A simmering dispute between the National Association of Nigerian Students (NANS) Southwest Zone D and the Osun State Internal Revenue Service (OIRS) has laid bare deeper tensions over tax administration, student registration pressures, and the persistent challenge of ensuring genuine compliance without creating new barriers for young people.
NANS has accused OIRS of imposing duplicate tax-clearance charges of between ₦8,000 and ₦10,000 on students in state-owned tertiary institutions, even when they present evidence of their parents’ or guardians’ tax compliance. The revenue agency has firmly rejected claims of extortion or double taxation, framing its verification exercise as a necessary step to confirm authenticity of documents and combat fraudulent tax clearances. The standoff, which escalated after a petition submitted on 8 October 2026 by the NANS Joint Campus Council (JCC) Osun Chapter, now carries a seven-day ultimatum ending 27 October 2026.
The Students’ Case: Delays, Fresh Payments, and Academic Pressure
In a statement signed by Zonal Coordinator Comrade Adeyemo Kayode and Assistant General Secretary Comrade Abubakar Musefiu, NANS said its fact-finding exercise corroborated complaints from the JCC. Some students reported that verification of existing parental tax records stalled their admission or registration processes. Yet after making a fresh payment, they were able to proceed almost immediately.
“Some affected students claimed they were able to proceed with registration immediately after making fresh payments, despite having previously submitted evidence of parental tax compliance,” the association stated. NANS described the pattern as potentially exploitative, especially given the tight academic timelines that leave students vulnerable to pressure.
The student body has directed affected students to suspend payment of the disputed tax-clearance charges while continuing to settle tuition and other undisputed fees. It has called on institutions and OIRS to ensure that unresolved verification issues do not block registration or examinations. Demands include disclosure of the applicable tax laws and approved rates, clarification of who is liable to pay, reconciliation of payment records, and refunds for any duplicate or unauthorised collections. NANS has also appealed to Governor Ademola Adeleke, the Osun State House of Assembly, and oversight bodies to intervene, warning of peaceful picketing if the ultimatum is ignored. Students have been advised to preserve receipts, payment demands, and portal screenshots as evidence.
This is not entirely new territory for Osun. In late 2019, similar confusion erupted at Osun State College of Technology (OSCOTECH) when memos initially suggested students themselves were to pay a revised annual tax of ₦3,500 (totalling ₦10,500 over three years) for tax clearance. Clarifications later emphasised that the obligation rested with parents and guardians, with students only required to present evidence of compliance. Miscommunication at the time led some students to make payments before the record was set straight. The current episode echoes those earlier frictions, suggesting that communication gaps between revenue authorities, institutions, and students remain a recurring friction point.
OIRS Response: Verification, Not Extortion
OIRS Acting Chairman Hamzat Solanke has dismissed the extortion narrative as a possible misunderstanding or misinformation. “Every working adult is entitled or eligible to pay taxes, and that is what we have said. Students returning to school or newly admitted were expected to provide evidence of the required tax payment or visit the appropriate tax office to verify their status,” he explained.
Solanke noted that the agency had already responded to the JCC letter and was handling the matter through official channels. The verification process, he said, relies on a digital system using application programming interfaces (APIs) to match payment records with school data. This integration requires cooperation from the institutions and their technology providers.
“The school authority participated, and the technology provider of the school participated because we cannot plug into the school portal if there is no such engagement,” he added.
Crucially, Solanke disclosed that OIRS has made arrests in connection with suspected fraudulent tax-clearance documentation among students.
The agency has urged anyone who believes they have been asked to make unlawful payments to report directly to the revenue service or the nearest tax office, promising that genuine complaints will be investigated. The exercise, according to OIRS, aims to prevent fake documents rather than generate unauthorised revenue.
Broader Context: Tax Reforms, Multiple Taxation Battles, and Student Finances
The dispute unfolds against a national backdrop of significant tax reforms. Nigeria’s new tax legislation, which took effect in early 2026, introduced progressive personal income tax structures with a zero-tax threshold for lower earners (around ₦800,000 annually in some descriptions of the framework) and higher rates for high-income individuals. NANS itself had initially mobilised against the reforms before later engaging with federal authorities, receiving assurances that the laws would not drive up tuition fees, and ultimately shelving nationwide protests. At the state level, Osun has been actively working to curb multiple taxation and illegal collections, including recent moves in the transport sector under a 2026 integrated management law that emphasises digital records and official channels to protect payers from repeated demands.
Personal income tax remains a state matter administered by bodies such as OIRS. Tax clearance certificates (TCCs) have long been required for various official processes, including aspects of student registration or admission in some institutions. The expectation that parents or guardians—rather than students themselves—bear the primary compliance burden is consistent with the principle that working adults are the taxable persons. However, practical bottlenecks in verification systems, especially during peak registration periods, can create the appearance of pressure to pay again.
Students in Nigeria already navigate significant financial pressures. Many rely on parental support, scholarships, or informal side hustles.
Recent commentary has noted that students earning from part-time work or small businesses can fall within the tax net once income is generated, requiring Tax Identification Numbers and returns even if their earnings sit below taxable thresholds. Linking school processes tightly to parental tax records therefore touches a sensitive nerve for families already stretched by economic realities.
OIRS has positioned itself as part of broader efforts to professionalise revenue collection. Its leadership has previously highlighted harmonised bills and digital systems as solutions to multiple taxation complaints from businesses.
The current student-related verification drive appears aligned with a wider anti-fraud posture, including action against fake documents. Yet the speed with which fresh payments reportedly unlock stalled registrations has fuelled perceptions that the system prioritises new collections over efficient reconciliation of existing records.
Analysis: Communication, Trust, and Systemic Friction
At its core, the row reflects classic challenges in Nigerian tax administration: the gap between policy intent and on-the-ground experience. Revenue agencies face genuine problems with document forgery and low compliance culture.
Students and parents, meanwhile, experience any friction in registration as an immediate threat to academic progress. When verification of an existing record takes longer than processing a new payment, the incentive structure itself can appear skewed.
NANS’s demands for transparency—publication of legal basis, rates, liability categories, and reconciliation mechanisms—are reasonable and would help rebuild confidence. Equally, OIRS’s call for students and parents to seek clarification before escalating allegations, and its invitation to report specific cases, offers a practical pathway.
Independent oversight or a joint verification desk involving student representatives, institutional registrars, and OIRS officials could de-escalate the situation quickly and prevent recurrence.
Governor Adeleke’s administration has previously engaged with student bodies on various welfare issues. A timely intervention clarifying procedures, ensuring refunds where duplication is proven, and accelerating digital matching of records would serve both revenue integrity and educational access. The House of Assembly’s oversight role is also relevant, particularly given ongoing state efforts to eliminate arbitrary and multiple collections in other sectors.
For the students caught in the middle, the practical advice remains clear: continue legitimate tuition payments, document every interaction meticulously, and channel complaints through established student leadership structures. For the revenue service, demonstrating that verification is efficient, transparent, and not revenue-driven will be essential to maintaining public trust.
As the 27 October deadline approaches, the outcome will test whether Osun can convert a point of friction into an opportunity for clearer, fairer administration. In a period of national tax reform and heightened sensitivity to the cost of living and education, both sides have incentives to resolve the matter through documented processes rather than confrontation. The real test is whether the systems designed to ensure compliance can do so without placing avoidable burdens on the next generation of taxpayers.
Samuel O. Sulaimon is the founder and Editor-in-Chief of Naijapiz. He covers Global, News, Sports, Finance, Faiths, Education, Politics and Technology.
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