By Our Correspondent
A human rights lawyer and President of the Voters Rights Organisation of Nigeria (VRON), Barr. Jezie Ekejiuba, has described the recently enacted Tax Identification policy, which introduces the use of Tax ID (TID) or Tax Identification Number (TIN) from January 1, 2026, as unconstitutional and discriminatory against Nigerians.
In a statement issued on Sunday, Ekejiuba urged Nigerians not to worry about the new provision, arguing that it contradicts the fundamental human rights guaranteed under the 1999 Constitution of Nigeria (as amended).
According to him, Section 8(2) of the Tax Act, which provides for the mandatory use of Tax ID, unfairly targets only a segment of the population, especially those who operate bank accounts or engage in transactions requiring government-issued licences such as school enrolments, hospitals, courts, contracts, or business registrations.
“The majority of Nigerians neither maintain bank accounts nor require licences for government transactions. This means the law effectively burdens only a class of citizens, making it discriminatory,” he said.
Ekejiuba maintained that this selective application runs contrary to Section 42 of the Constitution, which guarantees all Nigerians the right to freedom from discrimination.
Furthermore, he argued that the new tax provision threatens the constitutional right of citizens to own property, including money in bank accounts.
“If any Nigerian is denied access to his or her money in the bank because of failure to provide TID or TIN, it amounts to an infringement of Section 43 of the Constitution, which guarantees the right to own property anywhere in Nigeria,” the statement read.
He warned that such restrictions could expose banks to lawsuits and claims running into billions of naira in compensatory damages for denying citizens access to their lawful funds.
Quoting Section 1(3) of the Constitution, the lawyer stressed that any law inconsistent with the Constitution is null and void.
“The so-called Tax ID or Tax IN introduced by Section 8(2) of the new Tax Act is inherently inconsistent with constitutional provisions. It is unconstitutional, illegal, null and void ab initio,” Ekejiuba declared.
He called on lawmakers, policymakers, and the judiciary to strike down the controversial provision, describing it as a “Tax the Poor Policy” that should not stand in a democratic society governed by the rule of law.
