Dr. Abdussalam Muhammad Kani
The Fiscal Discipline and Development Advocacy (FIDAC) is a civic platform committed to promoting fiscal responsibility, transparency, citizen engagement, and accountable governance in Nigeria.
FIDAC collaborates with civil society organizations, the media, professional bodies, and citizens to reinforce the social contract between the government and the governed, particularly in matters of public finance, taxation, and service delivery.
FIDAC notes that the Nigeria Tax Reform Acts, 2025, represent one of the most significant efforts in recent years to modernize the country’s tax system.
The reforms aim to broaden the tax base, reduce the burden on low-income earners and small businesses, deepen digital tax administration, and strengthen the link between taxation and national development.
However, the true success of these reforms will not be measured by legislation alone, but by the level of public understanding, trust, and voluntary compliance they inspire.
In this regard, civil society organizations (CSOs) occupy a uniquely strategic position as trusted intermediaries between the state and citizens.
FIDAC, therefore, calls on CSOs across Nigeria to rise from awareness to accountability in promoting the new tax laws.
Awareness is necessary, but it is no longer sufficient. For decades, Nigeria’s tax environment has been shaped by misinformation, fear, and informal “tea-joint” interpretations that discourage compliance and weaken trust.
The 2025 reforms, while progressive and citizen-focused, are technical and complex, making simplified communication an urgent civic responsibility.
CSOs must take the lead in translating the provisions of the new tax laws into accessible messages through community engagements, radio and television programs, infographics, social media content, town halls, and grassroots workshops targeted at SMEs, informal sector operators, artisans, traders, and low-income earners.
FIDAC emphasizes that when citizens understand that individuals earning up to N800,000 annually are exempt from personal income tax, that small businesses now enjoy enhanced reliefs, or that rent relief of up to N500,000 is available, taxation no longer feels punitive.
Instead, it becomes a tool for protection, inclusion, and opportunity.
CSOs have the power to reframe taxation from a symbol of coercion to a shared civic responsibility that delivers tangible benefits.
As Nigeria transitions to a more digital tax system, including e-invoicing and electronic filing, CSOs must also expand digital outreach.
Leveraging social media platforms, podcasts, webinars, and partnerships with influencers can help reach young entrepreneurs, professionals, and urban informal workers.
Sharing real-life success stories of compliant businesses accessing exemptions and VAT refunds will further demystify the system and counter skepticism surrounding digital tax reforms.
Beyond awareness, FIDAC urges CSOs to provide practical compliance guidance.
Many willing taxpayers lack the tools and confidence to comply.
Developing simple checklists for TIN registration, PAYE obligations, withholding tax, and e-invoicing adoption, while partnering with tax professionals for accuracy, will bridge this gap.
Addressing persistent myths that digital tax systems are overly complex or designed to criminalize small traders is equally critical. Evidence-based clarifications, supported by institutions such as the Nigeria Revenue Service and credible policy bodies, must replace fear with facts.
FIDAC also underscores the importance of advocacy for transparency and accountability.
Compliance is strongest when citizens can see a clear link between the taxes they pay and the public services they receive.
CSOs should push for open data and demand that revenue authorities regularly publish reports showing how tax revenues translate into investments in infrastructure, education, health, and social protection.
By collaborating to monitor revenue remittances and advocate safeguards against leakages, CSOs can ensure that increased compliance is matched by responsible public financial management.
Monitoring and feedback must remain central to civil society engagement. CSOs are encouraged to track enforcement patterns, audits, penalties, and implementation gaps, especially those affecting rural communities, digitally excluded groups, and micro-enterprises.
Partnerships with universities and research institutions can help generate evidence on the reforms’ impact on tax-to-GDP ratios, SME formalization, equity, and inclusion, providing constructive feedback to policymakers.
Finally, FIDAC calls for targeted support to ensure that no group is left behind. Training micro and small enterprises on available exemptions, using local-language radio and television programs to explain tax reliefs to low-income earners, and linking informal traders to e-invoicing support clinics through community networks are practical steps CSOs can take to make compliance humane and inclusive.
The Nigeria Tax Reform Acts, 2025 present civil society with a defining civic moment. Moving from awareness to accountability requires sustained engagement, trust-building, and practical support.
FIDAC calls on all CSOs to embrace this responsibility and help transform taxation into a foundation for shared prosperity, good governance, and a stronger social contract.
Compliance, when rooted in understanding and trust, is not a burden; it is a cornerstone of national development.
