In a dramatic and unprecedented political development, Nigeria’s House of Representatives has confirmed that several provisions in the recently gazetted tax reform laws were illegally altered after being passed by the National Assembly and assented to by President Bola Ahmed Tinubu. This confirmation — delivered via an official interim report from a dedicated House panel — has ignited intense national debate over legislative integrity, constitutional governance, and the future of tax administration in Nigeria.
This blog post breaks down what was altered, how it was discovered, why it matters, and what comes next — providing readers with comprehensive insight into one of Nigeria’s most consequential governance controversies in 2026.
🧾 The Tax Reform Controversy: A Timeline of Events
In late 2025, Nigeria’s National Assembly — under the leadership of Speaker Abbas Tajudeen and Senate President Godswill Akpabio — passed a package of four major tax reform laws:
1. Nigeria Tax Act, 2025
2. Nigeria Tax Administration Act, 2025
3. National Revenue Service (Establishment) Act, 2025
4. Joint Revenue Board (Establishment) Act, 2025
These laws, described as the most substantial overhaul of Nigeria’s tax system in decades, were signed into law by President Tinubu with an effective date of January 1, 2026.
However, a flood of public concern and political alarm erupted when a federal lawmaker, Hon. Abdulsamad Dasuki (PDP-Sokoto), revealed that the versions of the tax laws being gazetted and circulated to the public did not match the versions debated and approved on the floors of the National Assembly.
In response, the House of Representatives swiftly formed an ad-hoc committee led by Hon. Afam Victor Ogene to investigate the discrepancies. The committee’s interim report, released on January 23, 2026, has now confirmed the disturbing reality: illegal alterations were made to the gazetted tax laws after passage, with versions in circulation that differ from what legislators approved.
🧠 What Exactly Was Altered?
According to the House panel’s interim findings, the most significant discrepancies were found in the Nigeria Tax Administration Act, 2025 — a core component of the tax reform framework:
🔎 1. Tax Compliance Thresholds Changed
The Certified True Copies (CTCs) released by the House set the reporting threshold at ₦50 million for individuals and ₦100 million for companies.
The gazetted version, however, reduced the threshold for individuals to ₦25 million, significantly expanding the tax net beyond what lawmakers had approved.
This change could drag far more Nigerians and small businesses into the tax net than originally intended by legislators.
🔎 2. New Appeal Restrictions Added
The altered version introduced two new subsections mandating that taxpayers deposit 20% of disputed tax amounts before appealing to the High Court. This was not included in the law passed by the National Assembly, and critics argue it could unfairly disadvantage ordinary taxpayers seeking justice.
🔎 3. Expanded Enforcement Powers
Section 64 of the gazetted Act granted tax authorities expanded powers to arrest individuals and sell seized assets without court orders — a significant departure from earlier versions and a potential violation of civil liberties.
🔎 4. Redefinition of Federal Taxes
The official Gazette reportedly removed petroleum income tax and VAT from the definition of federal taxes — provisions that were present in the law originally passed by lawmakers. Critics argue this undermines legislative authority over the nation’s tax base.
🔎 5. Offshore Tax Computation Changes
One of the most contentious tweaks mandates that corporate taxes for petroleum operations be computed in US dollars rather than local currency — a provision absent from the legislative copy approved by both chambers.
🔎 6. Eroded Oversight Authority
The committee also found that oversight powers — empowering the National Assembly to demand quarterly and annual progress reports from the National Revenue Service — were deleted in the gazetted version of the National Revenue Service (Establishment) Act.
These alterations, none of which were debated or approved by lawmakers, raise serious constitutional questions about the separation of powers, legislative authority, and the legality of the tax laws now slated for implementation.
⚖️ A Constitutional Crisis?
Nigeria’s 1999 Constitution vests law-making power exclusively in the National Assembly, and any alteration of a bill after passage without legislative assent is generally considered ultra vires (beyond legal authority).
Legal scholars and civil society groups have warned that these alterations amount to an unconstitutional encroachment on the legislature’s mandate. Some argue that if unauthorized changes were indeed made after passage, those provisions could be invalidated by the courts, leading to legal chaos for taxpayers and government agencies alike.
Critics, including law professors and governance watchdogs, have described the situation as more than a bureaucratic mix-up — but a potential attack on the constitutional separation of powers.
📣 Government Responses & Public Reaction
The Federal Government initially denied any involvement, with the Minister of Information at the time dismissing reports of alteration as speculative and advising that verification could only occur once official CTCs were available.
Despite these denials, public outrage has grown across political divides. Civil society organisations, economic rights groups, and legal experts have all called for a transparent and independent investigation into the issue — arguing that there can be no legitimate tax law enforcement under disputed legal texts.
Some commentators have also highlighted the broader implications for Nigeria’s democracy, asserting that if tax laws — one of the core mechanisms through which citizens are governed and revenue is collected — can be altered post-passage without legislative oversight, the rule of law itself could be jeopardised.
🔍 What Happens Next?
📌 Re-Gazetting & Review
In response to the controversy, the House of Representatives has ordered the re-gazetting of the tax reform laws using the versions duly passed by both chambers as certified by the Clerk of the National Assembly. This re-gazettement aims to restore the authenticity and legitimacy of the Acts.
📌 Further Investigations
The interim report is not final. The ad-hoc committee has requested more time to conduct a deeper probe into the causes, responsible actors, and full scope of the discrepancies.
📌 Potential Suspension Calls
Opposition politicians and civil society groups have publicly called for the suspension of the implementation of these laws — asserting that enforcement under contested legal texts could be unlawful and financially harmful to taxpayers.
💡 Why This Matters to Every Nigerian
This controversy is not merely bureaucratic. Tax laws govern:
How and how much Nigerians pay in taxes
How businesses are regulated
The powers and limits of tax authorities
Checks, balances, and democratic governance
If laws can be altered after being passed by lawmakers and signed by the President, it threatens the credibility of the legislative process and could undermine citizen trust in government institutions.
For entrepreneurs, salaried workers, investors, and ordinary citizens alike, clarity and constitutional validity in tax laws are non-negotiable — both for financial planning and the rule of law.
🏁 Conclusion: A Defining Moment for Nigeria’s Democracy
The House of Representatives’ confirmation that gazetted tax laws were altered illegally marks a watershed moment in Nigeria’s legislative history. What began as a routine tax reform initiative has grown into a full-blown constitutional and governance debate about transparency, separation of powers, and the integrity of public law.
As Nigeria watches closely, the outcome of this controversy will not only shape the future of tax administration but will also test the strength of the country’s democratic institutions and its commitment to the rule of law.
Stay tuned as this story continues to evolve — with implications that affect every Nigerian taxpayer and every business operating in the country.
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