Under the old tax administration structure as prescribed by the Companies Income Tax Act, Vol. IV, Cap. 60, Laws of the Federation of Nigeria 1990, the Federal Inland Revenue Service (FIRS) was the operating arm of the Federal Board of Inland Revenue (FBIR).
However, Federal Inland Revenue Service (Establishment) Act No. 13 of 2007 formally established the Federal Inland Revenue Service to control and administer the different taxes and laws specified in the First Schedule or other laws made from time to time by the National Assembly or other regulations made thereunder by the Government of the Federation and to account for all taxes collected. The same Act also established the Federal Inland Revenue Service Board to have overall supervision of the Service. This Board replaced the Federal Board of Inland Revenue.
Further information can be found in The FIRS (Establishment) Act. Please click the link below to download.