The National Association of Nigerian Students (NANS) has declared January 14, 2026, as a National Day of Action, mobilising students across the country for a massive protest against the newly implemented tax laws. This move comes after the Federal Government proceeded with the controversial Tax Reform Law on January 1, 2026, despite widespread objections from various sectors of society.
Court Ruling and Unresolved Discrepancies Fuel Anger
The student body's decision follows a ruling by an FCT High Court, presided over by Justice Kawu Bello, which declined to halt the implementation of the laws. The court stated it lacked the power to stop laws already signed and gazetted without concrete proof of wrongdoing, allowing them to remain in force pending the determination of a substantive suit scheduled for January 9, 2026.
However, the core of the controversy lies in alleged discrepancies. NANS and other stakeholders, including the Nigerian Bar Association and the Nigeria Labour Congress, have faulted the government for implementing the regime while serious questions remain. A significant point of contention is the claim that the gazetted copies of the tax laws differ from the versions passed by the National Assembly. Lawmaker Abdussamad Dasuki publicly raised these concerns, casting doubt on the authenticity of the laws being enforced.
NANS and Civil Society Mount Pressure
NANS President, Olushola Oladoja, condemned the January 1 commencement as premature and undemocratic. He announced plans for a peaceful mass protest, with convergence at the Unity Fountain in Abuja, before a march to the Presidential Villa Gate. Oladoja called on all campus chapters, state joints, and zonal coordinators to begin immediate mobilisation.
Prominent human rights lawyer, Femi Falana SAN, also added his voice, warning of sustained legal challenges. He criticised the lack of public access to clean copies of the laws and questioned the legitimacy of enforcing legislation shrouded in uncertainty. "Until we have clean copies, you cannot talk of commencement," Falana stated during an address in Ilawe Ekiti.
Further highlighting the opacity, the group House to the Rescue offered a N3 million reward to any lawmaker who could produce an authentic copy of the tax law, labelling the current enforcement as illegal.
Government Stance and Road Ahead
Despite the mounting opposition, President Bola Ahmed Tinubu had earlier insisted that no substantial issue warranted disrupting the reform process. This position has been met with fierce criticism from those who argue it undermines participatory governance.
As the nation approaches the scheduled January 14 protest date, the situation remains tense. The outcome hinges on the upcoming court hearing and whether the government will address the glaring calls for clarity and transparency surrounding the contentious tax reforms.
