Dr. Obiageli "Oby" Ezekwesili, a former Minister of Education, has sounded a major alarm over the integrity of Nigeria's new tax legislation. She is calling for the immediate suspension of the Nigerian Tax Reform Act, citing a severe credibility crisis in the process that led to its publication.
Constitutional Breach Alleged in Gazetted Version
In a public memorandum directed at President Bola Ahmed Tinubu and the National Assembly leadership on Tuesday, 30 December 2025, Ezekwesili raised a critical issue. She stated that the version of the Act reportedly gazetted for implementation is different from the text officially passed by the lawmakers.
This discrepancy, she warned, triggers "grave constitutional concerns." Ezekwesili, who founded the School of Politics, Policy and Governance (SPPG), emphasized that the National Assembly holds exclusive lawmaking authority under the 1999 Constitution. She argued that publishing an inauthentic text as law, whether by mistake or design, strikes at the heart of democratic governance and the rule of law.
Calls for Suspension and Independent Investigation
Ezekwesili's memorandum outlined several urgent demands for the executive and legislative arms of government. She insisted they must:
- Immediately suspend the implementation of the disputed Tax Reform Act.
- Rescind all actions already taken based on the questionable text.
- Launch a transparent and independent inquiry to uncover how the different versions emerged.
- Restart the entire legislative process from the stage of public hearings.
She firmly rejected the idea of a simple "re-gazetting" without a proper probe, stating it falls short of democratic accountability standards. "Nigerians deserve full clarity," she wrote, on whether this was an administrative error or a deliberate act of substituting the legislative text.
Legitimacy as Foundation for Tax Compliance
The former minister connected the legitimacy of the process directly to the success of the tax system itself. She stressed that a tax regime cannot expect voluntary compliance from citizens if it lacks legitimacy from the outset.
"A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability," Ezekwesili asserted.
She concluded that the only process that should begin on 1 January 2026 is a credible investigation. This inquiry, she believes, would restore public confidence and set the stage for a proper, expedited legislative process for a Tax Reform Act that citizens can trust and own.
