The National Assembly has initiated an institutional review and ordered the re-gazetting of four major tax reform laws following mounting public concerns and controversy over discrepancies between the versions passed by the legislature and those published in the Official Gazette.
This development underscores intensified scrutiny of Nigeria’s legislative processes and transparency obligations.
Background to the Controversy
Public debate escalated after allegations emerged that the versions of the tax reform laws published in the Federal Government Gazette did not accurately reflect the texts passed by both the Senate and the House of Representatives.
Lawmakers and civil society stakeholders questioned whether unauthorized alterations occurred after legislative passage but prior to presidential assent and official publication.
Concerns peaked when a member of the House of Representatives raised a Point of Order, asserting that certain provisions in the gazetted Acts diverged materially from the versions approved in plenary sessions.
These alleged discrepancies prompted calls from legal professionals, business associations and public commentators for clarification and accountability.
Laws Affected
The tax statutes at the centre of the debate include:
- The Nigeria Tax Act, 2025
- The Nigeria Tax Administration Act, 2025
- The Joint Revenue Board of Nigeria (Establishment) Act, 2025
- The Nigeria Revenue Service (Establishment) Act, 2025
These reforms are part of the government’s broader effort to overhaul Nigeria’s tax framework, slated for implementation from January 1, 2026, subject to legislative and administrative verification.
National Assembly’s Response
In response to the outcry, the leadership of the National Assembly, including Senate President Godswill Obot Akpabio and Speaker of the House of Representatives Abbas Tajudeen, directed the Clerk to the National Assembly to re-gazette the Acts.
The directive also requires issuance of Certified True Copies of the versions duly passed by both chambers, aiming to authenticate legislative records and ensure accurate reflection of parliamentary decisions.
The House spokesman, Rep. Akin Rotimi, emphasised that the re-gazetting exercise and the ongoing institutional review are administrative measures undertaken strictly within the constitutional and statutory remit of the National Assembly.
He stressed that the actions do not imply any concession of legislative defects but are meant to preserve clarity, accuracy and integrity in the legislative process.
Investigation and Legislative Oversight
Last week, the House constituted a seven-member Ad Hoc Committee tasked to work alongside other relevant National Assembly committees and management to reconstruct the sequence of events around the passage, presidential assent and gazetting of the Acts.
The committee is mandated to identify any lapses, irregularities or external interferences in the legislative and administrative handling of the laws.
The review will be conducted in conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, applicable Standing Orders, and established parliamentary practice.
Legislators have reiterated their commitment to constitutionalism, separation of powers and the supremacy of the rule of law throughout the process.
Public Reassurance and Forward Steps
In public statements, the National Assembly has urged Nigerians to refrain from speculation while the verification and re-gazetting exercise continues.
Officials have assured transparency and accountability, pledging corrective actions where procedural or administrative refinements are identified.
The move to re-gazette is expected to address legal uncertainties and bolster confidence in the integrity of Nigeria’s tax legislation, which has significant implications for fiscal policy, compliance obligations and the business environment.
