Nigeria’s National Assembly has launched an internal review into contentious tax laws following a swell of public concern and political pushback over alleged discrepancies between the versions of legislation passed by lawmakers and those later gazetted. The development underscores deep unease about the integrity of legislative process and constitutional governance ahead of the January 2026 implementation deadline for the new tax regime.
In a statement issued by Bullah Audu Bi-Allah, Director of Information for the Senate, the Assembly confirmed that committees, working with parliamentary management, had begun an internal review to address concerns about the passage, presidential assent and Official Gazette publication of four major tax reform Acts. The laws under scrutiny include the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Joint Revenue Board of Nigeria (Establishment) Act 2025 and the Nigeria Revenue Service (Establishment) Act 2025.
According to the National Assembly’s statement, the review is being undertaken in strict compliance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act and established parliamentary practice, and is intended to ensure the “clarity, accuracy and sanctity” of the legislative record. As part of this process, the leadership has directed the Clerk of the National Assembly to re-gazette the Acts and to issue certified true copies of the versions duly passed by both chambers to interested stakeholders and the public.
Officials said the exercise is administrative and not an admission of defect in the exercise of legislative powers by the Senate or House of Representatives. It is presented as part of a commitment to transparency, accountability and the faithful discharge of the Assembly’s constitutional role as custodian of national legislation.
The parliamentary action follows mounting pressure from lawmakers, legal professionals, civil society groups and political figures who have raised alarms that what was signed into law may not accurately reflect what was debated and approved in the National Assembly. A representative from Sokoto State, Abdussamad Dasuki, brought the discrepancy to light during plenary, alleging that the gazetted text varied materially from the harmonised bills agreed by both legislative chambers.
The controversy has drawn responses from a range of stakeholders. The Chartered Institute of Taxation of Nigeria (CITN) has called for immediate verification of the contested Acts, urging comparisons between all versions of the tax laws and clear public clarification where discrepancies are identified, warning that tax legislation must be exact and transparent to uphold legal certainty and public confidence.
Meanwhile, political voices have also weighed in. Former Senate Leader Ali Ndume has called on President Bola Tinubu to suspend implementation of the disputed laws, which are scheduled to take effect from 1 January next year, amid claims and counterclaims about the integrity of the final text. Pressure has also come from civil society organisations, including the Nigerian Bar Association, which warned that the controversy could undermine confidence in the legislative process.
Opposition political groups and regional coalitions have accused elements of the executive branch of “subverting” democratic norms by altering legislation post-passage, a charge that has further fuelled public debate and heightened scrutiny of the legislative process.
In response to these developments, the National Assembly’s adhoc committee chaired by Muktar Betara is expected to conclude its probe soon and report back to the House of Representatives with findings that could inform further corrective measures. Observers note that the outcomes of the review may have significant implications not just for tax policy but for legislative transparency and constitutional fidelity in Nigeria’s democratic system.
As the review continues, authorities are urging calm and patience while the internal process unfolds, with assurances that any necessary corrective action will be taken in line with the law.
