NANS to protest against implementation new tax law, NECA backs implementation

National Association of Nigerian Students, NANS, is mobilising students across the country to protest against the implementation of the Tax Law Reforms just as The Nigeria Employers’ Consultative Association has expressed support for the implementation of new tax legislation scheduled to begin tomorrow January 1.

NECA director-general Adewale Smatt-Oyerinde disclosed this at a media briefing on Tuesday in Lagos. He commended the Presidential Committee on Fiscal Policy and Tax Reforms for constructively engaging with all stakeholders, despite efforts to misinform the Nigerian populace about its intentions.
He urged the Federal Inland Revenue Service to collaborate with the organised private sector to deepen awareness of the new tax laws.
Mr Smatt-Oyerinde said that the tax reform legislation remained a significant item that had witnessed the most excellent form of organised chaos in Nigeria’s political history.

He urged the federal government to proceed with the implementation of the laws, as the issue of alteration raised by the National Assembly is not sufficient to hinder it, given its economic objectives.

“We cannot continue to run the system the way it was run with a lot of inconsistencies; No law is perfect, and that is why we have made provisions for amendments.

As we proceed, we can make necessary amendments, and by doing so, we are building an institution,” he said. He said that the tax laws were aimed at creating a more conducive and productive business environment for the private sector, thereby generating jobs that would address the root cause of insecurity in Nigeria.

However the leadership of the student body NANS has faulted the Federal Inland Revenue Service, FIRS, for its stance on the implementation of the new law from January 1, 2026 when a lot of issues in the gazetted law are yet to be resolved.

The position of the association is contained in a statement by the National President, Comrade Olushola Oladoja and made available to newsmen.

“The National Association of Nigerian Students (NANS) expresses its profound disappointment and total lack of confidence in the fiscal and economic advisers surrounding President Bola Tinubu, whose misguided counsel has continued to push the administration toward an avoidable national confrontation over the controversial Tax Reform Law.” 

NANS accused the management of FIRS of failing to engage the necessary stakeholders and the general public about the nitty gritty of the law.
“The decision to proceed with implementing the Tax Reform Law from 1 January, 2026, is not only unfortunate but a dangerous precedence for a government that claims commitment to participatory reforms and democratic values.

“Nigeria is a constitutional democracy, not a dictatorship. No policy, no matter how well intentioned, can be forcefully implemented without the consent and confidence of the majority of the people. It is therefore disturbing and unacceptable that Mr. President is being advised to proceed with implementing this law, even when the National Assembly, the constitutionally recognized representatives of the Nigerian people, has raised fundamental questions regarding discrepancies in the gazetted version of the law.

It is a shame that the government has decided to proceed with this misstep, regardless of the painful economic consequences that it would portend for many Nigerians. 

“More concerning is the fact that civil society organizations, youth groups, and students’ bodies across the country have openly expressed strong reservations, calling for the suspension of implementation until all grey areas are resolved, particularly issues bordering on constitutional integrity, transparency, and comprehensive public education and sensitization of the Nigerian populace.

“The statement released by the Presidency, reaffirming that implementation will proceed as planned from 1st January, stands as a grave insult to Nigerians, who are the true sovereigns in a democracy, who trusted and voted for the President. To observe that the process for engaging citizens over the Tax Reform Law is not democratic reflects hegemony, high-handedness, and outright disregard for citizens, especially ordinary Nigerians.

“The Government must understand that there can be no government without the governed and that while power may reside in offices, the power of the people is always greater than the people in power. It is against this backdrop that NANS declares Tuesday, 14th January 2026 , as a National Day of Action against the implementation of the controversial

“As the NANS President, I, therefore, call on all NANS structures – campus chapters, state joints zonal coordinators, and the national secretariat – to commence immediate a massive mobilization for a peaceful mass protest and march to the Presidential Villa Gate in Abuja on the said date. The convergence point shall be Unity Fountain, Abuja. Further operational details will be communicated in due course.

“Our demands remain clear, non-negotiable, and just: Immediate suspension of the implementation of the otherwise beautiful but deeply controversial Tax Reform Law.

“NANS remains committed to democracy, peaceful engagement, and national development, but we will resist, with collective and lawful action, any attempt to impose policies on Nigerians without transparency, consent, and constitutional compliance.”

Mr Smatt-Oyerinde on his part ssaid that the stiff resistance to the reforms alone was an indication that some forces were opposed to the growth of the Nigerian economy.

“I have never seen a regulation or legislation that witnessed this kind of engagement or antagonism; I also probably have not seen an item in our lives that has witnessed this kind of organised chaos.

“However, the committee has done tremendous work, moving from one place to another. We all saw the issues, until two weeks ago, when it was alleged that the version gazetted was different from the one passed by the National Assembly,” he said. He urged that the tax legislation be allowed to run seamlessly, for the betterment of the nation.