The immediate past Executive Chairman of the Federal Inland Revenue Service (FIRS), Mr. Muhammad Nami, has called for the outright cancellation of the recently gazetted Tax Administration Act, citing alleged unauthorized and criminal alterations to the legislation after its passage by the National Assembly.
Alleged Discrepancies Spark Constitutional Crisis
In a statement issued to newsmen on Monday, 22nd December 2025, Nami condemned the act, stating that the version of the law eventually gazetted differs from the actual legislation passed and signed by the President. This revelation followed an alarm raised earlier by a member of the House of Representatives, Abdussamad Dasuki (PDP, Sokoto), during plenary the previous Wednesday. Dasuki highlighted significant discrepancies between the copies of the tax laws passed by the House and the later gazetted versions.
Nami described the incident as both unusual and regrettable, demanding a proper and unimpeded investigation followed by the prosecution of the perpetrators. He emphasized that those found culpable must face appropriate punishment to uphold the integrity of the legislative process.
A Call for Legislative Action and Executive Restraint
The former FIRS chief presented a two-pronged solution to the crisis. First, he advised the National Assembly to consider passing a resolution for the outright cancellation of the current gazetted acts. Second, he urged the executive arm to prevail on the FIRS to immediately halt the release of any regulations and information circulars prepared based on the altered law. This, he argued, is crucial to prevent further damage and widespread confusion within Nigeria's tax system.
Nami further advised that the NASS should pass a resolution directing its relevant committee to collaborate with an executive team to re-gazette the authentic law as originally passed by both legislative chambers. He grounded his argument in constitutional law, referencing Sections 4 and 58 of the 1999 Constitution, which vest exclusive law-making power in the National Assembly.
"The executive or any person purporting to act on behalf of the executive has no constitutional authority to alter a bill after passage," Nami stated. "Any post-passage alteration is ultra vires, unconstitutional, and void. Affected provisions are vulnerable to judicial invalidation, creating legal and fiscal uncertainty for the nation."
Preserving Reform Goals Amidst the Scandal
Despite the call for cancellation, Nami strongly disagreed with suggestions to discard the entire body of new tax laws. He acknowledged the immense research, investment, and legislative effort invested by the National Assembly since the reform process began in 2022.
He urged stakeholders to stand firm with the NASS, which he said is working to ensure the tax reform project's goals are not wasted. Nami outlined the critical objectives of the new provisions, set for implementation in January 2026, which include:
- Blocking leakages in the tax system to generate more revenue.
- Funding economic growth, developmental programs, and debt servicing.
- Initiating social welfare programs and improving security.
- Building infrastructure and attracting foreign direct investment.
He also highlighted that the new laws are designed to encourage governments to tax prosperity and fruits rather than seeds, thereby fostering the growth of Small and Medium Enterprises (SMEs). This approach aims to create youth employment and cultivate future taxpayers.
Nami expressed particular concern over calls for stakeholders' consultation on the altered document, which he deems illegitimate. "It is disturbing and confusing that someone is calling for a stakeholders’ consultation on a document criminally and arbitrarily altered," he noted, reinforcing the need to first restore the authentic law before any further engagement.
