The Federal Government has introduced a new legal provision that makes it a criminal offence to leak or attempt to leak confidential documents, internal communications, or institutional data belonging to the FIRS.
Under the recently enacted tax legislation, offenders risk a fine of up to ₦5 million, a prison sentence of up to three years, or both, if convicted.
The law, outlined in Part VI (Miscellaneous Provisions) of the Act, classifies all internal NRS records as confidential, restricting their use to tax-related purposes and legal proceedings.
The measure is part of broader government efforts to stop the recurring leakage of sensitive public documents, which authorities say threatens national security and undermines institutional integrity.
The Act states that, except when authorised by the NRS Executive Chairman or management, ordered by a court, or required for enforcing tax laws in Nigeria or under an international tax treaty, no person is permitted to disclose such information.
All officials involved in tax administration are required to treat taxpayers’ financial, business, and personal data as strictly confidential.
The legislation also bars NRS employees from being compelled to produce such documents in unrelated legal proceedings, while allowing for the exchange of tax information with foreign governments that have valid treaties with Nigeria.
In addition to confidentiality measures, the law limits the timeframe for filing lawsuits against the NRS or its personnel to three months from the date of an incident, or six months if the matter involves ongoing harm.
The Public Officers Protection Act will also shield tax officials from legal action for acts carried out in the course of their duties, except where those acts fall outside lawful authority.
While analysts see the move as part of a larger crackdown on leaks and data breaches that have hindered past reforms, critics warn it could discourage whistleblowing and reduce transparency if not paired with accountability safeguards.
The new provision follows an earlier warning from the Secretary to the Government of the Federation, George Akume, who last year cautioned that leaking official documents without authorisation is a felony.
Section 97 (2) of Nigeria’s Criminal Code also prescribes up to one year in prison for public servants who unlawfully copy or remove their employer’s documents.