House Minority Caucus Uncovers Unauthorized Changes to Tax Legislation
The Minority Caucus of the House of Representatives has raised serious concerns over Nigeria's newly enacted tax reform laws, insisting that unauthorized alterations were made after the legislation was passed by the National Assembly and assented to by the President. This development represents what the caucus describes as a grave violation of legislative authority and poses a significant threat to democratic governance in the country.
Investigation Reveals Procedural Anomalies
These revelations emerged in an interim report released on Friday by the Minority Caucus Ad-hoc Committee on Tax Laws, which was specifically constituted to investigate allegations of illegal alterations in the gazetted versions of the tax reform Acts. The committee, led by Afam Victor Ogene, was formed following public outrage sparked by a motion raised on the House floor by Abdulsamad Dasuki, who alerted lawmakers to discrepancies between the versions of tax laws passed by the National Assembly and those subsequently circulated to the public.
Ogene recalled that the caucus had previously condemned any attempt to impose unauthorized laws on Nigerians on December 28, 2025, vowing to unconditionally protect the independence of the legislature and Nigeria's democracy. To address these concerns comprehensively, the caucus, under the leadership of Kingsley Chinda, established a seven-member fact-finding committee on January 2, 2026, with Ogene serving as chairman.
Speaker's Directive and Committee Findings
The investigation gained significant momentum on January 3, 2026, when Speaker of the House of Representatives Abbas Tajudeen directed the public release of the four tax reform Acts signed into law by the President. The Speaker also ordered an internal verification process and the release of Certified True Copies of the Acts to eliminate doubts, restore public confidence, and protect the sanctity of the legislature.
The Clerk of the National Assembly received further instructions to align the certified laws with the Federal Government Printing Press to ensure accuracy, conformity, and uniformity. The minority caucus committee noted that this directive underscored the existence of serious procedural anomalies within the legislative process.
The Acts under scrutiny include the Nigeria Tax Act, the Nigeria Tax Administration Act, the National Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act, all enacted in 2025. After conducting thorough comparisons between the Certified True Copies released by the House and the gazetted versions already in circulation, the committee confirmed that alterations had indeed been made, particularly to the Nigeria Tax Administration Act, 2025.
Specific Alterations Discovered
The committee discovered that multiple versions of the same law were circulating simultaneously, a situation described as unprecedented and deeply troubling. Key provisions in the gazetted version differed materially from what was originally passed by the National Assembly. These unauthorized changes included:
- Section 29(1): Reporting Thresholds - While the National Assembly certified version provided for tax compliance reporting thresholds of N50 million for individuals and N100 million for companies, the gazetted version lowered these thresholds to N25 million for individuals and N100 million for companies (down from N250 million).
- Section 41: Mandatory Deposit for Appeals - The gazetted version introduced new subsections 41(8) and 41(9) requiring taxpayers to deposit 20 percent of disputed tax amounts as a condition for appealing Tax Appeal Tribunal decisions to the High Court, provisions absent from the authentic version passed by the National Assembly.
- Section 64: Enforcement and Power of Arrest - The gazetted law illegally expanded tax authority powers to include arrest capabilities through law enforcement agencies and permitted the sale of seized assets without court orders.
- Section 3(1)(b): Definition of Federal Taxes - The gazetted version removed Petroleum Income Tax and VAT from the definition of taxes under Federal Government administration, contrary to the National Assembly certified version that included these taxes.
- Section 39(3): Currency of Tax Computation - The gazetted Act mandated that tax computations for petroleum operations be made in U.S. Dollars, while the actual version passed by the National Assembly prescribed calculations in the currency of the transaction.
- Section 30(1)(d) and 30(3): National Assembly Oversight Provisions - The gazetted version deleted provisions requiring quarterly and annual reporting to parliament regarding the Nigeria Revenue Services, effectively removing National Assembly oversight mechanisms.
Constitutional Implications and Committee Concerns
The committee described these alterations as acts of illegality and institutional overreach that represent a blatant disregard for the doctrine of separation of powers and the system of checks and balances fundamental to democratic governance. Particularly concerning was the removal of provisions guaranteeing the National Assembly's oversight role in the National Revenue Service (Establishment) Act.
The committee warned that the integrity of the legislative process and public trust in law-making were at serious risk. They emphasized that the evidence gathered so far justifies a more comprehensive investigation to determine how these alterations occurred and to ensure accountability for what they termed an affront to the National Assembly.
Describing the alterations as clear cases of executive overreach undermining legislative powers, the committee has requested additional time to deepen its investigation and submit a final report. The situation highlights ongoing tensions between legislative and executive branches regarding proper constitutional procedures and the sanctity of law-making processes in Nigeria's democratic system.
