Former President of the Chartered Institute of Taxation of Nigeria (CITN), Mrs Gladys Simplice, has called on Nigerians to support the country’s newly implemented tax reforms, attributing growing resistance to opposition from high-income earners uncomfortable with stricter compliance.
Simplice made the call on Wednesday, as implementation of the Nigerian Tax Act and the Nigerian Tax Administration Act—two of the four laws collectively known as the 2026 tax reforms—commenced nationwide.
She argued that the core challenge confronting the reforms was not the substance of the laws but what she described as a “mindset issue” among taxpayers, particularly those long accustomed to weak enforcement.
According to her, Nigerians must begin to see taxation as a civic duty rather than an imposition, stressing that sustainable national development is impossible without efficient and 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,” she said.
Simplice noted that the new tax framework represents a major shift toward fairness by protecting low-income earners who, she said, have historically carried a disproportionate share of the tax burden.
She observed that much of the public criticism surrounding the reforms was being driven by wealthy individuals who fear that the new laws would compel them to fully meet their 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 stated.
Describing the reforms as long overdue, Simplice said the new laws were designed to promote equity, support small businesses and reduce financial pressure on low-income Nigerians.
She explained that under the revised structure, individuals earning up to ₦300,000 annually are exempt from tax, while small businesses with turnovers below ₦100 million will no longer be subjected to multiple taxation.
According to her, the progressive framework is aimed at ensuring fairness across income levels and encouraging voluntary compliance, which she described as critical to Nigeria’s economic stability and long-term growth