Subcommittees

The Committee’s work is delivered through six subcommittees organised under three pillars: Steering, Fiscal Governance, and Revenue Transformation.

Subcommittees

Subcommittees and Terms of Reference

SN	Subcommittee	Terms of Reference
A. Steering Subcommittee
1	Steering Subcommittee	Provide overall direction for the Committee and report to the President. Set guiding principles and governance arrangements. Review and approve the work of the other subcommittees. Ensure an effective handshake between subcommittees. Manage press briefings and key stakeholder engagement (NASS, NEC, NGF). Facilitate implementation of approved reform measures.
B. Fiscal Governance Subcommittees
2	Fiscal Management	Review and propose changes to the Fiscal Responsibility Act. Develop a Fiscal Risk Framework with targets (debt service to revenue; recurrent to capital ratios). Sustainable policy design and ongoing reviews. Optimal fiscal approach to SDGs, energy transition and multidimensional poverty reduction. Enhanced budgeting at federal and sub-national level. Measures for full tax compliance by MDAs.
3	Fiscal Competitiveness & Economic Growth	Reforms in ports and customs. Fiscal and tax measures to make Nigeria a competitive destination — a hub for tech, R&D, HQ/shared services and remote work. Domestication of ECOWAS and AfCFTA. Entrepreneurship and NMSME promotion. Office of Tax Ombudsman framework. Measures to counter tax multiplicity; alternative funding models for MDAs.
C. Revenue Transformation Subcommittees
4	Tax Policy Review	Review and update the 2017 National Tax Policy. Recommend action plans on international tax developments (Two-Pillar Solution; illicit financial flows). Sustainable framework to protect the poor and vulnerable. Policy for taxation of the informal sector and NMSMEs, including measures to tackle informal taxation by non-state actors.
5	Tax Law Reform	Review and redraft the major tax laws — CITA, PITA, CGTA, VATA, SDA and others. Prepare draft Executive Orders and Regulations for reforms that do not require legislative changes. Recommend constitutional amendments to strengthen fiscal federalism. Facilitate translation of the major tax laws into Nigeria’s main local languages.
6	Revenue Administration	Harmonise revenue agencies and collection functions. Use of data for tax intelligence and economic planning. Capacity building and professionalism. Modernisation and automation; response to the digital economy. Improve collection efficiency; target 1% cost of collection within 4 years. Curb corruption; build taxpayer trust and voluntary compliance.

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