President Bola Ahmed Tinubu has firmly stated that the implementation of a suite of new tax legislation will proceed as scheduled on January 1, 2026. This declaration comes amidst a heated controversy and an ongoing investigation by the National Assembly into allegations that the laws were altered after being passed by parliament.
Defiance Amid Allegations and Legislative Probe
The controversy stems from claims made by lawmakers, including Abdussamad Dasuki, a member of the House of Representatives. They alleged that the versions of the tax laws published in the official gazette do not match the bills passed by the National Assembly. The alleged provisions were said to have been inserted after legislative approval, a move critics argue undermines parliamentary authority and due process.
In response to these serious allegations, the lower legislative chamber constituted a seven-member committee to investigate the discrepancies. Opposition lawmakers had called for the implementation of the laws to be postponed until the investigation is concluded.
Tinubu's Assurance and Commitment to Process
In an official statement released on Tuesday, December 30, 2025, President Tinubu addressed the growing public discourse. While acknowledging the concerns, he insisted that no substantial issue had been established to warrant halting the reform process.
"Our administration is aware of the public discourse surrounding alleged changes to some provisions of the recently enacted tax laws," Tinubu stated. He emphasized his administration's "unwavering commitment to due process and the integrity of enacted laws."
The President sought to clarify the intent of the laws, stating they are not designed to increase taxes but to support a structural reset, drive harmonisation, and strengthen the social contract. He described the reforms as a "once-in-a-generation opportunity" to build a fair and robust fiscal foundation for Nigeria.
Political Reactions and Accusations
The situation has drawn sharp reactions from opposition figures. Atiku Abubakar, the 2023 presidential candidate of the Peoples Democratic Party (PDP), issued a strongly-worded statement. He labelled the alleged forgery of the tax law as "an act of treason against the Nigerian people" and a direct assault on constitutional democracy.
Despite this, President Tinubu remained resolute. He urged all stakeholders to support the implementation phase, which he said is now in the delivery stage. He also pledged the presidency's cooperation with the Godswill Akpabio-led National Assembly to ensure a swift resolution of any identified issues.
"I assure all Nigerians that the federal government will continue to act in the overriding public interest to ensure a tax system that supports prosperity and shared responsibility," the President affirmed.
The laws set for implementation include the Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025. Some related tax measures have already been in effect since June 26, 2025.
