The Minority Caucus of the House of Representatives has raised the alarm over what it described as unauthorised alterations to Nigeria’s newly enacted tax reform laws, warning that the development poses a grave threat to legislative authority and democratic governance.
In an interim report released on Friday, the Minority Caucus Ad-hoc Committee on Tax Laws said evidence before it indicated that key provisions of the tax Acts passed by the National Assembly and assented to by the President were subsequently altered before being gazetted and circulated to the public.
The committee, chaired by Afam Victor Ogene, was constituted to probe allegations of illegal amendments following public disquiet triggered by a motion on the floor of the House by Abdulsamad Dasuki, who drew attention to discrepancies between the versions passed by lawmakers and those in circulation.
Recalling the caucus’ position, Ogene said the minority lawmakers had, on December 28, 2025, condemned any attempt to impose unauthorised laws on Nigerians, pledging to defend the independence of the legislature and the country’s democratic institutions.
To establish the facts, the caucus, under the leadership of Kingsley Chinda, set up a seven-member fact-finding committee on January 2, 2026, with a mandate to identify the discrepancies and determine how provisions not approved by parliament found their way into the gazetted laws.
The investigation gained momentum a day later when Speaker of the House of Representatives, Abbas Tajudeen, ordered the public release of the four tax reform Acts signed into law by the President. He also directed an internal verification process and the issuance of Certified True Copies (CTCs) to dispel doubts, restore public confidence and safeguard the sanctity of the legislature.
The Speaker further instructed the Clerk of the National Assembly to work with the Federal Government Printing Press to align the certified laws, a directive the committee said pointed to serious procedural anomalies.
The Acts under scrutiny are 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 comparing the CTCs with the gazetted versions, the committee said it confirmed that alterations were made, particularly to the Nigeria Tax Administration Act. It noted that multiple versions of the same law were in circulation, describing the situation as unprecedented and deeply troubling.
According to the report, the gazetted version contained material changes not approved by the National Assembly. These include lowered tax reporting thresholds, the introduction of mandatory financial deposits as a precondition for appealing tax disputes, and expanded enforcement powers for tax authorities, including arrest powers and the sale of seized assets without court orders.
The committee also observed changes to the definition of federal taxes and provisions mandating the use of foreign currency for certain tax computations—measures it insisted were never approved by lawmakers.
Similar concerns were raised over the National Revenue Service (Establishment) Act, where clauses guaranteeing the National Assembly’s oversight role were allegedly removed in the gazetted version. The committee described this as a blatant disregard for the doctrine of separation of powers and the system of checks and balances that underpin democratic governance.
Detailing specific instances, the caucus said Section 29(1) of the Nigeria Tax Administration Act was altered to reduce reporting thresholds from N50 million to N25 million for individuals and from N250 million to N100 million for companies, a move it said would unlawfully expand the tax net.
It also cited the introduction of new subsections in Section 41 requiring taxpayers to deposit 20 per cent of disputed tax sums before appealing tribunal decisions, as well as expanded enforcement powers under Section 64.
Further alterations were identified in provisions relating to the definition of federal taxes, the currency for petroleum tax computations, and the removal of National Assembly oversight requirements, including mandatory quarterly and annual reporting.
Describing the alleged alterations as acts of illegality and institutional overreach, the committee warned that public trust in the law-making process was at risk. It said the evidence so far warranted a more comprehensive probe to establish how the changes occurred and to ensure accountability.
The committee has requested additional time to conclude its investigation and submit a final report to the House.
