Former president of the Chartered Institute of Taxation of Nigeria (CITN), Gladys Simplice, has urged Nigerians to embrace the new tax regime, blaming opposition to the reforms on wealthy individuals resisting higher tax compliance.
Simplice told the News Agency of Nigeria (NAN) on Thursday that the biggest challenge confronting the reforms was not the provisions of the law but what she described as a "mindset issue" among taxpayers.
NAN reports that implementation of the Nigerian Tax Act and the Nigerian Tax Administration Act, two of the four laws collectively referred to as the 2026 tax reforms, have started nationwide.
She said Nigerians must begin to see taxation as a civic responsibility rather than a burden, stressing that sustainable national development depends largely on efficient tax collection.
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"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.
She said that the reforms represent a major shift in the nation's tax system by protecting low-income earners, who she noted had historically carried a disproportionate share of the tax burden.
She explained that globally, taxation is a key driver of development, but in Nigeria the loudest criticism was coming from high-income earners who fear the new laws would compel them to pay their true 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 long overdue, noting that they are designed to promote fairness, support small businesses and ease the burden on low-income Nigerians.
She said the tax framework is progressive, explaining that individuals earning up to N300,000 annually are exempt from tax, while small businesses with turnovers below N100 million will no longer face multiple taxation.
According to her, this approach ensures equity and encourages compliance across all income levels.
Simplice also highlighted the introduction of a self-assessment system, noting that improved data integration across federal and state governments would expose under-declaration.
"There is no hiding place anymore. You can assess yourself, but government will still verify," she said.
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She added that improved information technology capacity at revenue offices has strengthened enforcement, citing Lagos State's rollout of synchronised taxpayer identification numbers as a practical example.
Simplice urged Nigerians to give the reforms time to yield results, noting that resistance to change was common but often subsided once benefits became visible.
"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 government to ensure transparency and accountability in the management of tax revenues, stressing that public trust depends on how collected funds are utilised.
"As we gather this money, it must be used for the people and not stolen," she said.
