..Says Nigeria’s 2025 tax reforms can only succeed through fairness, transparency
Chairman of the Tax Appeal Tribunal, North Central Zone, Jos, Prof. David A. Agbu, has warned that Nigeria’s drive to increase public revenue under the newly implemented tax regime must not come at the expense of taxpayer rights and constitutional protections.
Speaking at the annual Law Week of the Nigerian Bar Association (NBA), Gombe Branch, Prof. Agbu described the country’s 2025 tax reforms as a landmark restructuring of Nigeria’s fiscal system aimed at modernising tax administration and improving government revenue.
The reforms, signed into law in June 2025 and operational from January 1, 2026, introduced four major tax statutes intended to simplify tax administration, reduce multiple taxation, strengthen compliance, and expand the country’s tax base.
According to Agbu, the reforms seek to reduce Nigeria’s dependence on oil revenue while addressing mounting developmental pressures including infrastructure deficits, public debt, insecurity, unemployment, and social service challenges.
He highlighted several major policy shifts under the new tax regime, including expanded tax exemptions for low-income earners and small businesses, the creation of an independent Tax Ombud office to resolve taxpayer complaints, and the transformation of the Federal Inland Revenue Service into the Nigeria Revenue Service (NRS).
Despite these measures, the Tribunal Chairman cautioned that stronger enforcement powers and digital monitoring mechanisms could generate concerns among businesses and citizens if not properly managed.
He maintained that government revenue objectives must operate within constitutional boundaries and respect citizens’ rights.
Among the protections available under the reforms, he identified the right to fair hearing, due process, access to information, privacy, appeal, and protection against multiple taxation.
Agbu called for intensified taxpayer education, simplified compliance procedures, improved accountability, and greater transparency in the use of public funds.
He also urged authorities to adopt international best practices that strengthen trust between tax administrators and taxpayers.
“The success of the reform will not be measured solely by how much revenue is collected,” he said. “It will depend on whether government can maintain public confidence through fairness, accountability and respect for taxpayer rights.”
Observers say the reforms could reshape Nigeria’s fiscal landscape, but their long-term impact will depend largely on implementation and public acceptance.
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