President Bola Tinubu has reaffirmed that the newly enacted tax laws will take effect on 1 January 2026 as scheduled, dismissing calls by opposition figures and pressure groups for their implementation to be delayed.
In a statement on Tuesday, the President stressed that the reforms are not intended to impose additional tax burdens on Nigerians. Instead, he said the measures are designed to reset the country’s tax structure, improve harmonisation across the system, safeguard dignity, and strengthen the social contract between the government and the people.
“The new tax laws, including those that took effect on 26 June 2025, and the remaining acts scheduled to commence on 1 January 2026, will continue as planned,” the President said.
“These reforms are a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation for our country.”
President Tinubu called for the support of Nigerians as the commencement date for the laws draws closer.
Controversy has continued to trail the tax reforms following allegations by a member of the House of Representatives, Abdussamad Dasuki, that there are inconsistencies between the versions of the bills passed by the National Assembly and those later gazetted and released to the public.
Dasuki argued that his legislative rights were violated, insisting that the contents of the gazetted tax laws differ from what lawmakers debated and approved during plenary sessions.
“Before you can say there is a difference between what was gazetted and what was passed, we have what has not been gazetted. We don’t have what was passed,” he said.
“The official harmonised bills certified by the clerk, which the National Assembly sent to the President, we don’t have a copy to compare. Only the lawmakers can say authoritatively what we sent.
“It should be the House of Representatives or Senate version. It should be the harmonised version certified by the clerk. Even me, I cannot say that I have it. I only have what was presented to Mr President to sign.”
His comments reignited calls for the suspension of the tax laws. Opposition figures, including Peter Obi and Atiku Abubakar, as well as pressure groups such as the Nigerian Bar Association (NBA), have condemned the alleged alterations and urged the Federal Government to pause implementation.
President Tinubu signed the four tax reform bills into law in June 2025, describing them as the most far-reaching overhaul of Nigeria’s tax system in decades.
The laws are the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act. Together, they create a unified tax framework under a single authority, the Nigeria Revenue Service.
Despite strong resistance from some lawmakers and key stakeholders during the legislative process, the bills were eventually passed and are scheduled to come into force on 1 January 2026.
