The National Association of Nigerian Students (NANS) has called for the immediate suspension of the newly introduced Tax Reform Law, challenging its planned implementation from January 1, 2026. The student body has raised serious constitutional and procedural objections, warning of coordinated nationwide protests if the Federal Government fails to heed its call within fourteen days.
Constitutional Concerns and Lack of Transparency
In a statement issued on Monday, December 29, 2025, and signed by its National President, Olushola Oladoja, NANS highlighted fundamental flaws in the process. The association stated that the implementation framework is "fundamentally flawed, poorly communicated, and constitutionally questionable." It criticised the Federal Inland Revenue Service (FIRS) for a catastrophic failure in public enlightenment, arguing that reliance on social media and influencers excluded vast segments of the Nigerian population.
"It is a shame that the FIRS has failed woefully in its responsibility," the statement read, describing the approach as "linear, reductionist, exclusionary, and elitist." NANS insists that Nigerians remain grossly uninformed about the law's content, scope, and long-term implications, creating unacceptable uncertainty amidst existing economic pressures.
Alleged Discrepancy in Gazetted Law
A major point of contention raised by NANS involves reports from the House of Representatives suggesting that the version of the tax law officially gazetted may not accurately reflect what was passed by the National Assembly. The association views this as a grave issue of legislative integrity and due process.
"This development, if true, raises serious constitutional and legislative integrity concerns," NANS declared. "A law whose authenticity is under investigation cannot, in good conscience, be implemented." The student body noted that the National Assembly has reportedly formed a committee to investigate these alleged discrepancies and insists that the rollout must be paused until this review is conclusively completed.
Ultimatum and Contradictory Government Assurance
Describing the planned January commencement as "untenable, reckless, and unacceptable," NANS issued a firm ultimatum to the authorities. "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 warned.
This strong opposition from the student body comes despite recent assurances from the Federal Government. 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, confirmed that the Nigeria Tax Act and the Nigeria Tax Administration Act would take effect as scheduled on January 1, 2026. Oyedele described the reforms as "pro-people" and designed to ease the tax burden on vulnerable Nigerians.
NANS, however, maintains that while it supports fair and people-centred reforms, it vehemently opposes any policy imposed "without trust, clarity, or due process." The stage is now set for a potential clash between student activism and government policy as the January deadline approaches.
