CITIZENS COMPASS— The leadership of the National Association of Nigerian Students (NANS), Joint Campus Council (JCC), Lagos State, Nigeria, has expressed concern over key aspects of the January 2025 Tax Reforms.
Comrades Abdul-Raheem, Abdul-Quadri, Chairman, NANS JCC Lagos State, and Ridwan Ajayi, Public Relations Officer (PRO), disclosed this in a statement, on Friday.
The Group condemned anti-people policies in the strongest possible terms and warned that, as currently designed and perceived, they may impose undue hardship on low-income earners, working families, students, and young people across Nigeria.
“While we acknowledge the importance of taxation as a legitimate tool for national development, NANS JCC Lagos State emphasise that tax reforms must be guided by the principles of equity, transparency, accountability, and social justice, especially in the face of rising inflation, unemployment, and an escalating cost-of-living crisis.
“We note reports indicating the expansion of the tax net to low-income earners through reduced income thresholds and a shift from annual to quarterly tax reporting. We state emphatically that these measures increase financial pressure on working families and small earners, many of whom already struggle to meet basic needs such as food, transportation, healthcare, and education.
“We also raise serious alarm over the reported requirement for taxpayers to deposit 20 percent of disputed tax assessments before accessing the courts. NANS describes this provision as a grave barrier to justice that disproportionately affects low-income earners, students, and small businesses, while favouring wealthy individuals and large corporations.
“NANS JCC Lagos State further expresses concern over reported dollar-denominated tax obligations in certain sectors, particularly oil and gas, warning that such policies could expose businesses to exchange rate volatility. The ripple effects may include job losses, wage stagnation, reduced employment opportunities for graduates, and increased prices of goods and services.
“We stress that Lagos State, Nigeria, being the nation’s economic hub and home to a large student population, is particularly vulnerable to the negative impacts of these reforms, as increased taxation without adequate social protection exacerbates student poverty and restricts access to education.
“The allegations that the gazetted version of the tax law differs from the version passed by the National Assembly are deeply concerning and raise serious questions about the state of democracy in Nigeria. We wish to state unequivocally that any such discrepancy undermines democratic processes, weakens legislative oversight, and erodes public trust in governance. Students and young people must not be excluded from decisions that directly affect their livelihoods and future economic prospects.
“NANS JCC Lagos State calls on the Federal Government of Nigeria and relevant authorities to:
– Provide full public clarification and transparency on the authentic version of the tax laws as passed by the National Assembly;
– Protect low-income earners and vulnerable groups through fair tax thresholds and exemptions;
– Remove financial barriers to justice, including the 20 percent deposit requirement for tax appeals;
– Adopt a progressive tax framework that prioritises wealth and high-profit sectors over struggling citizens;
– Strengthen oversight mechanisms and integrate social protection measures alongside tax reforms; and
– Engage students, labour unions, and civil society in inclusive policy dialogue before implementing major fiscal changes.
“NANS JCC Lagos State reaffirmed its commitment to peaceful advocacy and constructive engagement in defence of Nigerian students and working families. Tax reform must serve as a tool for inclusive growth rather than an instrument of hardship.
““A just and transparent tax system is fundamental to national stability, social progress, and the future of Nigerian students.”
