In response to mounting public questions, the National Assembly has moved to clarify the legislative journey of four significant fiscal laws recently passed. The clarification addresses concerns about the harmonisation of documents, presidential assent, and official publication.
Details of the Four Key Acts
The laws at the centre of the discussion are 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. These Acts represent a major overhaul of the country's fiscal framework.
The National Assembly's position was communicated in a statement released on 26 December 2025 by Bullah Audu Bi-Allah, the Director of Information to the Clerk of the National Assembly. The legislature asserted that all matters are being handled strictly within its constitutional and statutory mandate.
Internal Review of Procedures Commences
To address the specific public concerns, the National Assembly has initiated an internal review of its institutional procedures. This review is being conducted by relevant committees in collaboration with the Assembly's management.
The statement emphasised that this examination is being carried out in full compliance with:
- The Nigerian Constitution.
- The Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria 2004.
- The Standing Orders of both the Senate and the House of Representatives.
- Established parliamentary practice.
As a key part of this process, the leadership has directed the Clerk of the National Assembly to facilitate the official publication of the Acts in the Official Gazette. Furthermore, the Clerk is to issue Certified True Copies of the assented laws to any requesting stakeholders or members of the public.
Scope and Reassurances from the Legislature
The National Assembly was keen to stress that the ongoing review is purely administrative and procedural. It clarified that the exercise does not imply any defect in the legislative authority exercised by either the Senate or the House of Representatives.
The review is being carried out without prejudice to the powers, functions or responsibilities of any other arm or agency of government, the statement noted. It reaffirmed the Assembly's commitment to constitutionalism, the separation of powers, and transparency.
The legislature has urged the public to allow the review process to proceed without undue speculation. It assured Nigerians that the leadership of both Chambers remains dedicated to its role as the custodian of legislative authority and promised to provide further updates as necessary.
