TAX

Implementing Tax Reforms Amidst Economic Hardship Dangerous – Experts

Some financial experts have weighed in on the National Economic Council’s (NEC) call for the withdrawal of proposed tax reform bills, following pushback from the Northern Governors Forum.

The economists who spoke to NewsNGR also faulted the timing of the bill stating that it should be shifted to a latter date when the economic hardship would have abated.

The National Economic Council (NEC), chaired by Vice President Kashim Shettima, had last Thursday called for withdrawal of the tax reform bills transmitted to the National Assembly by President Bola Tinubu.

On October 3, President Tinubu had transmitted the Nigeria Tax Bill, Nigeria Tax Administration Bill (NTAB), Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board Establishment Bill to NASS.

NEC’s call for the bills’ withdrawal followed their rejection by the Northern Governors’ Forum on Sunday.

Governors of the 19 northern states had claimed that the proposed derivation-based model for the distribution of Value Added Tax (VAT) is against the region’s interest.

“Forum notes with dismay the content of the recent Tax Reform Bill that was forwarded to the National Assembly. The contents of the bill are against the interests of the north and other sub-nationals especially the proposed amendment to the distribution of Value Added Tax (VAT) to Derivation-based Model. This is because companies remit VAT using location of their headquarters and tax office and not where the services and goods are consumed.

“In view of the foregoing, the Forum unanimously rejects the proposed Tax Amendments and calls on members of National Assembly to oppose any bill that can jeopardise the well-being of our people,” the Forum had said in a communique signed by its Chairman and Governor of Gombe state, Muhammed Inuwa Yahaya.

Governor Seyi Makinde of Oyo State, speaking to state House Correspondents after a NEC meeting on Thursday, said the council called for withdrawal of the bills to allow for deeper stakeholder consultation.

“NEC noted the need for sufficient alignment on the proposed reforms and recommended the withdrawal of the tax reform bills…We saw the gap and decided that there is a need for a wider consultation,” he stated.

NEC’s recommendation is coming moments after President Tinubu’s Special Adviser on Information and Strategy, Bayo Onanuga, defended the bills as seeking to “create a fairer system.”

“On the proposed derivation-based VAT distribution model, which the Northern Governors oppose, it must be stressed that the new proposal, as enunciated in the Bill, is designed to create a fairer system.

“The current model for distributing VAT is based on where the tax is remitted rather than where goods and services are supplied or consumed. The ongoing tax reform seeks to correct the inherent inequity in the current derivation model as a basis for distributing VAT revenue,” Onanuga clarified.

“The Northern Governors are protesting because the bill aims to compensate areas generating tax income,” he observed, adding that this approach is meant to soften the negative repercussions that often accompany tax revenue generation.

But speaking with NewsNGR, the Head of Research and Investment at FSL Securities Limited, Victor Chiazor, believes the reforms, designed to increase government revenue, are well-intentioned but have suffered from poor timing, as Nigeria faces economic turbulence from subsidy removal and a weakened naira.

“The tax reform bills themselves are not inappropriate, especially for a country grappling with chronically low government revenue,” Chiazor noted. However, he criticized the government’s timing, suggesting that pushing forward with these bills now only adds strain on a public already struggling under recent economic adjustments.

“Given the ongoing impact of subsidy cuts and currency devaluation, it would have been wise to allow tensions within the system to ease first,” he added.

Chiazor urged the government to adopt a more consultative approach before advancing the tax reform agenda, emphasizing that wider engagement could build consensus and reduce opposition to the bill.

“With NEC advocating for the bill’s withdrawal, the government should see this as an opportunity to conduct extensive consultations to gain broader public support,” he suggested.

This broader approach, he argued, could reduce the high levels of resistance seen in response to the bills and pave the way for effective reform that aligns with both government revenue needs and public sentiment.

A senior economist, speaking on condition of anonymity expressed concerns over the recent call by the NEC for the National Assembly to withdraw the pending tax reform bills, a decision he believes could have lasting repercussions on economic policy and development.

According to him, the NEC’s influence on the national economy is significant, and its intervention sends a strong signal that could hinder the bill’s progress.

“The tax reform bills initially received accelerated attention in the National Assembly, as legislators prioritized them in hopes of modernizing and streamlining the country’s tax framework.

“However, with the NEC’s public call for withdrawal, the legislative momentum behind the bills has come to a sudden halt.

“The National Assembly doesn’t have much choice now but to step back,” he said, emphasizing that the NEC’s opposition leaves lawmakers little room to continue their support.

The economist questioned the wisdom behind NEC’s move, describing it as counterproductive.

“NEC, as an executive advisory body, holds considerable sway over national economic policies. But by pulling back on these reforms, they may be undercutting their own strategic goals,” he explained.

He suggested that the executive’s request could be viewed as “shooting themselves in the leg,” as comprehensive tax reform has been seen as crucial for attracting foreign investment, boosting revenue generation, and addressing longstanding tax inefficiencies.

The economist noted that while the tax reform bills weren’t broadly popular within corporate circles, they aimed to create a more equitable and transparent tax system.

“It wasn’t a widely embraced bill within the business community,” he remarked, “but its potential for economic transformation shouldn’t be underestimated.”

According to him, NEC’s intervention may signify broader disagreements within government circles regarding the direction of tax reform.

Managing Director of Arthur Stevens Asset Management Limited, Mr. Olatunde Mohammed Amolegbe voiced his views on the NEC call for the withdrawal of the contentious tax reform bills, which have faced resistance, particularly from the Northern Governors Forum.

In Amolegbe’s view, financial policies in a federation as diverse as Nigeria should always consider the best interests of all federating units, acknowledging that economic perspectives often vary from state to state.

“In a federation like ours, financial issues are bound to be seen through the lens of each state’s interests,” Amolegbe remarked, highlighting the natural response of states that feel the tax reforms could have adverse financial impacts.

“It’s only natural for states that perceive the tax bill as financially burdensome to voice their objections,” he added.

Amolegbe underscored the need for policies that foster unity rather than division, stressing that every state has unique contributions to offer the nation.

“In my personal opinion, policies should be crafted in a way that enhances our unity and not otherwise,” he stated, suggesting that inclusive tax policy could promote greater cohesion.

According to Amolegbe, the NEC’s withdrawal call could be a chance for policymakers to rethink the tax reform approach, potentially fostering a cooperative environment where state and federal interests align.

However, Managing Director of Highcap Securities, Mr. David Adonri responding to opposition from the Northern Governors Forum, argued that the proposed reforms are fair and should not be sidelined, highlighting that the bill aims to create a more balanced distribution of tax benefits across regions.

“The tax reform bill is equitable and should not be withdrawn,” Adonri stated firmly.

He explained that the bill seeks to address the uneven burden felt by regions where tax revenue is generated by compensating these areas, thereby mitigating any adverse economic and social impacts they may experience.

According to Adonri, the Northern Governors’ objections stem from concerns over this redistribution model, which seeks to ensure that regions contributing significantly to tax income also receive benefits to counterbalance the toll of tax revenue generation on local communities.

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