The Federal Inland Revenue Service (FIRS) has signed a landmark cooperation agreement with France aimed at modernising Nigeria’s tax administration through digital transformation, capacity development, and improved cross-border enforcement. The agreement comes just weeks before the formal transition to the Nigeria Revenue Service, set for January 2026.
FIRS Chairman Zacch Adedeji and the French Ambassador to Nigeria, Marc Fonbaustier, signed the memorandum of understanding on behalf of both countries. The disclosure was made in a statement issued by Adedeji’s Special Adviser on Media, Dare Adekanmbi, on Wednesday.
The agreement, signed at the French Embassy in Abuja, establishes a formal working partnership between FIRS and France’s tax authority, Direction Générale des Finances Publiques, which is one of Europe’s most technologically advanced revenue agencies. Adedeji stated that the partnership symbolises a shared ambition to build “stronger, more resilient and forward-looking” tax systems during a time when global public finance is being reshaped by technology, artificial intelligence, and cross-border digital commerce.
He highlighted digital transformation as a central pillar of the pact, noting that Nigeria aims to leverage France’s experience in automated compliance systems, data-driven audits, and taxpayer service platforms. According to him, France stands to benefit from Nigeria’s rapid digital expansion, its youthful and tech-savvy population, and the innovative solutions emerging from Africa’s largest market. “This two-way exchange is essential as both countries adapt to emerging challenges such as artificial intelligence deployment, cybersecurity, and cross-border taxation,” Adedeji explained.
He added that FIRS will deepen engagements with other global partners as the agency prepares for its evolution into the Nigeria Revenue Service under the new Fiscal Responsibility and Revenue Administration reforms. Adedeji also highlighted workforce development as another strategic area of collaboration, stating that Nigeria hopes to adopt France’s structured human capital systems, professional standards, and continuous learning culture.
“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,” he said. “Together, we can develop models that strengthen institutional culture, build global competencies, and prepare our respective institutions for the future of public finance administration.”
The MoU also encompasses cooperation on international taxation, exchange of information, transfer pricing, and tackling Base Erosion and Profit Shifting (BEPS), which is a growing concern for governments as businesses increasingly operate across borders. “As economic activities become increasingly borderless, the ability of both our institutions to collaborate, share intelligence, and harmonise approaches will be crucial,” Adedeji noted.
In the past decade, Nigeria has struggled with low tax-to-GDP ratios, averaging between 6 to 10 per cent, which is significantly below the African average of 15 per cent. The Federal Government is relying on improved digital systems, unified tax administration, and stronger international cooperation to raise revenue without imposing new taxes. The Tax Act reforms aim to expand the tax base, simplify compliance, improve transparency, and align Nigeria’s tax laws with global standards, particularly given the rise of the digital economy, cross-border business, and modern financial instruments.
France is among the global leaders in digital tax reforms, having implemented advanced e-filing systems, algorithm-driven compliance tools, and real-time data analytics in its tax administration. Adedeji concluded that the pact will serve as one of the cornerstones of Nigeria’s transition into a more transparent, technology-driven revenue service capable of keeping pace with global shifts in taxation. “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,” he stated.
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