The National Association of Nigerian Students, NANS, Southwest Zone D, has accused the Osun State Internal Revenue Service, OIRS, of allegedly imposing duplicate tax-clearance charges on students in state-owned tertiary institutions.
However, the revenue agency has denied the allegations, insisting that its verification exercise is intended to confirm tax compliance and prevent fraudulent documentation.
In a statement issued on Tuesday by its Zonal Coordinator, Comrade Adeyemo Kayode, and Assistant General Secretary, Comrade Abubakar Musefiu, NANS alleged that some students were being asked to pay between N8,000 and N10,000 for tax clearance despite presenting evidence of their parents’ tax compliance.
The association said its fact-finding exercise supported concerns raised in a petition submitted to OIRS by the NANS Joint Campus Council, JCC, Osun Chapter, on October 8, 2026.
It alleged that some students had experienced delays in verifying existing payment records, leaving their admission or registration processes unresolved.
According to NANS, "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 student body argued that such circumstances required an explanation from the revenue service.
NANS directed affected students to suspend payment of the disputed tax-clearance charges pending clarification, while continuing to pay tuition fees and other undisputed charges.
It also called on institutions and OIRS to ensure that unresolved verification issues do not prevent students from completing registration or taking examinations.
The association gave OIRS until October 27, 2026, to respond in writing to its October 8 petition and begin a documented resolution process.
Its demands include "disclosure of the applicable tax laws and approved rates, clarification of the categories of persons liable to pay, reconciliation of payment records and refunds for any duplicate or unauthorised collections established."
NANS also called on Governor Ademola Adeleke, the Osun State House of Assembly and relevant oversight authorities to intervene.
It warned that failure to address its demands within the seven-day ultimatum could lead to peaceful picketing, while urging students to preserve receipts, payment demands and portal screenshots as evidence of their complaints.
However, OIRS Chairman, Hamzat Solanke dismissed allegations that the agency was attempting to defraud students, describing the controversy as a possible misunderstanding or misinformation surrounding the tax-clearance verification process.
“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 said the agency had responded to a letter from the JCC and was addressing the matter through official communication.
The revenue service chairman maintained that the exercise was designed to verify compliance and ensure the authenticity of tax-clearance documents rather than impose unlawful charges.
He also explained that the verification process involved a digital system designed to match payment records with relevant school records.
"The integration required the participation of 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. The system used an application programming interface (API) to enable the exchange of information between digital platforms," he added.
The OIRS chairman disclosed that the agency had made arrests in connection with suspected fraudulent tax-clearance documentation among students.
He urged students and parents who believed they had been asked to make unlawful payments to report their complaints directly to the revenue service or visit the nearest tax office.
The revenue service, for its part, urged students to seek clarification before making allegations of extortion and assured the public that genuine complaints would be investigated.
Osun tax row: NANS, OIRS disagree over alleged extortion, double taxation claims