Nigeria's ambitious tax reforms, scheduled for implementation in January, are now shrouded in uncertainty. A growing wave of opposition from lawmakers, labour unions, and civil society organisations threatens to derail the rollout over serious allegations that the laws were altered after being passed by the National Assembly.
Lawmakers and Legal Bodies Demand Immediate Suspension
Former Senate Leader Ali Ndume has called on President Bola Ahmed Tinubu to intervene directly. In a statement issued in Abuja, the senator representing Borno South urged the President to suspend the implementation and order a thorough investigation. Ndume warned that proceeding with the controversial laws would undermine their legitimacy and public trust.
This political intervention aligns with demands from the Nigerian Bar Association (NBA). The NBA President, Mazi Afam Osigwe (SAN), stated that the allegations strike at the heart of constitutional governance and transparency. He called for a comprehensive and transparent investigation to restore public confidence, insisting all implementation plans be halted until the matter is resolved.
The controversy ignited after House of Representatives member Abdussamad Dasuki raised an alarm on the floor of the House. He alleged that the officially gazetted versions of the tax laws contained material differences from the final bills approved by lawmakers and sent to the President for assent.
Labour and Policy Experts Echo Concerns Over Legitimacy
The Nigeria Labour Congress (NLC) added its voice to the dissent. In its 2025 Christmas message, NLC President Joe Ajaero demanded a fair and inclusive tax system. He insisted that workers must be involved in formulating tax laws and warned that any policy developed without their input or tainted by "apparent distortion and outright forgery" is unacceptable.
From a policy perspective, Dr Joseph Gimba, CEO of the Centre for Peace Education and Community Development in Taraba State, issued a stark warning. In a policy brief, he cautioned that procedural flaws could lead to legal challenges, taxpayer resistance, and revenue losses. He recommended an immediate suspension of the January rollout and an independent audit by constitutional and fiscal experts.
Gimba's brief emphasised that laws enacted with procedural defects risk being invalidated by courts and will struggle to gain public compliance. It called for any contentious provisions to be sent back to the National Assembly for proper debate and revalidation.
Calls for Restraint and Ongoing Legislative Probe
Amid the uproar, Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, appealed for calm. Speaking on Arise Television, Oyedele urged Nigerians to exercise restraint and allow lawmakers to complete their investigation. He cautioned against speculating on unverified documents and noted that some alleged new powers for tax officials, like arrest authority, already exist under current law.
Meanwhile, the legislative machinery is in motion. The House of Representatives Committee investigating the discrepancies has pledged to work swiftly. Chairman Muktar Betara assured that the seven-member panel, formed after Dasuki's privilege motion, is resolved to conclude its assignment and submit its report to the House "within the shortest possible time."
The collective pressure from these diverse quarters presents a significant hurdle for the Federal Government. The reforms, a central pillar of Nigeria's economic strategy aimed at boosting revenue and reducing oil dependency, now face a severe credibility crisis. The coming weeks will determine whether the implementation proceeds as planned or is postponed to address the fundamental questions over the laws' integrity and the sanctity of the legislative process.
