The Chairman of the Nigeria Revenue Service (NRS), Dr. Zacch Adedeji, on Wednesday, said the success or failure of the country’s newly enacted tax laws depend largely on the effective deployment of technology.
He described digital infrastructure as the bedrock upon which the sweeping fiscal reforms must stand.
Adedeji stated this while delivering the maiden convocation lecture of the Federal Polytechnic Ayede, Oyo State titled “The Role of Technology in Implementing Nigeria’s New Tax Laws: Challenges, Prospects, and Implications for National Development” at the permanent site of the institution,Ayede, Ogo-Oluwa Local Government Area, Ogbomoso, Oyo State.
He described the new tax laws as the most significant restructuring of Nigeria’s fiscal legislation in nearly 50 years.
“This is not just a change in tax rates or definitions; it is a comprehensive restructuring of our tax administration framework. And that framework must now be powered by technology,” he said.
According to him, the laws were deliberately designed for a digital environment, presupposing reliable taxpayer identification systems, integrated institutional databases, traceable transactions, and automated compliance processes.
“The 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,” Adedeji said.
He noted that technology would significantly reduce excessive human discretion in tax administration, which he said often breeds inconsistency, opacity, and mistrust.
“For too long, enforcement has been personality-driven. What technology does is to replace discretion with data, and opacity with transparency. It creates a system that is structured, predictable, and fair,” he said.
The NRS boss further described data as “the new infrastructure of modern tax systems,” stressing that credible and harmonised data would enable risk-based assessments rather than random audits.
“With accurate data, we can move from blanket enforcement to targeted compliance. That makes the system more efficient for government and less burdensome for taxpayers,” he added.
Adedeji, however, identified major obstacles to digital tax reform, including inadequate electricity supply, poor internet connectivity, skills shortages, cybersecurity risks, and institutional resistance to transparency.
“Technology does not operate in a vacuum. It requires power, connectivity, skilled manpower, and a culture that embraces accountability. These are real challenges we must confront,” he added.
Despite the hurdles, Adedeji maintained that a technology-driven tax system would expand the tax base without necessarily increasing rates, enhance revenue predictability, and strengthen investor confidence.
“If we get the technology right, we will not need to overburden citizens with higher rates. We will widen the net, improve compliance, and create a more sustainable revenue base,” the chairman explained.
Dr. Adedeji added that technology remains “the critical bridge between legislative intention and practical implementation,” stressing that sustainable national development depends on building a transparent, efficient, and digitally enabled revenue system.
The Chairman of the Governing Council of Federal Polytechnic Ayede, Hon. Yakubu Dati and the Rector, Engr. Taofeek Adekunle Abdul-Hameed, both thanked the Dr. Zacch Adelabu Adedeji, Speaker of the House of Representatives, Rt. Hon. Tajudeen Abbas, represented by Sen. Abdul-Fatai Omotayo Buhari, traditional rulers, other members of the Governing Council, and other dignitaries.
Present at the event were Speaker of the House of Representatives, Rt. Honourable Tajudeen Abbas, represented by the Chairman, Senate Committee on Aviation and Aerospace Development, Senator Abdul-Fatai Omotayo Buhari; Senator Hamzat Ayoade Adeseun; Honourable Segun Dokun Odebunmi; Dr. Saka Adegbte Balogun, Balogun of Ogbomosoland; Asiwaju of Ogbomosoland, Asiwaju (Prof.) Adesola Adepoju; AlhajiLamidi Monsur Ayoade Ejide; Mr. Williams Adeleye; Alhaji Bashiru Akanbi, Prof. Rasaq Olatunde ROM Kalilu and other Principal Officers of LAUTECH; other Rectors, Provosts many institutions’ Principal Officers, among others..
