By ABDULKABIR MUHAMMED

A professor of economic history at the Obafemi Awolowo University (Ife), Professor Adetunji Ogunyemi, has said that Nigerian dons would be committing a crime if they refuse to pay withholding tax on honorarium paid to them for delivering lectures at public institutions. The professor explained this at the second annual symposium of the Master’s in International Relations and Strategic Studies (MIRSS) LASU, held at the Gbajabiamila Conference Hall on Friday, 31 October 2025.

In his lecture titled “When the right tax policy meets the right tax administrator: President Tinubu and the restructuring of Nigeria’s fiscal space”, the budget expert analysed the impacts of President Bola Ahmed Tinubu’s tax reforms. While emphasising the inevitability of taxes for the survival of an economy, Professor Ogunyemi noted that the Tinubu tax reforms were different from those of the past regimes.

The lawyer argued that, while there had been taxation in the previous military and civilian regimes, the new tax laws mean “a lot of people who previously have not been paying taxes are now brought into the tax net.”

“In other words, it is not taxation and the prices, or if you like, the amount of money we are going to pay as taxes are increasing. No. But that the field is now being expanded to cover those who before were not paying taxes,” he emphasised.

However, the OAU lecturer has encouraged Nigerians to be patient with the pains that accrue with the present tax reforms. He said:

“What is the ultimate purpose? Is it to show what contributions Nigerians are making to their country, and how to grow the country? Painfully, yes, but with care.”

Meanwhile, Professor Ogunyemi has said that lecturers would now pay 5 per cent of their honoraria as tax on any public lecture delivered. The don clarified that, by the time the tax reforms took effect in January 2026, any lecturer who refuses to pay tax on their honorarium would be committing a crime.

“Lecturers would pay 5% on honorarium for delivering lectures. So, if anyone, for example, delivers a lecture and gets an honorarium, and he's not paying withholding tax, he’s committing a crime.

“So, the issue is, how do you apprehend such? How do you know they have done it?

“Everything, irrespective of stamp duties and whatever transaction you do officially, let the payer take 5 per cent out of it first and transfer the remainder to the person receiving it.”