Nigeria's new tax regime officially commenced on January 1, 2026, triggering widespread controversy and strong calls for its immediate suspension from various stakeholders across the nation. Despite President Bola Ahmed Tinubu's assertion that no substantial issue warrants a disruption of the reform process, allegations of discrepancies between the tax laws passed by the National Assembly and their gazetted versions have fueled a national debate on legitimacy and democratic accountability.

The National Association of Nigerian Students (NANS) has spearheaded student mobilization, declaring January 14, 2026, as a National Day of Action. NANS President Olushola Oladoja faulted the implementation without resolving critical issues in the gazetted law, deeming the decision to proceed as "unfortunate" and a "dangerous precedent" that reflects "hegemony, high-handedness, and outright disregard for citizens." NANS has called on all its structures to commence immediate massive mobilization for a peaceful mass protest and march to the Presidential Villa Gate in Abuja, demanding the immediate suspension of the "deeply controversial Tax Reform Law."

Legal and civil society groups have also voiced strong opposition. Human rights lawyer, Femi Falana (SAN), warned that the new tax laws cannot take effect until controversies surrounding their legitimacy are resolved and clean copies are produced. He highlighted allegations of inserted provisions, which he equated to forgery, and criticized the government's lack of transparency, noting that the laws were not readily accessible on the National Assembly's website. Falana threatened legal action over discriminatory provisions that exempt wealthy companies, particularly those in Free Trade Zones, from taxes and duties, arguing such exemptions are unjust and inconsistent with the constitution's principles of progressive taxation.

Further intensifying the skepticism, a group called 'House to the Rescue' offered a N3 million public reward to any serving member of the National Assembly who could produce a verifiable, authentic copy of the tax law. They denounced attempts to enforce the law as "illegal, oppressive, and morally indefensible," accusing the government of "ruling by announcement, not legislation; by coercion, not consent." The group suggested that the law was either altered after passage, multiple versions are in circulation, or Nigerians are being deliberately misled, asserting that "taxation without legitimacy is not reform; it is economic violence."

The Coalition of Northern Groups (CNG) echoed these concerns, describing President Tinubu’s insistence on implementation as an "assault on democracy" and "executive overreach." CNG National Coordinator, Jamilu Charanchi, expressed serious concern over "credible discrepancies" and "substantive alterations" between the versions of tax laws approved by lawmakers and those gazetted. He accused the Presidency and the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, of pursuing an ulterior agenda that could worsen public hardship. The CNG demanded an immediate suspension, full public disclosure of all versions, and an independent review of the alleged alterations.

Adding to the chorus of opposition, Dumebi Kachikwu, former presidential candidate of the African Democratic Congress (ADC), appealed to President Tinubu to suspend the reforms. He warned that imposing additional tax burdens at the start of 2026, amidst severe economic hardship and security challenges, could trigger a crisis of "unprecedented proportions." Kachikwu argued that while tax reforms might be necessary, an already overburdened populace cannot endure additional taxation, especially given widespread distrust over public revenue utilization.

Enough is Enough (EiE) Nigeria also called for a pause on implementation until critical governance, transparency, and public trust concerns are addressed. EiE Deputy Executive Director, Programmes, Ufuoma Nnamdi-Udeh, emphasized that "tax reform cannot succeed on speed and enforcement alone" and outlined preconditions for legitimate implementation. These include making exact versions of passed bills publicly available, correcting discrepancies, conducting an independent investigation into unlawful alterations, disclosing the FIRS-French Memorandum of Understanding, and implementing a minimum six-month nationwide civic education campaign.

Despite the widespread public and stakeholder opposition, an FCT High Court refused to halt the January 1, 2026, implementation date. A civil society organization, Incorporated Trustees of African Initiative for Abuse of Public Trust, had sought an interlocutory injunction against the federal government and National Assembly over the alleged discrepancies. Justice Kawu Bello, in a ruling on December 30, 2025, held that the court lacked the power to stop the implementation of a law already signed by the appropriate authority without concrete evidence of wrongdoing. He noted that an ex parte application could not set aside a gazetted act, which could only be repealed by lawmakers or challenged sections set aside by the court. The substantive suit is scheduled for hearing on January 9, 2026.

Meanwhile, a new era in revenue administration has officially begun with the unveiling of the Nigeria Revenue Service (NRS), which replaces the Federal Inland Revenue Service (FIRS). The NRS came into operation following the signing of its enabling law, the Nigeria Revenue Service Establishment Act 2025, by President Bola Tinubu in June 2025. Executive Chairman of NRS, Zacch Adedeji, stated that the new identity reflects a renewed commitment to a more unified, efficient, and service-oriented revenue system aligned with Nigeria’s economic transformation agenda and global best practices, signaling continuity, strengthened institutional capacity, and a forward-looking approach.

The government maintains its stance on the reforms, with Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, defending them as designed to be progressive. He stated the reforms aim to shift Nigeria's tax system away from a regressive structure that disproportionately taxes the vulnerable, announcing plans for tax exemption cards for small businesses and informal operators. Oyedele attributed resistance to misinformation and manipulation by wealthy individuals seeking to avoid taxes, dismissing claims of arbitrary bank account debits. Locally, the Abuja Municipal Area Council (AMAC) Chairman, Christopher Maikalangu, announced a full transition to automated tax collection via smarttax.ng, warning residents to ignore old demand notices and report officials demanding cash to combat revenue leakages.

The commencement of Nigeria's new tax regime is thus marked by deep divisions, with the government's resolve for fiscal reform clashing against broad public demands for transparency, legal certainty, and consideration of current economic realities. The outcomes of ongoing legal challenges, planned protests, and government dialogue will significantly shape the future trajectory of these controversial tax laws.