The controversy surrounding the implementation of Nigeria’s new tax laws escalated on Wednesday as the National Association of Nigerian Students (NANS) announced plans for a nationwide protest, warning that the reforms lack legitimacy amid unresolved disputes over their authenticity.
NANS said it has commenced mobilisation of students across the country to resist the implementation of the Tax Reform Laws, which took effect on January 1, 2026, declaring January 14, 2026, a National Day of Action.
In a statement, NANS President, Olushola Oladoja, criticised the Federal Government’s decision to proceed with implementation despite lingering allegations that the gazetted versions of the laws differ from those passed by the National Assembly.
He described the move as “unfortunate” and “a dangerous precedent,” arguing that it undermines democratic values and participatory governance.
“The decision to implement the Tax Reform Laws from January 1, when numerous issues in the gazetted law remain unresolved, reflects hegemony, high-handedness and a blatant disregard for Nigerians,” Oladoja said.
He called on all NANS structures — campus chapters, state joints, zonal coordinators and the national secretariat — to begin immediate mobilisation for a peaceful mass protest and march to the Presidential Villa in Abuja. According to him, the protest will converge at Unity Fountain, Abuja, with further details to be announced later.
“Our demands are clear and non-negotiable: the immediate suspension of the implementation of the otherwise beautiful but deeply controversial Tax Reform Law,” he added.
President Bola Ahmed Tinubu, however, had on Tuesday insisted that the reforms would proceed as scheduled, stating that “no substantial issue has been established that warrants a disruption of the reform process,” despite calls by several stakeholders for a suspension.
The tax reforms have generated intense debate following allegations that the gazetted copies contain provisions not approved by lawmakers. The Nigerian Bar Association (NBA), the Nigeria Labour Congress (NLC), and the minority caucus of the House of Representatives are among groups that have raised concerns.
A member of the House of Representatives, Abdussamad Dasuki, had earlier alleged discrepancies between the versions passed by the legislature and those gazetted.
Adding to the pressure, human rights lawyer, Femi Falana (SAN), warned that the new tax laws could face legal challenges if the controversies surrounding their legitimacy are not resolved.
Speaking to journalists in Ilawe-Ekiti, Ekiti State, Falana said the government ought to have used the final days of 2025 to address public concerns and produce “clean copies” of the laws before commencement.
“There are questions about the authentic tax laws — so which laws are we talking about? Until we have clean copies, you cannot talk of commencement,” he said, adding that allegations of inserted provisions amounted to forgery, for which the National Assembly must take responsibility.
Falana also criticised the lack of transparency, describing it as unacceptable that bills passed and signed into law were not readily accessible on the National Assembly’s website.
He further threatened legal action over what he described as discriminatory provisions that allegedly exempt wealthy companies, particularly those operating in Free Trade Zones (FTZs), from taxes and duties.
“Progressive taxation requires the rich to pay more, not less,” Falana said, describing such exemptions as unconstitutional, unjust and illegal.
Meanwhile, a group known as House to the Rescue intensified the controversy by offering a N3 million public reward to any serving member of the National Assembly who can produce a verifiable and authentic copy of the tax law being enforced.
In a joint statement signed by Hon. Jika Adamu, Hon. Bassey Ewah and Hon. Nko Nkole, the group said any attempt to enforce the law without producing an authentic version was “illegal, oppressive and morally indefensible.”
They accused the government of “ruling by announcement, not legislation; by coercion, not consent; and by fear, not legality,” insisting that Nigerians were being misled.
“A tax law that cannot be publicly produced, independently verified and legally cited does not exist, no matter how aggressively it is marketed,” the group said, warning that taxation without legitimacy amounted to “economic violence.”
Despite the growing backlash, an FCT High Court has declined to halt the implementation of the new tax regime.
In a ruling dated December 30, 2025, Justice Kawu Bello dismissed an ex parte application filed by the Incorporated Trustees of African Initiative for Abuse of Public Trust, which sought to restrain the Federal Government from implementing the tax laws pending the determination of a substantive suit.
The judge held that the court lacked the power to stop the implementation of a law already signed and gazetted without concrete evidence of wrongdoing, noting that any offending sections could only be set aside through due judicial process.
He ruled that the Nigeria Tax Act 2025 and other related laws would remain in force from January 1, 2026, pending the hearing of the substantive suit, which has been fixed for January 9, 2026.
