The National Association of Nigerian Students (NANS) has expressed deep concern about the planned implementation of the newly introduced Tax Reform Law, scheduled to take effect on 1st January 2026.

While NANS acknowledged the importance of tax reforms in strengthening national revenue and economic stability, it said the current approach for implementing the reform is fundamentally flawed, poorly communicated, and constitutionally questionable, creating the likelihood of deepening resentment and distrust between citizens and government authorities.

"First, the modalities for creating national orientation about this law are problematic as Nigerians are grossly poorly informed and insufficiently enlightened about the content, scope, breadth, impacts, and long-term implications of the new tax reform law," NANS said.

The association threatened to embark on a nationwide protest beginning in January if the implementation of the tax law is not suspended.

This was contained in a statement signed by NANS National President, Comrade Olushola Oladoja.

Oladoja further stated, "Across the country, there is palpable fear and widespread suspicion that this law, if implemented without proper understanding, will further burden citizens who are already struggling under severe economic hardship. It will weaken the viability and capability of many businesses and private Nigerians to cope with the economic shocks that will accompany this policy, particularly when poor citizen education about the law affects the planning and execution of planned financial projects in the coming year. A reform of this magnitude requires extensive public education, clarity, and trust-building mechanisms, of which none have been adequately provided.

"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. For instance, rather than adopting a people-centered communication strategy to sensitise the masses about the new tax law, the FIRS handpicked some social media influencers as ambassadors. This approach is indeed very linear, reductionist, isolationary, exclusionary, and elitist because it assumes and generalises that all Nigerians reside on social media platforms. This sensitization method is also 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. More so, it is a fraudulent strategy to tick a sensitization checklist that would be used to justify the taxation of people's monies.

"Besides, what is more troubling is the deliberate neglect of structured, grassroots-based organizations such as the National Association of Nigerian Students (NANS) and the National Youth Council of Nigeria (NYCN) with extensive memberships and reach that cut across virtually every family, community, and constituency in the country. These associations possess the organizational depth, intellectual capacity, and community trust required to serve as effective bridges between government policy and citizens, particularly parents and guardians who depend on informed youths for guidance, interpretation, and practice of public policies. We are forced to question the justifications for adopting linear strategies for public sensitization on this new tax law rather than adopt a comprehensive approach that combines hybridized communication and sensitization methods to ensure and sustain public enlightenment and advocacy on the law.

"Beyond these identified national organizations, community-based associations, student unions, civil society groups, and traditional community structures should have been actively engaged through town-hall meetings, community dialogues, and grassroots sensitization programs to ensure comprehensive awareness across vertical and horizontal levels of society, further increasing opportunities to correct or realign any misconstrued or misrepresented information about the law. The absence of these considerations is leading to the many backlash that this law has faced among many Nigerians. It will be a shame and huge disregard for the agency of Nigerians if the Federal Government continues with implementing this law, as planned. The absence of robust engagements with different stakeholders further underscores the failure of FIRS in handling this sensitive national reform.

"In addition to the glaring failure in public education, NANS is deeply alarmed by the recent revelation by the House of Representatives regarding alleged alterations in the gazetted tax law, which reportedly differs from the bill duly passed by both chambers of 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. It raises serious constitutional and legislative integrity concerns. A law whose authenticity is now under investigation cannot, in good conscience, be implemented. With the National Assembly already setting up a committee to review and investigate the alleged alterations, the implementation of this law by 1st January becomes clearly untenable, reckless, and unacceptable.

"In light of these two critical issues: failure of adequate public enlightenment and stakeholder engagement, and serious constitutional concerns arising from alleged alterations of the law,

"NANS hereby calls for the immediate suspension of the implementation of the Tax Reform Law. We demand the immediate and official announcement of a postponement of the implementation date until:

1. Clear-cut, rigorous, and comprehensive nationwide public enlightenment campaigns are conducted through inclusive, community-based engagements.
2. The National Assembly concludes its review and investigation into the alleged alterations, with clear public disclosure of the findings.

"Failure of the relevant authorities to heed this call within fourteen (14) days - on or before 14th January - will leave NANS with no option but to commence coordinated nationwide protests to defend the interest of Nigerian students and the broader citizenry.

"While we acknowledge and commend President Bola Ahmed Tinubu, GCFR, for his stated commitment to building a better, stronger, and more prosperous Nigeria, NANS will not support, endorse, or remain silent when repressive policies and hegemonic processes that undermines transparency, inclusiveness, constitutional order, and democratic principles are being set in motion nationally.

"Nigerian students will always stand for reforms that are fair, lawful, inclusive, and people-oriented. However, we will not hesitate to resist, with every legitimate means, policies imposed without trust, clarity, or due process."