Nigeria’s Tax Reform in Crisis: National Assembly Orders Re-gazetting Amid Allegations of Legislative Sabotage
An institutional review is underway after significant discrepancies were found between tax laws passed by lawmakers and the versions officially published, raising serious questions about Nigeria’s legislative integrity.
In an unprecedented move that strikes at the heart of Nigeria’s legislative process, the National Assembly has ordered the immediate re-gazetting of four major tax reform laws and the issuance of Certified True Copies (CTCs). This directive, issued jointly by Senate President Godswill Akpabio and House Speaker Abbas Tajudeen, follows explosive allegations that the officially published versions of the laws contain provisions never approved by elected representatives.
A Breach of Legislative Trust
The controversy centers on four pivotal acts signed into law by President Bola Tinubu on June 26: the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025. These laws represent the cornerstone of Nigeria’s ambitious fiscal reform agenda.
The alarm was first raised by House member Abdulsamad Dasuki, who declared his legislative rights had been “violated” because the gazetted laws did not reflect what was debated and approved on the floor. According to House spokesman Akin Rotimi, the Clerk to the National Assembly has now been instructed to authenticate and publish the correct versions passed by both chambers.
Institutional Review Seeks Answers
The National Assembly has launched a formal investigation into how this discrepancy occurred. A seven-member ad hoc committee, chaired by Aliyu Betara and including senior lawmakers like Idris Wase and Adedeji Faleke, is tasked with what Rotimi described as “an institutional review to establish the sequence of events.”
The review will examine the entire legislative and administrative handling of the acts, including “any lapses, irregularities, or external interferences.” It is being conducted under the framework of the Constitution, the Acts Authentication Act, and parliamentary standing orders.
Broader Implications for Governance and Investment
This incident transcends procedural error. At stake is the fundamental principle of legislative supremacy and the reliability of Nigeria’s legal framework. For businesses and international investors, certainty in tax law is paramount. Discrepancies between passed and published laws create legal ambiguity that can deter investment and complicate compliance.
The National Assembly’s statement insists the review “does not imply any defect in the exercise of legislative authority” but is confined to institutional processes. However, the need for such corrective action—re-gazetting laws already signed by the president—points to a significant breakdown in the chain of custody for national legislation.
The Path Forward: Transparency and Accountability
Rotimi has urged the public to allow the process to proceed “without speculation or conjecture,” emphasizing the Assembly’s commitment to constitutionalism and the rule of law. The leadership promises that “where procedural or administrative refinements are identified, appropriate corrective measures will be taken.”
This episode serves as a critical stress test for Nigeria’s democratic institutions. The outcome of the investigation will reveal not only what went wrong but also the robustness of the mechanisms in place to self-correct. It underscores the ongoing challenge of ensuring that complex legislative processes, from debate to publication, remain transparent and tamper-proof in a digital age.
Source & Attribution: This report is based on information first reported by The Guardian Nigeria in their article “Nassembly Orders Re-gazetting of Tax Laws, Issuance of Certified True Copies.” Read the original source article here.