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By John Ogunsemore
The National Association of Nigerian Students (NANS) has called for the immediate suspension of the implementation of the new Tax Reform Law, scheduled to take effect on January 1, 2026, citing inadequate public enlightenment and allegations of alterations to the gazetted version of the legislation.
In a statement signed by National President Comrade Olushola Oladoja, NANS expressed “deep concern” over the planned rollout of the reforms, which consist of four acts signed into law by President Bola Tinubu in June 2025: the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and Nigeria Revenue Service (Establishment) Act, 2025.
While acknowledging “the importance of tax reforms in strengthening national revenue and economic stability,” NANS described the current implementation approach as “fundamentally flawed, poorly communicated, and constitutionally questionable, creating the likelihood to deepen resentment and distrust between citizens and government authorities.”
The student body highlighted what it called a “glaring failure” in public education efforts by the Federal Inland Revenue Service (FIRS).
“It is a shame that the Federal Inland Revenue Service (FIRS) has failed woefully in its responsibility to design and execute an effective, inclusive, and nationwide public enlightenment process,” the statement read.
NANS criticized the FIRS for relying on “social media influencers as ambassadors,” calling this “very linear, reductionist, isolationary, exclusionary, and elitist because it assumes and generalizes that all Nigerians reside on social media platforms.”
The approach, it added, is “completely disconnected from the realities of the average Nigerian household who do not access or possess sufficient knowledge and capacity to navigate the social media space.”
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The statement further accused the government of neglecting “structured, grassroots-based organizations such as the National Association of Nigerian Students (NANS) and the National Youth Council of Nigeria (NYCN)” in sensitization efforts, despite their extensive reach.
Additionally, NANS raised alarms over reports that the gazetted tax law differs from the version passed by the National Assembly. “This development, if true, depicts the establishment of mechanisms to enable corruption through the new tax law even before it is implemented,” the statement said. “A law whose authenticity is now under investigation cannot, in good conscience, be implemented.”
The House of Representatives has confirmed an ongoing review and investigation into these allegations, with leadership directing the re-gazetting of the acts for clarity.
Similar calls for suspension have come from the minority caucus in the House, former Vice President Atiku Abubakar, the Nigerian Bar Association, and other stakeholders amid widespread public backlash.
NANS demanded a postponement until comprehensive public enlightenment campaigns are conducted and the National Assembly concludes its probe with public disclosure of findings. It warned that failure to act by January 14, 2026, would prompt “coordinated nationwide protests.”
The reforms, aimed at streamlining taxation and boosting revenue, have faced broader criticism, including from northern lawmakers over revenue-sharing formulas and labor groups over lack of consultation.
The government has insisted on the January 1 rollout for key provisions, describing the changes as providing relief to most Nigerians.
