Reported by: Ijeoma G | Edited by: Gabriel Osa
Abuja, Nigeria — The National Association of Nigerian Students (NANS) has officially declared January 14, 2026, as a National Day of Action, calling for a nationwide protest against the implementation of Nigeria’s newly instituted Tax Reform Law. The student body’s announcement, made on Wednesday, December 31, 2025, reflects mounting public dissatisfaction with the controversial fiscal measures that took effect on January 1, and signals intensifying mobilisation ahead of what critics say could be a period of heightened socio-economic strain.
The protest call emerged amid widespread criticism of the Federal Government’s handling of the tax reform process — particularly its perceived lack of transparency, inadequate public consultation, and the potential economic burden the reforms may impose on students and ordinary Nigerians. NANS President Comrade Olushola Oladoja said the association was compelled to act after what it described as a “grossly flawed and rushed implementation” of the new tax regime, which students argue could deepen economic hardship, widen inequalities, and undermine Nigeria’s democratic ethos if left unchallenged.
In a statement issued in Abuja, Oladoja emphasised that the protest would be peaceful but resolute, and urged all NANS chapters, campus bodies, and zonal coordinators to begin immediate mobilisation for the nationwide demonstrations. The planned protest will include marches to designated centres in major cities across Nigeria, with Unity Fountain in Abuja specified as a central convergence point for demonstrators planning to press their demands directly to the federal government.
Key among NANS’s grievances is the perception that the Tax Reform Law was implemented without adequate public engagement or comprehensive stakeholder dialogue, particularly with Nigeria’s youth, student communities, and civil society. The association has also demanded the removal of the Chairman of the Federal Inland Revenue Service (FIRS) — recently restructured into the Nigeria Revenue Service (NRS) — accusing him of poor stakeholder management, inadequate public enlightenment, and failure to address fundamental concerns about the law’s design and rollout. NANS officials argue that this lapse has contributed to widespread confusion and anxiety among citizens about the reforms’ long-term implications.
Beyond procedural objections, students have voiced substantive concerns over specific provisions of the tax reforms. Among these is anxiety that the new tax structure could intensify economic pressures already felt by many Nigerians, especially youths and low-income families, by broadening the tax base and expanding fiscal obligations at a time when disposable incomes are relatively stagnant and the cost of living remains high. Some student leaders have also argued that the reforms could diminish funding for education and related social services — a claim rooted in concerns over alterations to the Tertiary Education Tax framework and other levies tied to institutional financing.
The tax reforms, which include changes to Value Added Tax (VAT) rates and the restructuring of revenue-generation frameworks across federal, state, and local levels, have been described by opponents as lacking sufficient safeguards for vulnerable populations, including students, young professionals, and small businesses. Critics contend that an increase in VAT and reallocation of certain education-related revenue streams could inadvertently shift financial burdens onto groups least equipped to shoulder them, thereby exacerbating social inequities.
While student leaders have called for the protest to remain peaceful, they have urged participants to remain vigilant and firm in their pursuit of broader accountability and democratic participation. “We cannot stand idle while policies that shape our future are imposed without proper consultation and consideration of our welfare,” Oladoja asserted. “This is about defending democratic values and ensuring that governance remains responsive to the needs of all Nigerians — particularly the youth, who bear the brunt of economic exclusion.”
The protest announcement arrives amid broader opposition to the tax reforms from other quarters, including civil society groups, labour organisations, and some lawmakers. Legal challenges have been filed in courts, disputing aspects of the law’s passage and implementation, while segments of the National Assembly’s minority caucus have also voiced concerns over alleged discrepancies between the version of the law passed by legislators and the version later gazetted for implementation.
President Bola Ahmed Tinubu’s administration, however, has maintained that the tax reforms are essential for broadening the nation’s revenue base, reducing dependence on oil receipts, and modernising Nigeria’s fiscal framework. Government officials have defended the process as lawful and necessary, even as they acknowledge the need for ongoing dialogue and stakeholder engagement to address public misgivings.
As word of the nationwide protest spreads, student leaders signal that January 14 will mark not only a demonstration against specific tax provisions but also a broader appeal for more inclusive governance and genuine civic participation. In a country where youth voices have increasingly shaped political discourse, the mobilisation of students against the tax reforms could herald a significant moment of engagement between citizens and the state at a pivotal moment in Nigeria’s socio-economic history.
With less than two weeks to go until January 14, security agencies and civic groups are preparing for the prospect of large-scale demonstrations, balancing the imperative of maintaining public order with respect for the right to peaceful protest. The outcome of these events could influence broader public sentiment over the tax reforms and shape subsequent interactions between government authorities and organised civil society.
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