House of Representatives Committee Confirms Unauthorized Alterations in Gazetted Tax Laws
The House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws has officially confirmed that illegal alterations were made to several tax reform laws that were originally passed by the National Assembly and subsequently assented to by President Bola Tinubu. This revelation, disclosed in an interim report released on Friday, January 23, has sparked significant concerns regarding legislative integrity and potential constitutional breaches within Nigeria's governance framework.
Investigation into Discrepancies and Procedural Anomalies
The committee was established to investigate allegations of discrepancies between the versions of tax laws passed by parliament and those later published in the official gazette. The controversy initially emerged when House member Abdulsamad Dasuki raised an alarm during a plenary session about the circulation of an "authorized" version of the tax laws that differed from what lawmakers had approved. In response to public outcry, the Minority Caucus issued a statement on December 28, 2025, pledging to protect the independence of the Legislature and warning that imposing fake laws on Nigerians constitutes an attack on the constitutional role of the National Assembly.
To probe these serious allegations, the caucus, led by Kingsley Chinda, constituted a seven-member ad-hoc committee on January 2, 2026, chaired by Afam Ogene. Other members included Aliyu Garu from Bauchi, Stanley Adedeji from Oyo, Ibe Osonwa from Abia, Marie Ebikake from Bayelsa, Shehu Fagge from Kano, and Gaza Jonathan from Nasarawa. The panel was specifically mandated to establish the facts surrounding the alleged manipulation of the tax laws.
Key Findings and Specific Alterations Identified
In a statement signed by Ogene, the committee detailed its findings. On January 3, 2026, the House, through its spokesman Akintunde Rotimi, announced that Speaker Abbas Tajudeen had directed the public release of the four tax reform Acts signed into law by the president. The Speaker also ordered an internal verification and the immediate release of Certified True Copies to dispel doubts and preserve the sanctity of the legislature. The Acts involved are:
- The Nigeria Tax Act, 2025
- The Nigeria Tax Administration Act, 2025
- The National Revenue Service (Establishment) Act, 2025
- The Joint Revenue Board (Establishment) Act, 2025
The Clerk to the National Assembly was instructed to work with the Federal Government Printing Press to ensure accuracy, conformity, and uniformity. However, the committee's comparison of the CTCs released by the House with the gazetted versions already in circulation confirmed that alterations had indeed been made, particularly in the Nigeria Tax Administration Act, 2025. The panel noted that three different versions of the document were in circulation, describing this as evidence of procedural anomalies that "illegally encroached on the core mandate of the National Assembly."
The committee identified several specific discrepancies:
- Reporting Thresholds: While the version passed by the National Assembly set thresholds at ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced them to ₦25 million for individuals and altered thresholds for companies. The committee described this as a clear case of the executive undermining legislative authority to draw more taxpayers into the net.
- New Subsections: The gazetted version introduced new subsections requiring taxpayers to deposit 20 percent of disputed tax amounts before appealing Tax Appeal Tribunal decisions to the High Court, provisions which were absent in the version passed by lawmakers.
- Expanded Enforcement Powers: Concerns were raised over expanded enforcement powers, including arrest and asset sales without court orders, as well as changes to the definition of federal taxes that removed petroleum income tax and VAT from federal administration.
- Parliamentary Oversight: On the National Revenue Service (Establishment) Act, provisions empowering the National Assembly to summon officials and demand reports were deleted in the gazetted version, undermining parliamentary oversight and the doctrine of checks and balances.
- Tax Computations: Alterations were cited mandating tax computations for petroleum operations in US dollars rather than the currency of transaction approved by parliament.
Implications and Call for Further Investigation
Given the scope of these discrepancies, the committee stated that the evidence was sufficient to warrant a deeper investigation. It has requested an extension of time to conduct a more thorough examination to ensure accountability for what it described as "an affront to the legislature and Nigeria's democracy." President Tinubu had assented to the four tax reform bills in June 2025, with the presidency stating that the new laws were intended to transform tax administration, boost revenue generation, improve the business environment, and attract domestic and foreign investment. However, these findings highlight significant challenges in the implementation and integrity of these reforms.
