Lawmakers say gazetted versions differ from Acts passed by parliament, accuse executive of undermining legislative authority
The minority caucus of the House of Representatives has alleged that Nigeria’s newly enacted tax reform laws were illegally altered after passage, triggering a fresh controversy over the integrity of the country’s legislative process and the separation of powers.
The allegation was contained in a statement issued on Friday by Afam Ogene, chairman of a seven-member committee set up by the caucus to investigate discrepancies between the laws passed by the National Assembly and the versions later published in the official gazette.
According to Ogene, the committee’s preliminary findings reveal that multiple versions of the tax laws are currently in circulation, with significant differences between the Certified True Copies (CTCs) released by the House of Representatives and the gazetted copies made available to the public.
Background to the controversy
The issue first came to public attention on December 17, when Abdussamad Dasuki, a member of the House, alleged that key provisions of the tax laws had been altered after they were passed by parliament. The claim sparked widespread public outrage, with some Nigerians calling for the suspension of the implementation of the laws pending clarification.
A day earlier, on December 16, the leadership of the Senate and the House of Representatives had directed Kamoru Ogunlana, clerk of the National Assembly, to work with relevant executive agencies to re-gazette the tax laws, a move critics interpreted as an implicit admission that the original gazetted versions were flawed.
The laws in question are:
- the Nigeria Tax Act, 2025
- the Nigeria Tax Administration Act (NTAA), 2025
- the Joint Revenue Board of Nigeria (Establishment) Act, 2025
- the Nigeria Revenue Service (Establishment) Act, 2025
On January 3, the House of Representatives released the gazetted copies of the laws for public scrutiny.
‘Clear indication of procedural anomalies’
Ogene said the directive by the leadership of both chambers to “take steps to align” the Acts passed by parliament with the versions printed by the Federal Government Printing Press was a clear indication that serious procedural anomalies had occurred.
“This action illegally encroached on the core mandate of the National Assembly,” he said.
He disclosed that Kingsley Chinda, the minority leader of the House, constituted the investigative committee on January 2 to thoroughly examine what he described as a “legislative scandal.”
Members of the committee were drawn from the six geopolitical zones and include Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano), and Gaza Jonathan (Nasarawa).
Multiple discrepancies uncovered
Ogene said the committee’s review showed that the Nigeria Tax Administration Act, 2025, was the most affected, with three different versions of the document discovered.
Among the major discrepancies highlighted:
Lowered tax compliance thresholds
Under section 29(1), the version certified by the National Assembly fixed the tax compliance reporting threshold at ₦50 million for individuals and ₦100 million for companies. However, the gazetted version reportedly reduced the threshold for individuals to ₦25 million and altered the figure for companies.
“This is a clear case of the executive undermining legislative powers by illegally altering an already passed law to drag more taxpayers into the net,” Ogene said.
New appeal conditions inserted
In section 41, the gazetted copy allegedly introduced new subsections 41(8) and 41(9), compelling taxpayers to deposit 20 percent of the disputed tax amount before appealing decisions of the Tax Appeal Tribunal to the High Court. Ogene said these provisions were never passed by the National Assembly.
Expanded enforcement powers
The committee also alleged that section 64 of the gazetted law illegally expanded the powers of tax authorities to include arresting suspected tax offenders through law enforcement agencies and selling seized assets without a court order.
Altered definition of federal taxes
Ogene said section 3(1)(b) of the House-certified version defined federal taxes to include income tax, petroleum income tax, stamp duties, and VAT. The gazetted copy, however, reportedly removed petroleum income tax and VAT from the list of taxes administered by the federal government.
Dollar-denominated petroleum tax computation
Another contentious change was found in section 39(3), where the gazetted version mandated that tax computations for petroleum operations be carried out in US dollars, contrary to the version passed by parliament, which provided for calculations in the currency of the transaction.
Oversight provisions removed
The committee further alleged that the National Revenue Service (Establishment) Act, 2025, was altered to weaken legislative oversight.
According to Ogene, sections 30(1)(d) and 30(3) of the version passed by the National Assembly empowered lawmakers to summon officials, demand reports, and enforce accountability. These provisions, including requirements for quarterly and annual reports to parliament, were allegedly deleted in the gazetted version.
He described the deletions as a blatant disregard for the National Assembly and the constitutional doctrine of checks and balances.
Call for deeper investigation
“Given the anomalies, illegalities, and impunity observed, which clearly undermine the National Assembly’s constitutional powers and democracy, the committee finds the current evidence sufficient to warrant a deeper investigation,” Ogene said.
He added that the committee has formally requested an extension of time to conduct a more thorough examination and ensure accountability for what it described as an affront against the legislature.
As the controversy deepens, the allegations raise serious questions about who altered the laws, how the changes were made, and whether the implementation of the tax reforms can proceed without further legal and political fallout.
