The Federal Government has announced sweeping reforms banning cash-based tax collection and roadside enforcement checkpoints, describing the move as a necessary step to protect citizens’ rights, reduce abuse of authority and strengthen public security across the country.
The directive, issued under the newly approved Presumptive Tax Regulations and Guidelines on the Implementation of Tax Laws, outlaws the mounting of roadblocks, motor park checkpoints and street-level enforcement operations by revenue officials.
Security analysts say the policy responds to long-standing concerns that informal tax checkpoints had evolved into flashpoints for intimidation, extortion and, in some cases, violent confrontations between revenue agents and members of the public.
Roadblocks Viewed as Security Risks
Speaking during the unveiling of the regulations in Abuja, officials of the Federal Government of Nigeria said roadside tax collection had increasingly posed risks to public order and national security.
According to government sources, unregulated checkpoints — often operated without clear identification or oversight — had created confusion for motorists and security agencies, making it difficult to distinguish legitimate enforcement from criminal activity.
Experts note that such roadblocks disrupted free movement, exposed commuters to harassment and sometimes led to clashes that endangered lives, particularly along highways and in commercial centres.
Protecting Freedom of Movement
The Executive Secretary of the Joint Revenue Board, Mr. Olusegun Adesokan, said the ban was also grounded in constitutional considerations.
He explained that stopping citizens on roads, highways and market routes to demand tax payments violated fundamental rights, including freedom of movement and protection from unlawful coercion.
“The era of forcing compliance through intimidation and obstruction is over,” Adesokan said, stressing that tax enforcement must respect due process and civil liberties.
Curbing Abuse and Extortion
Civil-rights advocates have for years accused some revenue officials of exploiting roadside tax collection to extort traders, transport workers and commercial drivers under the guise of enforcement.
Under the new regulations, all forms of cash tax payments are prohibited, eliminating opportunities for on-the-spot demands, unofficial receipts and diversion of public funds.
Revenue collection is now restricted to approved digital platforms, allowing transactions to be traced and audited.
Officials said this measure would reduce corruption, protect citizens from financial exploitation and make enforcement actions more transparent.
Security Coordination and Oversight
The government disclosed that security agencies had been briefed on the new rules to prevent collaboration with illegal tax checkpoints.
Authorities warned that any revenue official found mounting roadblocks or collecting cash would face sanctions, including prosecution, in line with existing laws.
An ombudsman mechanism has also been introduced to enable citizens report harassment, intimidation or unlawful enforcement practices linked to tax collection.
Impact on Public Order
Security experts say removing informal checkpoints could ease traffic congestion, reduce confrontations on highways and allow law enforcement agencies focus on genuine security threats.
They argue that eliminating unofficial roadblocks will also reduce the chances of criminals impersonating revenue officials — a tactic increasingly used to commit robbery and extortion.
Human-Centred Enforcement Model
The Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun, said the reforms signal a shift toward a rights-respecting, rule-based tax system.
He noted that revenue mobilisation should not come at the cost of public safety or dignity, adding that compliance must be driven by trust rather than fear.
A Break From Past Practices
For many Nigerians, the decision represents a long-awaited response to years of unchecked roadside enforcement that blurred the line between taxation and harassment.
Observers say successful implementation will depend on strict monitoring, public awareness and the willingness of state and local governments to abandon coercive revenue practices.
The Federal Government said the reforms are part of a broader effort to align fiscal administration with democratic principles, rule of law and internal security objectives.
