A prominent coalition of civil society organisations known as The Patriots has strongly rejected allegations that the recently passed Tax Acts 2025 were secretly altered after leaving the National Assembly.
Allegations Lack Evidence, Says Coalition
In a statement released in Abuja on Sunday, December 28, 2025, the group's spokesperson, Muhammad E. Dauda, labelled the claims as completely unfounded and misleading. The Patriots stated they conducted an independent review of the official legislative records and found no material discrepancies between the versions passed by lawmakers and the harmonised Acts.
The coalition pointed to the Votes and Proceedings of 28 May 2025 from both the Senate and the House of Representatives as the definitive record of parliamentary decisions. These documents, published on 29 May 2025, have been publicly accessible since that date. After examining these records alongside the harmonised clean copies and Conference Committee Reports, The Patriots concluded the accusations "do not hold water."
Gazetting is Administrative, Not Legislative
Addressing confusion over different versions appearing in the Official Gazette, the group provided a crucial clarification. They explained that the act of gazetting is a ministerial and administrative function, not a legislative one. Its sole purpose is to give public notice to laws that have already been validly enacted by the National Assembly.
"Gazetting cannot amend, alter, or rewrite legislation approved by the National Assembly," the statement emphasised. To support this legal position, The Patriots cited several Nigerian court rulings, including:
- AGF v. Guardian Newspapers Ltd (1989)
- AG Lagos State v. AG Federation (1986)
- AG Ondo State v. AG Federation (2002)
These cases affirm that administrative publications cannot change the substance of laws and that parliamentary intent, as shown in official records, takes precedence over clerical errors.
Support for NASS Actions and a Call for Calm
The Patriots commended the leadership of the National Assembly for its decision to re-gazette the Tax Acts in their correct form. They described this move as lawful, appropriate, and sufficient to address any public concerns about the legislation's authenticity.
The group also praised the directive for the Clerk of the National Assembly to issue Certified True Copies (CTCs) of the Acts to citizens upon request, calling it a step that enhances transparency and public confidence.
While acknowledging that allegations of legislative alteration are serious, The Patriots stressed that the burden of proof lies with the accusers, and no credible evidence has been presented to date. They warned that calls to suspend, repeal, or re-enact the laws are constitutionally unsound and could create harmful legal and fiscal uncertainty for Nigeria.
The coalition ended by urging Nigerians to respect parliamentary records, support the re-gazetting exercise, and avoid narratives that undermine the country's democratic institutions. "These submissions are made in the best interest of the country, its citizens, and the promotion of good governance," the statement concluded.
