The leadership of Nigeria's National Assembly has received strong backing from a civic accountability group over the recent re-gazetting of the country's major tax reform laws. The Centre for Accountability and Fiscal Responsibility (CAFR) has described the action as a lawful administrative safeguard, countering critics who framed it as a legislative failure.
Re-Gazetting Explained: A Routine Verification, Not an Error
In a statement issued on Monday, December 30, 2025, CAFR clarified that the re-gazetting process for key tax legislation follows established parliamentary practice. The group emphasized that the move was aimed at protecting the integrity of Nigeria’s statute books and ensuring legal certainty.
The laws in question include the Nigeria 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.
CAFR's National President, Dr. Lawal Sadiq, stated that the process is mandated by the Acts Authentication Act. This law requires the National Assembly to verify that any law published in the official gazette is an exact match of the version passed by both legislative chambers and assented to by the President.
"The re-gazetting exercise should be understood as a verification mechanism, not a confession of error," Dr. Sadiq explained. "Authentication exists to ensure certainty and legal clarity, especially for laws with wide fiscal and economic implications."
No Review of Substance, Just Procedural Precision
CAFR was keen to stress a crucial point: the re-gazetting did not reopen debate on the content of the landmark tax reforms, nor did it reverse any legislative decisions. According to the group, the review was purely administrative, confirming the accuracy and completeness of the published texts.
Dr. Sadiq warned that failing to conduct such meticulous checks could expose the country to costly and unnecessary legal disputes in the future. "This process does not encroach on executive or judicial functions," he said. "It simply aligns legislative records, assent documentation, and published texts."
The organization highlighted that because tax legislation directly impacts government revenue, business compliance, and citizens' obligations, procedural precision is non-negotiable for effective enforcement and public trust.
Politicising the Process Risks Eroding Public Trust
CAFR issued a stern warning against the politicization of what it calls a routine administrative safeguard. The group argued that misrepresenting the process could mislead the public and ultimately weaken confidence in Nigeria's democratic institutions.
"The strength of a parliament is measured by the credibility of the laws it produces," Dr. Sadiq asserted. "In insisting on proper authentication and re-gazetting where necessary, the National Assembly acted in defence of legality, certainty, and democratic integrity."
CAFR concluded that far from signaling institutional weakness, the re-gazetting exercise demonstrates transparency and respect for the constitutional order. It ultimately reinforces confidence in the new tax reforms and provides a more robust legal foundation for their nationwide implementation.
