The Executive Chairman of the Nigerian Revenue Service (NRS), Zacch Adedeji, has described technology as the driving force behind the effective implementation of Nigeria’s newly enacted tax laws, stressing that digital transformation will expand the country’s tax base without increasing tax rates.
Adedeji made this known on Wednesday while delivering the maiden convocation lecture of the Federal Polytechnic, Ayede, in Ogo-Oluwa Local Government Area of Oyo State.
In a statement issued by his Technical Assistant on Print Media, Sikiru Akinola, the NRS boss identified infrastructure deficits, skills gaps, trust issues, and resistance to change as some of the major challenges confronting Nigeria’s tax administration.
Delivering a lecture titled “The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development,” Adedeji explained that the newly enacted tax laws represent the most significant restructuring of Nigeria’s fiscal legislation in 50 years.
According to him, while public discourse often frames the reforms as purely legal adjustments, they go far beyond changes in rates, definitions, or administrative powers.
“These laws 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,” he said.
Adedeji noted that the new legal framework presupposes reliable taxpayer identification systems, integrated data across institutions, traceable transactions, automated processes, and scalable enforcement mechanisms.
“In other words, these laws are built for a digital environment. They cannot function properly in a manual, fragmented, paper-based system. Without technology, the laws remain aspirational. With technology, they become operational,” he stated.
He explained that historically, tax administration in Nigeria relied heavily on human discretion in determining who is registered, assessed, audited, or penalized, a system that often bred inconsistency and mistrust.
“While discretion is not inherently evil, excessive discretion creates inconsistency, which in turn breeds mistrust and drives non-compliance,” he said.
Adedeji further stressed that technology would help address long-standing structural weaknesses by improving infrastructure, strengthening institutional capacity, protecting public trust, and managing resistance to change.
“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.
In his remarks, the Speaker of the House of Representatives, Tajudeen Abbas, encouraged the graduating students to be worthy ambassadors of the institution. Represented by Senator AbdulFatai Buhari, who represents Oyo North, the Speaker urged them to continue acquiring knowledge and striving for excellence.
He also commended Adedeji for spearheading reforms in Nigeria’s tax administration.
Chairman of the institution’s Governing Council, Yakubu Datti, praised the NRS chairman for leading the re-engineering of Nigeria’s tax architecture.
Similarly, the Rector of the Polytechnic, Dr. Taofeek Adekunle Abdul-Hameed, urged the graduating students to emulate Adedeji, noting that he began his academic journey from a polytechnic before rising to national prominence.
