The National Association of Nigerian Students (NANS) has commenced nationwide mobilisation to protest the implementation of the Tax Reform Laws, which took effect on January 1, 2026, as scheduled.
The student body announced January 14, 2026, as a National Day of Action to oppose the rollout of the controversial legislation, citing unresolved concerns surrounding the content and legitimacy of the laws.
President Bola Ahmed Tinubu had earlier maintained that there was no basis to halt the reform process, stating that “no substantial issue has been established that warrants a disruption of the reform process,” despite calls from various quarters for a suspension.
The tax reforms have generated widespread controversy following allegations that the versions of the laws gazetted differ from those passed by the National Assembly. Stakeholders, including the Nigerian Bar Association (NBA), the Nigeria Labour Congress (NLC) and members of the minority caucus in the House of Representatives, have urged the federal government to suspend implementation pending clarification. A lawmaker, Abdussamad Dasuki, also alleged discrepancies between the bills approved by lawmakers and the gazetted copies.
In a statement reacting to the commencement of the new tax regime, NANS President Olushola Oladoja criticised the decision to proceed with implementation while issues surrounding the gazetted laws remained unresolved. He described the move as unfortunate and warned that it set a dangerous precedent for a government that professes commitment to democratic and participatory reforms.
According to him, the Presidency’s insistence on proceeding with implementation amounted to a disregard for citizens’ concerns and democratic engagement. He called on all NANS structures across the country to begin immediate mobilisation for a peaceful protest and march to the Presidential Villa in Abuja, with Unity Fountain designated as the convergence point. Oladoja said further details would be communicated, adding that NANS’ demand remained the immediate suspension of the law’s implementation.
Falana threatens legal action
Human rights lawyer, Femi Falana (SAN), also warned that the new tax laws should not take effect until questions surrounding their authenticity are resolved. Speaking to journalists in Ilawe-Ekiti, Ekiti State, Falana said the government ought to have addressed the controversies and produced verified copies of the laws before the commencement date.
He cautioned that failure to do so could result in legal challenges from interest groups questioning the legitimacy of the laws. Falana raised concerns about alleged inserted provisions, which he described as tantamount to forgery, and faulted the National Assembly for failing to ensure transparency. He also criticised the absence of the laws on the National Assembly’s website.
Falana further threatened to challenge what he described as discriminatory provisions that exempt certain wealthy companies, particularly those operating in Free Trade Zones, from taxes and duties. He argued that such exemptions were unconstitutional and contrary to the principle of progressive taxation.
Group offers reward for authentic law
Meanwhile, a group known as House to the Rescue offered a N3 million reward to any serving member of the National Assembly who can produce a verifiable and authentic copy of the tax law. The group said the offer was aimed at ending what it described as confusion surrounding the legislation.
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, independently verified copy was illegal and oppressive. The group accused the government of ruling by coercion rather than consent and questioned the existence of a single, authoritative version of the law.
The group also criticised what it described as executive overreach, arguing that laws do not take effect by declaration alone but must be transparent, verifiable and legally grounded. It warned that imposing new tax burdens amid economic hardship without a clear legal foundation amounted to abuse rather than reform.
Court declines to halt implementation
An FCT High Court has, however, declined to stop the January 1, 2026 commencement of the new tax regime. The Incorporated Trustees of African Initiative for Abuse of Public Trust had filed a suit seeking an interlocutory injunction to restrain the federal government and relevant authorities from implementing the laws over alleged discrepancies.
In a ruling dated December 30, 2025, Justice Kawu Bello held that the court lacked the power to halt the implementation of a law already signed and gazetted without concrete evidence of wrongdoing. The court noted that an ex parte application could not be used to set aside the commencement of an existing law, adding that only the National Assembly or a substantive court ruling could repeal or nullify any offending provisions.
The judge ruled that the Tax Act 2025 and related legislation would remain in force pending the determination of the substantive suit.
