The Executive Chairman of the Nigerian Revenue Service, Zacch Adedeji, has said technology will determine the success of Nigeria’s newly enacted tax laws, describing the reforms as a fundamental shift from manual tax collection to a digitally driven system.
Adedeji spoke on Wednesday at the inaugural convocation lecture of the Federal Polytechnic, Ayede, in Ogo-Oluwa Local Government Area of Oyo State. The lecture was titled “The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development.”
In remarks made available through a statement by his Technical Assistant on Print Media, Sikiru Akinola, Adedeji identified infrastructure gaps, skills shortages, trust deficits and resistance to change as key challenges facing the tax system. He said these issues would be tackled as the country upgrades its tax administration to operate effectively in a digital environment.
“Nigeria has recently enacted a new set of tax laws, representing the most significant restructuring of our nation’s fiscal legislation in 50 years. While public conversation often frames these changes as legal reforms, and that is true, it is also an incomplete picture.
“These laws are not merely changing rates, definitions, or administrative powers. They are quietly redefining how authority operates within the tax system. This is a complete structural overhaul, signalling the end of tax collection as a manual task and the beginning of tax intelligence. If you read the new laws carefully, you will notice a subtle but profound assumption woven throughout their fabric. They presuppose the existence of reliable taxpayer identification, integrated data across institutions, traceable transactions, automated processes, and scalable enforcement.
“In other words, these laws are built for a digital environment. They cannot function properly in a manual, fragmented, paper-based system. The implication is clear: without technology, the laws remain aspirational. With technology, they become operational. This transition is central to the mandate of the Nigeria Revenue Service as we implement this new legal framework. Historically, tax administration relied heavily on human discretion over who was registered, who was assessed, who was audited, and who was penalised. While discretion is not inherently evil, excessive discretion creates inconsistency, which in turn breeds mistrust and drives non-compliance.”
He added that strengthening infrastructure and capacity while safeguarding public trust would enable technology to deliver outcomes that policy alone cannot achieve.
“One of the most important prospects of a technology-driven tax administration is the ability to expand the tax base without increasing tax rates. This matters deeply in a society where citizens already feel overburdened.
“By improving visibility and bringing previously unseen economic activity into view, technology levels the playing field. When compliance broadens, the pressure on the existing base reduces, fairness improves, and legitimacy grows. This is how modern tax systems grow revenue sustainably,” he added.
At the event, Speaker of the House of Representatives, Tajudeen Abbas, represented by Senator AbdulFatai Buhari, urged graduating students to remain committed to lifelong learning. Governing council chair Yakubu Datti commended Adedeji’s leadership in reforming the tax system, while Rector Dr Taofeek Abdul-Hameed encouraged students to draw inspiration from the revenue chief’s journey from a polytechnic background.
