EiE: Tax Reforms Must Be Anchored on Trust, Transparency

Emma Okonji

Enough is Enough (EiE) Nigeria has called on the federal government to pause the implementation of Nigeria’s newly enacted tax reform laws, scheduled to commence on January 1, 2026, until critical governance, transparency, and public trust concerns are addressed.

According EiE Nigeria, Public trust in Nigeria’s tax system remains fragile, shaped by long-standing concerns about transparency, accountability, and the use of public funds.

Deputy Executive Director, Programs, EiE) Nigeria, Ufuoma Nnamdi-Udeh, said: “Proceeding with implementation without resolving these issues risks delegitimising the reforms at inception, weakening voluntary compliance, increasing public resistance and litigation, and further eroding confidence in public institutions.

“Tax reform cannot succeed on speed and enforcement alone. Without transparency, legal certainty, and public understanding, these reforms risk failing at inception by eroding the trust that compliance depends on.

“Accordingly, the organisation has outlined the following governance safeguards as preconditions for implementation: The exact versions of the tax bills passed by the National Assembly and assented to by the President must be made publicly available. Where discrepancies exist between passed bills and gazetted Acts, these must be fully disclosed and lawfully corrected. It also outlined that an in independent investigation should be conducted to establish responsibility for any unlawful alterations to the tax laws after legislative passage, and safeguards should be put in place to prevent recurrence; and that the MoU between FIRS and the French Government should be proactively disclosed to the public, in line with transparency and data protection best practices, among others.”