The National Association of Nigerian Students (NANS) has raised constitutional and procedural concerns over the newly introduced Tax Reform Law, calling on the Federal Government to suspend its planned implementation scheduled for January 1, 2026.
The student body said the call became necessary following what it described as inadequate public sensitisation and allegations that the version of the law gazetted differs from the one passed by the National Assembly.
In a statement issued on Monday and signed by its National President, Olushola Oladoja, NANS said the concerns surrounding the law had created uncertainty among citizens already facing economic pressures.
“Nigerians are grossly poorly informed and insufficiently enlightened about the content, scope, breadth, impacts, and long-term implications of the new tax reform law,” the association said.
While acknowledging the importance of tax reforms to national development, NANS argued that the process leading to the proposed implementation lacked transparency and public engagement. It described the implementation framework as “fundamentally flawed, poorly communicated, and constitutionally questionable.”
The association criticised the Federal Inland Revenue Service for what it described as a failure to carry out broad-based public enlightenment on the law. According to NANS, reliance on social media platforms and influencers for sensitisation excluded large sections of the population.
“It is a shame that the Federal Inland Revenue Service has failed woefully in its responsibility to design and execute an effective, inclusive, and nationwide public enlightenment process,” the statement said.
It added that such an approach was “very linear, reductionist, exclusionary, and elitist because it assumes that all Nigerians reside on social media platforms.”
NANS further expressed concern over reports from the House of Representatives suggesting that the gazetted version of the tax law may not fully reflect what lawmakers passed. The association said this raised questions about legislative integrity and due process.
“This development, if true, raises serious constitutional and legislative integrity concerns,” it said, adding that “a law whose authenticity is under investigation cannot, in good conscience, be implemented.”
The association noted that the National Assembly had reportedly constituted a committee to investigate the alleged discrepancies, insisting that implementation should be suspended until the review process is concluded.
Describing the planned January commencement as “untenable, reckless, and unacceptable,” NANS warned that it would mobilise students nationwide if its demands were ignored.
“Failure of the relevant authorities to heed this call within fourteen days will leave NANS with no option but to commence coordinated nationwide protests,” the statement added.
The group, however, maintained that it supports reforms that are fair and people-centred but opposed policies imposed “without trust, clarity, or due process.”
The call by NANS comes despite assurances by the Federal Government that the tax reforms will take effect as scheduled. Following a meeting with President Bola Tinubu on December 26, 2025, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said implementation of the Nigeria Tax Act and the Nigeria Tax Administration Act would begin on January 1, 2026, describing the measures as “pro-people” and intended to ease the tax burden on vulnerable Nigerians.
