Chairman of the Tax Appeal Tribunal, North Central Zone, Jos, Prof David Agbu, has cautioned that Nigeria’s drive to increase public revenue under the new tax regime must not override taxpayer rights and constitutional protections.
Speaking at the Nigerian Bar Association (NBA), Gombe Branch Law Week, Agbu described the 2025 tax reforms as a landmark restructuring of the country’s fiscal system aimed at modernising tax administration, simplifying tax collection, expanding the tax base and reducing dependence on oil revenue.
He said the reforms, which took effect on January 1, 2026, introduced key changes, including expanded tax exemptions for low-income earners and small businesses, the establishment of a Tax Ombudsman to handle taxpayer complaints, and the transformation of the Federal Inland Revenue Service into the Nigeria Revenue Service (NRS).
The tribunal Chairman, however, warned that stronger enforcement powers and increased digital monitoring could raise concerns among businesses and citizens, if not implemented fairly. He stressed that revenue generation must always operate within constitutional limits and respect the rights of taxpayers.
According to Agbu, taxpayers are entitled to fair hearing, due process, access to information, privacy, the right of appeal and protection against multiple taxation. He urged Government to strengthen taxpayer education, simplify compliance procedures and ensure greater transparency and accountability in the management of public funds.
Agbu maintained that the success of the reforms would not be measured solely by the amount of revenue generated, but by Government’s ability to sustain public confidence through fairness, accountability and respect for taxpayer rights.
He added that, effective implementation would be crucial to achieving the reforms’ long-term objectives.