- The association reiterated its demand for an immediate suspension of the law’s implementation
- The student union alleged that the FIRS failed to adequately consult critical stakeholders
- NANS said it had lost confidence in the economic and fiscal advisers to President Bola Ahmed Tinubu
The National Association of Nigerian Students (NANS) has begun nationwide mobilisation ahead of a planned protest against the proposed enforcement of the Tax Law Reforms, expressing strong objections to the policy’s rollout timetable.
Eko Hot Blog reports that the student body has also criticised the Federal Inland Revenue Service (FIRS) for insisting on commencing implementation of the law from January 1, 2026, despite unresolved concerns surrounding the gazetted provisions.
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The association made its position known in a statement issued on Tuesday by its National President, Comrade Olushola Oladoja.

In the statement, NANS said it had lost confidence in the economic and fiscal advisers to President Bola Ahmed Tinubu, accusing them of steering the administration toward what it described as an unnecessary national crisis over the controversial tax reforms.
The student union alleged that the FIRS failed to adequately consult critical stakeholders and the wider Nigerian public before fixing a commencement date for the law.
According to NANS, pushing ahead with implementation without resolving outstanding issues contradicts democratic principles and participatory governance.

The association stressed that Nigeria operates a constitutional democracy where policies must reflect the consent and trust of the people. It is described as troubling the decision to proceed with the law despite concerns raised by the National Assembly over inconsistencies in the gazetted version, warning that the move could deepen the economic hardship already faced by many Nigerians.
NANS further noted that several civil society groups, youth organisations, and student unions have publicly called for a pause in implementation, insisting that grey areas, especially those touching on constitutional compliance, transparency, and public awareness, must first be addressed.
The statement also faulted the Presidency’s reaffirmation of the January 1 implementation date, describing it as dismissive of public opinion and democratic engagement.
According to the students’ body, such an approach reflects insensitivity to citizens who entrusted the current administration with leadership.
Against this backdrop, NANS declared Tuesday, January 14, 2026, as a National Day of Action to oppose the enforcement of the Tax Reform Law. The association announced plans for a peaceful mass protest in Abuja, with participants expected to converge at Unity Fountain before marching to the Presidential Villa.

Comrade Oladoja called on all NANS structures nationwide, including campus chapters, state and zonal bodies, to immediately commence mobilisation for the protest, assuring that further details would be communicated in due course.
The association reiterated its demand for an immediate suspension of the law’s implementation, describing the reform as potentially beneficial but deeply flawed in its current form.
NANS maintained that while it remains committed to democratic engagement and national development, it would lawfully resist any attempt to impose policies without transparency, public consent and constitutional backing.
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