The Fiscal Discipline and Development Advocacy (FIDAC) has called on civil society organisations (CSOs) across Nigeria to move beyond public awareness campaigns and actively promote accountability and compliance under the Nigeria Tax Reform Acts, 2025.
FIDAC described the 2025 Tax Reform Acts as one of the most ambitious efforts in recent years to modernise Nigeria’s tax system, noting that the reforms are designed 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.
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In a statement seen by BusinessDay, FIDAC stressed that the success of the reforms would not be determined by legislation alone, but by the level of public understanding, trust, and voluntary compliance they generate.
“Civil society organizations occupy a uniquely strategic position as trusted intermediaries between the state and citizens,” the group said. “Awareness is necessary, but it is no longer sufficient. CSOs must rise from awareness to accountability.”
FIDAC noted that Nigeria’s tax environment has long been shaped by misinformation and fear, often fuelled by informal interpretations that discourage compliance. While the 2025 reforms are citizen-focused, the organisation said their technical nature makes simplified communication an urgent civic responsibility.
The group urged CSOs to translate the provisions of the new tax laws into clear, accessible messages through community engagements, radio and television programmes, social media content, town halls, and grassroots workshops targeted at small and medium-sized enterprises (SMEs), informal sector operators, artisans, traders, and low-income earners.
FIDAC highlighted key reliefs in the reforms, including personal income tax exemptions for individuals earning up to ₦800,000 annually, enhanced reliefs for small businesses, and rent relief of up to ₦500,000. According to the organisation, when citizens understand these provisions, taxation is seen less as punishment and more as a tool for inclusion and opportunity.
As Nigeria transitions to a more digital tax system, including e-invoicing and electronic filing, FIDAC also called on CSOs to expand digital outreach through podcasts, webinars, and partnerships with influencers to reach young entrepreneurs and urban informal workers. Sharing real-life success stories of compliant businesses accessing exemptions and VAT refunds, it said, would help build trust in the system.
Beyond awareness, FIDAC urged CSOs to provide practical compliance guidance, including simple checklists for Tax Identification Number (TIN) registration, PAYE obligations, withholding tax, and e-invoicing adoption, in collaboration with tax professionals.
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The organisation further emphasised the need for transparency and accountability, noting that compliance is strongest when citizens can clearly see how tax revenues translate into public services such as infrastructure, education, health, and social protection.
The group encouraged CSOs to advocate for open data, monitor revenue use, and track enforcement patterns to ensure that vulnerable groups and micro-enterprises are not unfairly affected.
Describing the reforms as a “defining civic moment,” FIDAC concluded that sustained civil society engagement is essential to transforming 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,” the statement said. “It is a cornerstone of national development.”
