The Chartered Institute of Taxation of Nigeria (CITN) has issued a strong call for the immediate verification of recently enacted tax laws that are currently under public scrutiny. This demand comes amidst growing concerns that the final, official versions of these Acts may contain unauthorised changes not originally passed by the National Assembly.
CITN Raises Alarm Over Legislative Discrepancies
In a statement released on 25 December 2025, the institute's President and Chairman in Council, Innocent Ohagwa, articulated the professional body's serious concerns. The issue stems from a public discourse suggesting that certain provisions in the newly enacted tax laws might have been altered after legislative passage, through modification, insertion, or removal of clauses.
Ohagwa emphasised that the integrity of the legislative process is a cornerstone of the rule of law and good governance. For tax legislation, which directly impacts government revenue, businesses, and citizens, accuracy, transparency, and procedural fidelity are non-negotiable.
Proposed Steps for Resolution and Systemic Safeguards
The CITN president outlined a clear path forward to resolve the current uncertainty. He called for a direct comparison between the versions of the Bills passed by the National Assembly and the final enrolled and gazetted Acts. Where discrepancies are found, he urged public clarification and prompt corrective action following constitutional procedures.
To prevent such issues in the future, the institute offered several key recommendations:
- Strengthened document control and version-tracking mechanisms for all Bills and Acts.
- Establishment of clear audit trails throughout the legislative drafting and enrolment process.
- Enhanced inter-institutional checks before presidential assent is granted.
- Structured stakeholder review processes for major tax legislation.
Ohagwa stated that these measures would enhance transparency, accountability, and the overall resilience of Nigeria's governance institutions.
Potential Consequences and CITN's Mandate
The CITN boss warned that if the alleged discrepancies are confirmed, the consequences could be severe. He noted that such issues, whether from procedural lapses, administrative errors, or unauthorised alterations, could undermine the supremacy of the legislature and create significant legal ambiguity.
Other potential risks include eroding public and investor confidence, exposing taxpayers to unintended liabilities, and weakening trust in democratic institutions. "For tax laws, where clarity and certainty are essential, even minor alterations can have disproportionate consequences," Ohagwa stressed.
Reaffirming the institute's professional duty, Ohagwa stated that the CITN is compelled to speak on matters that threaten legislative integrity and regulatory certainty. He concluded by offering the institute's technical expertise to all relevant authorities to help promote clarity, transparency, and effectiveness in Nigeria's tax system.
