The Federal Government is facing a significant call to pause the implementation of Nigeria's newly enacted tax reform laws, which officially commenced on 1 January 2026. The civil society organisation, Enough is Enough (EiE) Nigeria, has formally requested the halt until critical issues surrounding governance, transparency, and public trust are adequately addressed.
Why the Call for a Pause?
EiE Nigeria has placed its documented concerns and governance conditions in the public domain, emphasising the need for transparency, accountability, and democratic oversight. This move follows widespread public debate and controversy surrounding the new tax framework. The organisation argues that tax reform is not merely a technical exercise but a social contract between the state and its citizens.
Public trust in Nigeria's tax system remains fragile, a situation worsened by several factors. These include a widespread misunderstanding of the new laws' content, heightened misinformation in public discourse, and a controversial memorandum of understanding between the FIRS and the French Government that has raised data privacy concerns.
Further complicating matters are allegations from a serving member of the House of Representatives that the officially gazetted versions of the tax laws differ from those passed by the National Assembly in June 2025. The four laws in question are:
- The Nigerian Tax Act
- The Nigerian Tax Administration Act
- The Nigerian Revenue Service (Establishment) Act
- The Joint Revenue Board (Establishment) Act
Risks of Proceeding Without Public Trust
EiE warns that implementing the reforms without resolving these foundational issues poses severe risks. Ufuoma Nnamdi-Udeh, Deputy Executive Director, Programmes at EiE Nigeria, stated, "Tax reform cannot succeed on speed and enforcement alone." She emphasised that without transparency and public understanding, the reforms risk failure from the start by eroding the trust that voluntary compliance depends on.
The potential consequences of ignoring these concerns include:
- Delegitimising the reforms at their inception.
- Weakening voluntary compliance among citizens.
- Increasing public resistance and potential litigation.
- Further eroding confidence in public institutions.
Preconditions for Successful Implementation
To build a durable foundation for the new tax laws, EiE Nigeria has outlined specific governance safeguards as preconditions for implementation:
Firstly, the exact versions of the tax bills passed by the National Assembly and assented to by the President must be made publicly available. Any discrepancies between these and the gazetted Acts must be fully disclosed and lawfully corrected.
Secondly, an independent investigation should be conducted to establish responsibility for any unlawful alterations to the laws after legislative passage, with safeguards implemented to prevent a recurrence.
Thirdly, the MoU between FIRS and the French Government should be proactively disclosed to the public, aligning with transparency and data protection best practices.
Finally, and crucially, EiE stressed that a minimum six-month nationwide civic education campaign should precede enforcement. This campaign must explain the reforms in plain language, clarify implications for different taxpayer categories, and outline the intended development outcomes.
"These actions are not obstacles to reform; they are enablers of durable reform," the organisation stated. EiE Nigeria reaffirmed its commitment to strengthening Nigeria's fiscal social contract by empowering citizens to understand and engage with governance processes. It urged the government and tax authorities to prioritise governance integrity and citizen confidence over mere speed or optics for long-term compliance and success.
