Last January, in the midst of all the uncertainties surrounding the incoming tax reform bill, Nigerians were confronted with rumours of additional taxes to be imposed by the Nigeria Police in the form of a compulsory CMR certification which all motorists were supposed to acquire at a stipulated fee. The document would be a new addition to the regular age-long vehicle particulars— Vehicle licence, Insurance and certificate of road worthiness plus, at times, proof of ownership.
Nigerians, who were already reeling from the adverse effects of the removal of fuel subsidy and the attendant inflation and general hardship, cried out against the proposed police tax and warned the federal government to rein in its agencies and parastatals who were in the habit of imposing additional taxes on the people. In a piece titled “One Toll Gate Too Many”, I added my voice to the clamour against arbitrary imposition of taxes and advised the police authorities to withdraw the plan.
The police beat a tactical retreat at the time because it was clear that any attempt to enforce additional taxes on motorists could lead to civil unrest.
Tax Reform
The new tax regime has now been signed into law. The four new laws are:
- The Nigeria Tax Act, which merges various rules into a single, easier-to-understand code and eliminates more than 50 small, overlapping taxes, thereby making doing business easier.
- The Tax Administration Act, which sets common rules for how taxes are collected across federal, state, and local governments.
- The Nigeria Revenue Service Act, which replaces the Federal Inland Revenue Service (FIRS) with a new, independent agency — the Nigeria Revenue Service (NRS)
- The Joint Revenue Board Act, which improves coordination between levels of government and creates a Tax Ombudsman and Tax Appeal Tribunal to resolve disputes.
The new laws are designed to protect low income earners and small businesses. In addition, to cushion the effects of the hike in the price of petrol which has made public transportation expensive, the government has introduced the Compressed Natural Gas (CNG) initiative through which commercial vehicles are converted from petrol to gas, free of charge. The aim is to bring down the cost of public transportation and ease the burden of commuters.
However, recent happenings seem to indicate that the police are back at the abandoned checkpoint of ‘obsolete’ taxes through the back door. Last week, a video clip was widely posted on social media indicating that motorists are now required to part with 16,000 Naira for an online ‘tinted glass certificate’. According to the announcer, enforcement is expected to begin on August 12, 2025.
With the current economic situation in the country, this is the worst time to impose any additional burden on the people. The hard times have made tempers very brittle. There are only very few things that could be as incendiary as additional burdens.
Added Burden
I am not aware of any modern vehicle that comes with completely plain (‘un-tinted’) glasses. The darkness of the tint could differ, but every vehicle is fitted with tinted glass to varying degrees. I can understand if questions are raised regarding motorists who install cellophane tint to make their vehicles darker. But to ask owners of vehicles with factory-fitted tinted glasses to purchase a permit at N16,000 is a backdoor tax that negates all the efforts the federal government has been making to reduce the burden of the masses.
We have been through this tinted glass saga before. This writer has a collection of three different “tinted glass permits” issued in the past under different police IGs with the excuse that the measure was in aid of national security.
The background to the current problem is the Motor Vehicles (Prohibition of Tinted Glass) Act of 1991 promulgated by the then federal military government. The law prohibited vehicles from using tinted glass unless authorised by the Inspector-General of Police.
After all the feverish police activities accompanying the enforcement of the law, it didn’t take long for the public to protest the practical application which many saw as selective. Predictably, the law was used as a ready excuse by policemen at checkpoints to fleece motorists. In June 2021, the IG suspended the issuance of tinted glass permits due to widespread insider abuse, including the fraudulent acquisition and misuse of SPY number plates.
There are about 11.8 million motor vehicles in Nigeria. Any kind of tax capturing even 50 percent of that number would be a gold mine. Compliance by half the number of vehicles in the country (N5.9 million vehicles x N16,000) will yield N94.4 billion. It is a tempting treasure trove for the police high command, except that it is also socially combustible.
In 2024, the police announced their intention to implement stringent measures to prevent abuse and ensure compliance with guidelines. Many motorists and commuters were still reeling from the blow of petrol subsidy removal and would not tolerate any kind of additional tax from the police. The police had couched the move as a drive for a computerised Central Motor Registry (CMR) certification. I warned at the time that the police were playing with fire.
They relented, only to reactivate a new scheme advertised as the Digital Tinted Glass Permit System in April 2025. Motorists are now expected to apply online through the Police Specialised Services Automation Project (POSSAP) platform. According to the ongoing ‘fire brigade’ advertisement of planned enforcement of the law, implementation is set to commence on August 12, 2025, with penalties for non-compliance including fines, vehicle impoundment, and possible arrest. One cynic on social media quipped that Christmas was coming too early for policemen at checkpoints!
The permit is renewable yearly, thus providing a constantly replenished gravy train for the police.
Avoidable Trouble
I do not have any doubt that our police force could do with more money to cope with the many challenges confronting it. Over the past several decades, I have been on record as having called on the federal authorities to properly fund the organisation. But we cannot hide under the need for security to add to the current economic burdens of our long-suffering people.
There must be a kind of clearing house in the presidency for the rolling out of this kind of measure whose damage in terms of public perception of the government as a caring and empathetic one, is potentially significant. It is not in the interest of the government for any of its agencies to do anything that could generate more foes for the government, especially when the particular measures are not ‘life-and-death’ matters.
We all remember the strenuous efforts made by the government before the new set of pro-people tax bills itemised at the beginning of this discourse became law. The proposed enforcement of the old tinted glass legislation will neutralise the PR mileage already achieved by the Tinubu administration.
Remarkably, the introduction of the tinted glass tax is timed to coincide with the period when the National Assembly is on recess. So, aggrieved Nigerians cannot even appeal to their legislators to step in.
The only constant star in the firmament is the President. I call on him to graciously intervene to save Nigerians from this tinted tax that can alienate his government from the people.
