In a significant move to address a growing controversy, the National Assembly of Nigeria has issued a directive for the re-gazetting of four major tax laws and the issuance of Certified True Copies (CTCs) of the versions originally passed by the legislature.
Addressing Alleged Discrepancies in Legislative Records
This decision comes amidst ongoing concerns and investigations into alleged material differences between the tax laws as passed by the Senate and the House of Representatives and the versions that were officially gazetted and made public. The legislative body stated that this action is part of a broader institutional review of its processes.
The directive was jointly issued by Senate President Godswill Akpabio and House Speaker Abbas Tajudeen. According to a statement released on Friday by the House Spokesman, Akin Rotimi, the Clerk to the National Assembly has been instructed to carry out the re-gazetting and to produce the Certified True Copies. The aim is to ensure clarity, accuracy, and uphold the integrity of Nigeria's legislative records.
The specific laws involved are:
- The Nigeria Tax Act, 2025
- The Nigeria Tax Administration Act, 2025
- The Joint Revenue Board of Nigeria (Establishment) Act, 2025
- The Nigeria Revenue Service (Establishment) Act, 2025
The Genesis of the Controversy and Legislative Response
The alarm was first raised by House of Representatives member Abdulsamad Dasuki. During a plenary session, he alleged that the gazetted versions of the tax laws contained provisions that differed from what was debated and approved by lawmakers. He argued that this discrepancy breached his legislative rights.
These tax bills underwent extensive legislative scrutiny, including months of debate, public hearings, and clause-by-clause consideration in the House before being passed in February. They were later harmonized with the Senate's version. President Bola Tinubu signed the four bills into law on 26 June, 2025.
Following the allegations from Dasuki and calls for an investigation from opposition parties and civil society organizations, the House established a seven-member ad hoc committee to probe the matter. The committee is chaired by Aliyu Betara, with members including Idris Wase, Sada Soli, Adedeji Faleke, Igariwey Iduma, Fred Agbedi, and Babajimi Benson.
An Administrative Step for Accuracy and Integrity
In his statement, Rotimi emphasized that the move to re-gazette and issue CTCs is purely administrative. It is designed to guarantee that the official records accessible to the public accurately mirror the legislative decisions made by the National Assembly.
He explained that the ad hoc committee, alongside other relevant committees and the National Assembly Management, is conducting an institutional review. This review seeks to establish the sequence of events and identify any factors—such as lapses, irregularities, or external interferences—that may have affected the handling of the Acts.
"This review is strictly confined to institutional processes and procedures," Rotimi stated. "It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate."
He further assured that the process is being conducted in full compliance with the Nigerian Constitution, the Acts Authentication Act, the Standing Orders of both legislative chambers, and established parliamentary practice. The exercise is also being carried out without prejudice to the powers of any other government arm or agency.
Rotimi urged the public to allow the National Assembly's institutional processes to proceed without undue speculation. He reiterated the commitment of the House leadership, under Speaker Abbas Tajudeen, to constitutionalism, due process, and the rule of law, promising that appropriate corrective measures would be taken if any procedural refinements are identified.
