Former president of the Chartered Institute of Taxation of Nigeria, Gladys Simplice, has called on Nigerians to accept the new tax regime, attributing resistance to the reforms to wealthy individuals unwilling to comply with higher tax obligations.
Simplice made the remarks on Thursday in an interview with the News Agency of Nigeria, where she said the major obstacle facing the reforms was not the content of the laws but what she described as a “mindset issue” among taxpayers.
Recall that the implementation of the Nigerian Tax Act and the Nigerian Tax Administration Act—two of the four legislations collectively known as the 2026 tax reforms—has commenced nationwide.
She said Nigerians need to begin viewing taxation as a civic duty rather than a burden, noting that meaningful national development is largely dependent on effective tax collection.
“Taxes are what build nations. We cannot continue to complain about poor infrastructure and still resist the very instrument used to fix it,” Simplice said.
According to her, the reforms mark a significant shift in Nigeria’s tax system by offering protection to low-income earners, who she noted have historically borne a disproportionate share of the tax burden.
She explained that while taxation is globally recognised as a key driver of development, opposition in Nigeria has been most vocal among high-income earners who fear the reforms will compel them to meet their actual tax obligations.
“High-income earners are instigating others to attack the law because it will affect them. They have been cheating us for decades,” she said.
Simplice described the reforms as overdue, stating that they are designed to promote equity, support small businesses and reduce the tax burden on low-income Nigerians.
She noted that the tax framework is progressive, explaining that individuals earning up to N300,000 annually are exempt from tax, while small businesses with annual turnovers below N100 million will no longer be subjected to multiple taxation.
She added that the structure is intended to ensure fairness and improve compliance across different income levels.
Simplice also drew attention to the introduction of a self-assessment system, saying enhanced data integration between federal and state governments would help uncover cases of under-declaration.
“There is no hiding place anymore. You can assess yourself, but government will still verify,” she said.
She further stated that improvements in information technology at revenue agencies have strengthened enforcement, citing Lagos State’s introduction of synchronised taxpayer identification numbers as an example.
Simplice urged Nigerians to allow time for the reforms to take effect, noting that resistance to policy changes is common but often diminishes once benefits become evident.
“People always resist change, but with time they begin to see the benefits. These laws are not cast in iron. Errors can be corrected. Let us embrace this new era,” she said.
She also advised the government to maintain transparency and accountability in the utilisation of tax revenues, stressing that public confidence depends on how collected funds are managed.
“As we gather this money, it must be used for the people and not stolen,” she said.
