The National Association of Nigerian Students (NANS) has begun nationwide mobilisation of students in opposition to the newly implemented tax laws that took effect on Thursday, January 1, 2026.
The student body has declared January 14, 2026, as a National Day of Action, announcing plans to stage a large-scale protest in Abuja over what it describes as a controversial and disputed Tax Reform Law.
This move comes despite President Bola Tinubu maintaining that there are no substantial issues warranting a suspension of the ongoing tax reform process.
Controversy Over Gazetted Tax Laws
The tax reforms have generated widespread controversy following claims that the versions of the laws gazetted by the government differ from those passed by the National Assembly. Several key stakeholders, including the Nigerian Bar Association (NBA), the Nigeria Labour Congress (NLC), and members of the minority caucus in the House of Representatives, have called for the immediate suspension of the implementation pending clarification.
Adding to the concerns, a member of the House of Representatives, Abdussamad Dasuki, alleged that discrepancies exist between the copies approved by lawmakers and those eventually gazetted.
NANS Condemns Implementation
Reacting to the decision to proceed with implementation, NANS President, Olushola Oladoja, criticised the move, describing it as premature and undemocratic.
According to him, enforcing the tax law from January 1 while key issues remain unresolved “is not only unfortunate but sets a dangerous precedent for a government that claims to uphold participatory reforms and democratic principles.”
Oladoja further accused the Presidency of disregarding public opinion, describing its stance as “a grave insult to Nigerians” and evidence of “high-handedness and outright disregard for citizens.”
He announced that students would gather at Unity Fountain, Abuja, on January 14 before marching to the Presidential Villa.
“As NANS President, I call on all our structures—campus chapters, state joints, zonal coordinators, and the national secretariat—to immediately begin massive mobilisation for a peaceful protest,” Oladoja stated.
“Our demand is clear and non-negotiable: the immediate suspension of the implementation of the controversial Tax Reform Law.”
Falana Warns Of Legal Battles
Renowned human rights lawyer Femi Falana (SAN) has also warned that the new tax laws could face legal challenges if concerns surrounding their authenticity are not resolved.
Speaking to journalists in Ilawe-Ekiti, Falana said the federal government should have used the final days of 2025 to address public concerns and release what he described as “clean copies” of the legislation.
“Until clean copies are made available, you cannot talk about commencement,” Falana said, adding that allegations of inserted provisions amount to forgery.
He further criticised the National Assembly for failing to make the laws easily accessible online and threatened legal action over what he termed discriminatory tax exemptions granted to wealthy firms operating within Free Trade Zones.