly in professional standards, continuous learning, and organisational discipline, we also believe that our experience in managing a young, dynamic and diverse workforce will offer valuable insights to DGFIP. Together, we can develop models that strengthen institutional culture, build global competencies, and prepare our respective institutions for the future of public finance administration,” he said.
The MoU further covers cooperation on international taxation, exchange of information, transfer pricing and Base Erosion and Profit Shifting, a growing global concern as businesses increasingly operate without borders. Adedeji noted, “As economic activities become increasingly borderless, the ability of both our institutions to collaborate, share intelligence and harmonise approaches will be crucial.”
Nigeria has faced persistent challenges with low tax-to-GDP ratios, averaging between 6 and 10 per cent in the last decade, far below the African average of 15 per cent. The Federal Government is relying on enhanced digital systems, unified tax administration and stronger international partnerships to boost revenue without creating new taxes.
The ongoing Tax Act reforms aim to expand the tax base, simplify compliance, improve transparency and align Nigeria’s tax policies with global standards. These reforms have grown in importance due to the rise of the digital economy, increased cross-border business activities and emerging modern financial instruments.
France is widely recognised as a global leader in digital tax administration, having implemented advanced e-filing platforms, algorithm-driven compliance tools and real-time data analytics across its revenue systems. Adedeji said the pact will become one of the foundations of Nigeria’s transition into a more transparent and technology-driven revenue service capable of keeping pace with global taxation trends.
He added, “As Nigeria moves into the era of the Nigerian Revenue Service, we see this partnership as a foundation for building a modern, trusted, innovative and globally connected revenue administration,” the statement concluded.
