Committee confirms newly enacted tax reform laws were altered

Saturday, January 24, 2026 - The House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws on Friday, January 23, said it has confirmed that illegal alterations were made to some tax reform laws passed by the National Assembly and assented to by President Bola Tinubu, raising concerns over legislative integrity and possible constitutional breaches

The committee disclosed this in its interim report investigating allegations of discrepancies between the versions of tax laws passed by parliament and those later published in the official gazette. The controversy was triggered after a member of the House, Abdulsamad Dasuki, raised an alarm during plenary over the circulation of an “authorised” version of the tax laws that differed from what lawmakers approved.

Following public outcry, the Minority Caucus issued a statement on December 28, 2025, pledging to “unconditionally protect the independence of the Legislature and our democracy,” and warning that the imposition of fake laws on Nigerians amounted to an attack on the constitutional role of the National Assembly.

To probe the allegations, the caucus, led by Kingsley Chinda, on January 2, 2026 constituted a seven-member ad-hoc committee chaired by Afam Ogene. Other members include Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano) and Gaza Jonathan (Nasarawa). The panel was mandated to establish the facts surrounding the alleged manipulation of the tax laws.

In a statement signed by Ogene, the committee said that on January 3, 2026, the House, through its spokesman Akintunde Rotimi, announced that the Speaker, Abbas Tajudeen, directed the public release of the four tax reform Acts signed into law by the president. The Speaker also ordered an internal verification and the immediate release of Certified True Copies (CTCs) to dispel doubts and preserve the sanctity of the legislature

The Acts involved are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025. The Clerk to the National Assembly was instructed to work with the Federal Government Printing Press to ensure accuracy, conformity and uniformity.

In its findings, the committee said a comparison of the CTCs released by the House with the gazetted versions already in circulation confirmed that alterations had indeed been made, particularly in the Nigeria Tax Administration Act, 2025. It noted that three different versions of the document were in circulation, describing this as evidence of procedural anomalies that “illegally encroached on the core mandate of the National Assembly.”

The committee identified discrepancies in reporting thresholds under the Nigeria Tax Administration Act, saying that while the version passed by the National Assembly set thresholds at ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced them to ₦25 million for individuals and altered thresholds for companies. It described this as a clear case of the executive undermining legislative authority to draw more taxpayers into the net.

It also said the gazetted version introduced new subsections requiring taxpayers to deposit 20 per cent of disputed tax amounts before appealing Tax Appeal Tribunal decisions to the High Court, provisions which were absent in the version passed by lawmakers. Further concerns were raised over expanded enforcement powers, including arrest and asset sales without court orders, as well as changes to the definition of federal taxes that removed petroleum income tax and VAT from federal administration.

On the National Revenue Service (Establishment) Act, the panel said provisions empowering the National Assembly to summon officials and demand reports were deleted in the gazetted version, undermining parliamentary oversight and the doctrine of checks and balances. It also cited alterations mandating tax computations for petroleum operations in US dollars rather than the currency of transaction approved by parliament.

Given the scope of the discrepancies, the committee said the evidence was sufficient to warrant a deeper investigation. It requested an extension of time to conduct a more thorough examination to ensure accountability for what it described as an affront to the legislature and Nigeria’s democracy.

President Tinubu assented to the four tax reform bills in June 2025. The presidency had said the new laws were intended to transform tax administration, boost revenue generation, improve the business environment and attract domestic and foreign investment.