Fresh controversy has emerged around Nigeria’s newly enacted tax reforms following claims by members of the House of Representatives that the laws, as published in the official gazette, may have been altered after legislative approval.
The concerns were formally raised during plenary when a lawmaker from Sokoto State, Hon. Abdulsamad Dasuki, invoked a matter of privilege to alert the House to what he described as discrepancies between the harmonised tax bills passed by the National Assembly and the versions currently being circulated by the Federal Ministry of Information.
According to Dasuki, a review of the votes and proceedings of both chambers, alongside the harmonised bills, showed that certain provisions appearing in the gazetted Acts were not debated or approved by lawmakers.
He warned that the situation, if confirmed, could amount to a constitutional breach and undermine the authority of parliament. Reports confirmed that lawmakers are demanding that all relevant documents be presented to the Committee of the Whole for systematic examination.
The disputed legislation forms part of a wide-ranging tax reform package signed into law by President Bola Tinubu as part of efforts to boost government revenue, expand the tax base and strengthen fiscal administration.
The reforms include the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act and changes to the Joint Revenue Board framework, all of which are expected to take effect from January 2026.
A group of lawmakers backing the claim said their internal review suggests that the differences go beyond clerical or editorial corrections. They alleged that some oversight and accountability provisions approved by parliament may have been removed in the final versions, while additional enforcement and fiscal powers not considered during legislative debates appear to have been introduced.
The lawmakers argue that Sections 4 and 58 of the 1999 Constitution vest law-making powers exclusively in the National Assembly and do not permit post-passage alterations by the executive or any other authority. They cautioned that any provision inserted or modified without legislative approval could be vulnerable to legal challenge, potentially exposing the government to litigation and regulatory uncertainty.
In response, the House leadership has assured members that the claims will be thoroughly examined. Critics say clarity and consistency in fiscal legislation are essential to sustaining investor confidence and legal certainty in Nigeria’s economic reform trajectory.
As of the time of reporting, there has been no official clarification from the Ministry of Justice or the Federal Government Printer. However, parliamentary sources state that the leadership intends to address the matter urgently to safeguard legislative integrity and ensure that the tax reforms are implemented strictly in line with constitutional requirements.
Key Gazetted Tax Laws (Official PDF Links)
Nigeria Tax Act, 2025 – Official Gazette
https://tat.gov.ng/Nigeria-Tax-Act-2025.pdf
Nigeria Tax Administration Act, 2025 – Official Gazette
https://tat.gov.ng/NIGERIA-TAX-ADMINISTRATION-ACT-2025.pdf
Nigeria Revenue Service (Establishment) Act, 2025 – Official Gazette
https://tat.gov.ng/NIGERIA-REVENUE-SERVICE-%28ESTABLISHMENT%29-ACT-2025.pdf
Joint Revenue Board (Establishment) Act, 2025 – Official Gazette
https://nigeriareposit.nln.gov.ng/handle/20.500.14186/2217
The National Assembly maintains a public repository of Votes and Proceedings for both the House of Representatives and the Senate, which can be searched and downloaded from the official parliamentary website:
National Assembly Votes & Proceedings (searchable list):
https://nass.gov.ng/documents/votes_and_proceedings
House of Representatives Votes and Proceedings referencing tax legislation conference committee reports (28 May 2025):
https://nass.gov.ng/documents/download/11199
Note: The official repository page allows you to filter by date, chamber, and keywords such as “tax”, “Nigeria Tax Act”, “Revenue Service”, and “Tax Administration” to locate additional proceedings directly relevant to the passage, reconciliation, and final adoption of the tax reform bills.
Reps Raise Alarm Over Alleged Alteration of Gazetted Tax Laws, Cite Constitutional Risks
