Nigeria's ambitious tax reform agenda is now embroiled in a major controversy, with civil society organisations mounting intense pressure for transparency and investigations. The dispute centres on shocking allegations that recently passed tax bills were secretly altered after being approved by the National Assembly, prompting a defining moment for the country's democracy and rule of law.
Civil Society Raises Alarm Over Alleged Secret Alterations
The Resource Centre for Human Rights and Civic Education (CHRICED) has issued a strong condemnation of what it describes as deliberate tampering with the nation's tax laws. In a statement signed by its executive director, Comrade Dr Ibrahim M. Zikirullahi, the organisation reacted to claims made by Abdulsammad Dasuki, a Peoples Democratic Party lawmaker from Sokoto State.
CHRICED asserts that the gazetted versions of the tax laws now contain provisions that lawmakers never debated or approved. The group highlighted several alarming changes, including powers that would allow tax authorities to seize funds without obtaining court orders. Another contentious provision requires taxpayers to pay 20 per cent of disputed assessments before they can even file an appeal.
Furthermore, the organisation flagged a new mandate to use the United States dollar as the sole currency for tax computation, alongside unauthorised alterations to provisions concerning petroleum income tax and value-added tax. "These are not mistakes. These are acts of impunity," the CHRICED statement declared.
The group cited Section 58 of the 1999 Constitution, which clearly states that no bill may be altered after its passage except by the National Assembly itself. CHRICED warned that any such action would be unconstitutional and illegal, eroding public trust and damaging investor confidence in Nigeria.
While acknowledging the Speaker's decision to establish a seven-member ad hoc committee to look into the matter, CHRICED insisted this should only be the beginning of accountability. The organisation criticised the silence from both the Presidency and the Senate more than 48 hours after the allegations became public knowledge.
CHRICED's demands are clear and urgent:
- A full, independent, and time-bound investigation into the allegations
- The immediate suspension of the implementation of the affected tax laws
- The prosecution of any officials found culpable
- Public disclosure of all investigative findings
- Institutional safeguards to prevent future secret alterations of laws
SERAP and #FixPolitics Join Calls for Transparency
The Socio-Economic Rights and Accountability Project (SERAP) has also entered the fray, directing its demands to President Bola Tinubu. In a Freedom of Information request signed by its deputy director, Kolawole Oluwadare, SERAP urged the President to instruct the Attorney General of the Federation, Lateef Fagbemi, to widely publish certified true copies of the tax bills.
The documents requested cover the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. SERAP wants Nigerians to be able to scrutinise and compare the versions received from the National Assembly with those signed into law and eventually gazetted.
SERAP further called on President Tinubu to establish an independent panel of inquiry to investigate the allegations of material differences between the passed bills and the gazetted laws. The organisation proposed that this panel should be headed by a retired Justice of the Supreme Court or the Court of Appeal, with its findings made fully public. "Anyone responsible for the alleged alterations must face prosecution, as appropriate," SERAP stated.
Separately, the #FixPolitics Initiative turned its attention to another aspect of the tax reform controversy. The group called on the Federal Government and its tax agency to immediately publish, in full, the Memorandum of Understanding (MoU) signed with France's tax authority.
In a statement signed by its executive director, Anthony Ubani, #FixPolitics argued that the government's interpretation of the MoU's content "does not suffice." The Federal Inland Revenue Service has stated the MoU is intended to support technical cooperation, capacity building, and digital transformation within Nigeria's tax system.
However, #FixPolitics noted that official explanations have been largely reactive, coming only in response to public outcry. The group emphasised that tax administration lies at the core of state sovereignty and public trust, and any agreement in this sector must be handled with the highest standards of openness and democratic oversight.
A Defining Moment for Nigerian Democracy
The collective pressure from these civil society organisations frames the tax reform dispute as a critical test for Nigeria's governance institutions. CHRICED has explicitly called the situation a "defining moment for Nigeria's democracy," urging civil society groups, labour unions, professional bodies, the media, and all citizens to remain vigilant.
The allegations suggest a "deliberate, coordinated attempt to rewrite the will of the Nigerian people behind closed doors," according to CHRICED. Such actions, if proven true, would represent a fundamental assault on the legislative process and the constitutional order.
All three organisations stress that transparency is the only antidote to the current climate of misinformation, speculation, and fear. The controversy erupted into public view on 22 December 2025, and has since gathered momentum, placing the Tax Reforms Committee chaired by Taiwo Oyedele under unprecedented scrutiny.
As the calls for a judicially led investigation grow louder, the response from Nigeria's political leadership in the coming days will be closely watched. The outcome will likely have significant implications not only for the specific tax reforms but for the integrity of Nigeria's entire law-making process and its commitment to the rule of law.
