The Executive Chairman of the Nigerian Revenue Service (NRS), Zacch Adedeji, has declared that Nigeria’s newly enacted tax laws cannot succeed without a sweeping digital transformation of the nation’s tax administration system.
Delivering the maiden convocation lecture of the Federal Polytechnic, Ayede, in Ogo-Oluwa Local Government Area of Oyo State on Wednesday, Adedeji said the reforms represent far more than routine legal amendments. According to a statement issued by his Technical Assistant on Print Media, Sikiru Akinola, the NRS boss described the new legislation as the most far-reaching fiscal overhaul in five decades.
In his lecture titled, “The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development,” Adedeji argued that the reforms signal a structural shift in how taxation will operate in Nigeria.
“Nigeria has recently enacted a new set of tax laws, representing the most significant restructuring of our nation’s fiscal legislation in 50 years. While public conversation often frames these changes as legal reforms, and that is true, it is also an incomplete picture,” he said.
“These laws are not merely changing rates, definitions, or administrative powers. They are quietly redefining how authority operates within the tax system. This is a complete structural overhaul, signaling the end of tax collection as a manual task and the beginning of tax intelligence.”
He stressed that embedded within the new framework is an assumption that Nigeria must move fully into a digital tax ecosystem.
“If you read the new laws carefully, you will notice a subtle but profound assumption woven throughout their fabric. They presuppose the existence of reliable taxpayer identification, integrated data across institutions, traceable transactions, automated processes, and scalable enforcement.
“In other words, these laws are built for a digital environment. They cannot function properly in a manual, fragmented, paper-based system. The implication is clear: without technology, the laws remain aspirational. With technology, they become operational.”
Adedeji identified infrastructure gaps, limited technical skills, public mistrust, and resistance to change as some of the most pressing obstacles facing tax administration.
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However, he maintained that a digitally driven system would gradually address these weaknesses.
“Historically, tax administration relied heavily on human discretion over who is registered, who is assessed, who is audited, and who is penalized,” he noted. “While discretion is not inherently evil, excessive discretion creates inconsistency, which in turn breeds mistrust and drives non-compliance.”
According to him, technology reduces arbitrariness, improves transparency and strengthens credibility.
He further explained that one of the most compelling advantages of a technology-enabled tax regime is its ability to widen the tax net without raising rates.
“One of the most important prospects of a technology-driven tax administration is the ability to expand the tax base without increasing tax rates. This matters deeply in a society where citizens already feel overburdened.
“By improving visibility and bringing previously unseen economic activity into view, technology levels the playing field. When compliance broadens, the pressure on the existing base reduces, fairness improves, and legitimacy grows. This is how modern tax systems grow revenue sustainably.”
The event also drew commendations from top dignitaries. Speaker of the House of Representatives, Tajudeen Abbas, represented by Senator AbdulFatai Buhari of Oyo North, urged graduating students to pursue lifelong learning and serve as worthy ambassadors of the institution. He also praised Adedeji for spearheading reforms in the nation’s tax administration.
Chairman of the institution’s governing council, Yakubu Datti, lauded the NRS boss for re-engineering Nigeria’s tax architecture, while Rector Dr. Taofeek Adekunle Abdul-Hameed encouraged graduates to draw inspiration from Adedeji’s journey, noting that he began his academic path in a polytechnic.

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