The House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws 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 about legislative integrity and possible constitutional breaches.
The committee disclosed this in its interim report released on Friday, January 23, following an investigation into alleged discrepancies between the versions of tax laws approved by lawmakers and those later published in the official gazette.
The controversy began after a House member, Abdulsamad Dasuki, raised concerns during plenary over the circulation of an “authorised” version of the tax laws that differed from what the legislature had passed. In response to public outcry, the Minority Caucus issued a statement on December 28, 2025, vowing to “unconditionally protect the independence of the Legislature and our democracy,” and warning that the imposition of altered laws amounted to an attack on the constitutional role of the National Assembly.
On January 2, 2026, the caucus, led by Kingsley Chinda, constituted a seven-member ad-hoc committee chaired by Afam Ogene to investigate the allegations. Other members of the panel are Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano) and Gaza Jonathan (Nasarawa).
In a statement signed by Ogene, the committee said that on January 3, 2026, the House announced—through its spokesman, Akintunde Rotimi—that Speaker Abbas Tajudeen had 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 in question 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.
According to the committee, a comparison of the CTCs with the gazetted versions already in circulation confirmed that alterations had been made, particularly in the Nigeria Tax Administration Act, 2025. It noted that three different versions of the Act were in circulation, describing this as evidence of procedural anomalies that “illegally encroached on the core mandate of the National Assembly.”
The panel identified discrepancies in reporting thresholds, noting that while the version passed by lawmakers set thresholds at ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced the individual threshold to ₦25 million and altered the company thresholds. The committee described this as a clear attempt by the executive to undermine legislative authority by expanding the tax net.
It also found that the gazetted version introduced new provisions requiring taxpayers to deposit 20 per cent of disputed tax assessments before appealing decisions of the Tax Appeal Tribunal to the High Court—clauses that were absent from the version approved by the legislature. Additional concerns were raised over expanded enforcement powers, including arrests 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.
Regarding the National Revenue Service (Establishment) Act, the committee said provisions empowering the National Assembly to summon officials and demand reports were removed in the gazetted version, weakening parliamentary oversight and the system of checks and balances. It also cited changes mandating tax computations for petroleum operations in US dollars rather than in the transaction currency approved by lawmakers.
Given the extent of the discrepancies, the committee said the evidence warranted a more comprehensive probe. It has requested an extension of time to conduct a deeper investigation to ensure accountability for what it described as an affront to the legislature and Nigeria’s democratic framework.
President Tinubu assented to the four tax reform bills in June 2025, with the presidency stating that the laws were designed to modernise tax administration, boost revenue generation, improve the business environment and attract domestic and foreign investment.
