Nigeria's ambitious tax reform programme is facing intense pressure and demands for an immediate halt, following serious allegations of constitutional violations and procedural flaws in the passage of key new laws. Stakeholders are urging the Federal Government to suspend the planned January implementation to avert a potential crisis of legitimacy and legal challenges.
Allegations of Procedural Irregularities
The concerns were brought to the forefront in a detailed policy brief presented to journalists in Taraba State on Wednesday, December 24, 2025. The document was issued by Dr. Joseph Gimba, the Chief Executive Officer of the Center for Peace Education and Community Development. Dr. Gimba raised a critical alarm, stating that the legislative process for the new tax laws was marred by significant shortcomings.
He argued that the credibility of these reforms, which are central to the government's strategy for boosting domestic revenue and reducing oil dependency, has been severely compromised. The brief alleges that certain provisions in the final versions of the laws were neither properly debated nor approved by the National Assembly. It claims clauses were inserted, modified, or replaced outside the constitutionally mandated procedures, raising red flags about transparency and legality.
Risks of Legal Challenges and Public Distrust
Dr. Gimba emphasized that these issues strike at the core of Nigeria's constitutional democracy. "Laws affected by procedural defects risk being invalidated by the courts and may struggle to gain public legitimacy," he stated. The policy brief references the 1999 Constitution, underscoring its supremacy and the clear legislative procedures it outlines, which require passage by both legislative chambers and presidential assent.
The document warns that any alterations made after legislative approval, without proper endorsement, constitute a grave breach of due process. Furthermore, it highlights that the laws allegedly contain concessions favouring specific states or regions, which could undermine principles of equity and federal balance.
Calls for Review and Future Safeguards
The brief outlines severe consequences if the government proceeds with the January rollout without addressing these concerns. These include:
- Operational confusion for tax authorities.
- Widespread resistance from taxpayers.
- Reputational damage to Nigeria’s entire reform agenda.
- Potential revenue losses if courts issue injunctions.
To mitigate these risks, Dr. Gimba's centre recommends an immediate suspension of implementation pending a comprehensive legal review. It proposes forming an independent panel of constitutional lawyers, legislative experts, and fiscal specialists to audit the enacted laws against official National Assembly records and make the findings public.
Any contentious provisions should be sent back to the National Assembly for proper debate and revalidation. For the future, the brief advocates for stronger safeguards like digital authentication of bills and improved public access to final laws. It also notes that officials involved in unlawful alterations could face criminal prosecution or other sanctions.
While affirming that tax reform is vital for Nigeria's economic future, the brief concludes that success hinges on the rule of law. "Reforms perceived as manipulated or procedurally flawed cannot command public compliance or trust," it stated, arguing that a delay to fix these issues would ultimately strengthen constitutional order and support sustainable development.
