Abuja, December 31, 2025
– Former Minister of Education and founder of the School of Politics, Policy and Governance (SPPG), Obiageli “Oby” Ezekwesili, has called for the immediate suspension of the implementation of the Nigerian Tax Reform Acts, citing serious constitutional concerns arising from reported discrepancies between the versions passed by the National Assembly and those published in the Official Gazette.
In a public memorandum addressed to President Bola Ahmed Tinubu (@officialABAT), the Senate President and Members of the Senate (@NGRSenate), the Speaker and Members of the House of Representatives (@HouseNGR), and the National Assembly (@nassnigeria), Ezekwesili described the situation as a “credibility crisis” that undermines the foundations of constitutional process, transparency, and public legitimacy.
Ezekwesili, an economic policy practitioner who expressed strong support for tax reforms aimed at promoting growth, equity, and fiscal sustainability, emphasised that such reforms must be grounded in proper constitutional procedures.
She highlighted grave concerns over the gazetting of a version of the Act that materially diverges from the text duly passed by the National Assembly. Under the 1999 Constitution (as amended), legislative authority resides exclusively in the National Assembly, making the integrity of the lawmaking process fundamental to democratic governance and the rule of law.
Any publication or treatment of an inauthentic legislative text as law—whether due to error, negligence, or intent—demands immediate suspension of implementation and a transparent, independent inquiry, she argued.
Of particular concern are reports that the gazetted version includes provisions that:
Lack clear legislative origin;
Expand administrative discretion while weakening taxpayer protections; and
Raise serious questions on federalism and legality.
To address the issue in the public interest, Ezekwesili urged the Executive and Legislature to immediately:
Suspend implementation of any version of the Tax Reform Act currently in circulation;
Rescind all actions taken on the basis of the wrong gazetted text;
Institute an independent, transparent inquiry to establish how the divergence occurred; and
Restart the legislative process openly, beginning again from the public hearing stage.
She stressed that a mere “re-gazetting” without a thorough investigation falls short of democratic standards of accountability. When a significant breakdown occurs in the constitutional chain of custody of a law, responsible governance requires a full system review, investigation, evaluation, and public disclosure.
Nigerians deserve full clarity on whether this episode resulted from an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. Where wrongdoing is established, appropriate administrative and criminal liability must follow, Ezekwesili stated.
She warned that a tax system cannot command voluntary compliance without legitimacy, and a democracy cannot deliver good governance without accountability.
The former minister urged the government and National Assembly to act decisively, transparently, and in full fidelity to the Constitution.
The only proper action that should commence on January 1, 2026, she concluded, is an inquiry process that inspires public confidence and resets the grounds for an expedited legislative process for a Tax Reform Act truly owned by citizens, one that passes the test of credibility and legitimacy.
The memorandum comes amid ongoing controversy surrounding the four Tax Reform Acts signed into law by President Tinubu in June 2025: the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service (Establishment) Act 2025, and Joint Revenue Board of Nigeria (Establishment) Act 2025.
Allegations of material differences first surfaced in mid-December when a House of Representatives member raised concerns on the floor, prompting the National Assembly to initiate a review, form an ad hoc committee to probe potential lapses or external interference, and direct re-gazetting of the Acts with Certified True Copies reflecting the passed versions.
Despite calls from opposition figures, civil society, and some lawmakers for suspension pending resolution, the Federal Government and the Presidential Fiscal Policy and Tax Reforms Committee have maintained that implementation of key provisions will proceed as scheduled on January 1, 2026.
The memorandum was signed by Obiageli “Oby” Ezekwesili, Founder, SPPG – School of Politics, Policy and Governance.
Oby Ezekwesili Demands Suspension of Tax Reform Act Over Gazetted Version Discrepancies
