The Executive Chairman of the Nigerian Revenue Service (NRS), Zacch Adedeji, has identified technology as a key driver for the successful implementation of the country’s new tax laws.
Adedeji made this known while delivering the maiden convocation lecture of the Federal Polytechnic, Ayede, in Ogo-Oluwa Local Government Area of Oyo State on Wednesday, February 11, 2026.
He highlighted infrastructure deficits, inadequate skills, lack of trust, and resistance to change as some of the key challenges facing taxation in Nigeria.
Speaking on the topic, ‘The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development,’ the NRS chairman expressed confidence that these challenges would be tackled through the imminent upgrade of the nation’s tax system to a fully digital environment.
Adedeji said: “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, signaling 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.
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“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 is registered, who is assessed, who is audited, and who is penalised.
“While discretion is not inherently evil, excessive discretion creates inconsistency, which in turn breeds mistrust and drives non-compliance.”
Adedeji, according to a statement issued by his Technical Assistant on Print Media, Sikiru Akinola, noted that when infrastructure improves, capacity grows, trust is protected, and resistance is managed just as technology begins to do what policy alone cannot.
He added: “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.”
In his remark, the Speaker of the House of Representatives, Tajudeen Abass, urged the graduating students to be good ambassadors of the institution.
Abass, who was represented by the senator representing Oyo North, AbdulFatai Buhari, charged the graduating students not to relent in their bid to acquire more knowledge.
He also commended Adedeji for leading the change in tax administration in the country.
The Chairman of the institution’s Governing Council, Yakubu Datti, commended Adedeji for spearheading the re-engineering of Nigeria’s tax architecture.
Similarly, the Rector, Dr. Taofeek Abdul-Hameed, urged the graduating students to emulate Adedeji, noting that he began his academic journey at a polytechnic.
