Revenue chief highlights infrastructure, skills, trust and resistance as key hurdles in digital tax transition…..
The Executive Chairman of the Nigerian Revenue Service, Zacch Adedeji, has identified technology as the defining factor in the successful implementation of Nigeria’s newly introduced tax laws, describing the reforms as a major structural shift in the country’s fiscal system.
Adedeji spoke on Wednesday while delivering the inaugural convocation lecture at the Federal Polytechnic, Ayede, in Ogo-Oluwa Local Government Area of Oyo State. His lecture was titled “The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development.”
In a statement issued by his Technical Assistant on Print Media, Sikiru Akinola, the revenue chief outlined infrastructure gaps, skills deficit, trust issues, and resistance to change as some of the most critical challenges facing tax administration in the country.
He explained that the newly enacted tax laws represent the most far-reaching overhaul of Nigeria’s fiscal legislation in five decades, stressing that while the reforms are often viewed purely as legal changes, they are fundamentally reshaping how authority and compliance operate within the tax system.
According to Adedeji, the reforms go beyond adjustments in tax rates or administrative procedures, signalling a transition from manual tax collection to what he described as “tax intelligence.” He noted that the new legal framework assumes the presence of reliable taxpayer identification, integrated institutional data, traceable financial transactions, automated systems, and scalable enforcement mechanisms.
He emphasised that the new laws are designed for a digital environment and cannot function effectively within a fragmented, paper-based system. Without technology, he said, the reforms would remain largely aspirational, but with the right digital infrastructure, they become fully operational.
Adedeji observed that traditional tax administration in Nigeria relied heavily on human discretion in determining registration, assessment, auditing, and enforcement. While discretion is not inherently problematic, he noted that excessive reliance on it often results in inconsistency, weakens trust, and encourages non-compliance.
He added that improvements in infrastructure, stronger institutional capacity, public confidence, and managed resistance would enable technology to achieve outcomes that policy alone cannot deliver.
Highlighting the benefits of a technology-driven tax system, Adedeji said one of its most significant advantages is the potential to expand the tax base without increasing tax rates, a development he described as crucial in a society where many citizens already feel financially strained.
He explained that enhanced data visibility would help capture previously unrecorded economic activities, promote fairness, reduce pressure on compliant taxpayers, and strengthen the legitimacy of the tax system. According to him, this is how modern tax administrations sustainably grow revenue.
Also speaking at the event, the Speaker of the House of Representatives, Tajudeen Abbas, urged graduating students of the institution to represent their alma mater with distinction. Abbas, who was represented by the senator representing Oyo North, AbdulFatai Buhari, encouraged the students to remain committed to continuous learning and self-development.
Chairman of the institution’s Governing Council, Yakubu Datti, commended Adedeji for spearheading the ongoing transformation of Nigeria’s tax architecture.
In his remarks, the Rector of the Federal Polytechnic, Ayede, Taofeek Abdul-Hameed, urged the graduating students to draw inspiration from Adedeji’s career path, noting that the revenue chief began his professional journey at a polytechnic.
