ABUJA, Nigeria — The National Assembly has taken the rare step of ordering the immediate re-gazetting of four major tax reform laws, following a high-stakes alarm raised by lawmakers over unauthorized changes to the legislation.
The directive, issued by Senate President Godswill Akpabio and Speaker Abbas Tajudeen, comes just days before the laws are set to take effect on January 1, 2026.
The “Smoking Gun” Discovery
The controversy erupted after Hon. Abdussamad Dasuki (Sokoto State) conducted a “forensic review” of the version published in the official government gazette. He alleged that the printed laws contain “material and substantial” differences from the final harmonized versions that were actually debated and passed by the Senate and the House.
What was changed? Lawmakers have flagged several “alien” provisions that appeared in the gazetted version, including:
- Seizure of Assets: Clauses allowing the government to seize assets without a court order (a power NASS says it explicitly rejected).
- The “20% Rule”: A controversial new requirement for taxpayers to pay 20% of a disputed sum before they can even file an appeal.
- Aggressive Enforcement: Expanded powers for tax authorities to arrest and detain suspects, which critics describe as turning tax collectors into “quasi-law enforcement agencies.”
Preserving Legislative Integrity
In a move to restore public trust, the National Assembly leadership has instructed the Clerk to the National Assembly to:
- Re-gazette the Acts to match the exact wording passed by parliament.
- Issue Certified True Copies (CTCs) of the original, duly-passed versions.
- Launch an Institutional Review to find out exactly how and where these “external interferences” occurred.
Stakeholders Call for Suspension
While the Presidency insists that the pro-people reforms—which offer tax relief to 98% of workers—will proceed on January 1, 2026, professional bodies like the Nigerian Bar Association (NBA) and the Chartered Institute of Taxation of Nigeria (CITN) have urged a suspension. They warn that implementing “tainted” laws could lead to a wave of constitutional litigation and economic uncertainty.
“This is a breach of the Constitution and our laws,” Hon. Dasuki warned. “Allowing laws different from those passed by the National Assembly to be published undermines the integrity of the legislature.”
