The National Association of Nigerian Students (NANS) has commenced nationwide mobilisation of students to protest the implementation of the new tax laws, which took effect on Thursday, January 1, 2026.
The student body declared January 14, 2026, as a National Day of Action, announcing plans for a mass protest in Abuja against what it described as a controversial and disputed Tax Reform Law.
The development comes despite President Bola Tinubu insisting that there was “no substantial issue” capable of warranting a suspension of the reform process.
The tax reform has sparked intense controversy following allegations that the versions of the tax laws gazetted differ from those passed by the National Assembly.
Several stakeholders, including the Nigerian Bar Association, the Nigeria Labour Congress, and the minority caucus of the House of Representatives, had called for a halt to the implementation pending clarification.
A member of the House of Representatives, Abdussamad Dasuki, had alleged discrepancies between the copies passed by lawmakers and those later gazetted.
Reacting to the decision to proceed with implementation, NANS President, Olushola Oladoja, faulted the move, describing it as premature and anti-democratic.
He said implementing the tax law from January 1 while unresolved issues remained “is not only unfortunate but a dangerous precedent for a government that claims commitment to participatory reforms and democratic values.”
According to him, the Presidency’s statement reaffirming implementation amounted to “a grave insult to Nigerians” and reflected “hegemony, high-handedness and outright disregard for citizens.”
Oladoja announced that students would converge at Unity Fountain, Abuja, on January 14, before marching to the Presidential Villa.
“As the NANS President, I call on all NANS structures—campus chapters, state joints, zonal coordinators and the national secretariat—to commence immediate massive mobilisation for a peaceful mass protest,” he said.
“Our demand is clear and non-negotiable: immediate suspension of the implementation of the deeply controversial Tax Reform Law.”
Human rights lawyer Femi Falana (SAN) also warned that the new tax laws could face legal hurdles if the controversy over their authenticity is not resolved.
Speaking to journalists in Ilawe-Ekiti, Falana said the government should have used the closing days of 2025 to address concerns and release “clean copies” of the laws.
“Until we have clean copies, you cannot talk of commencement,” he said, adding that allegations of inserted provisions amounted to forgery.
Falana also criticised the failure of the National Assembly to make the laws readily available online and threatened legal action over what he described as discriminatory tax exemptions for wealthy companies operating in Free Trade Zones.