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Home Legal Affairs

BREAKING: NASS Orders Re‑Gazetting of Tax Reform Acts

Tim Elombah by Tim Elombah
December 26, 2025
in Legal Affairs, News
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President of the Senate, Godswill Akpabio, Speaker of the House of Representatives, Tajudeen Abass

President of the Senate, Godswill Akpabio, Speaker of the House of Representatives, Tajudeen Abass

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THIS DAWN — The National Assembly has moved to address growing public concerns surrounding Nigeria’s recently enacted tax reform laws, directing the Clerk of the Assembly to re‑gazette the Acts and issue Certified True Copies that accurately reflect the versions passed by both legislative chambers.

The decision was announced in a press statement signed by Rep. Akin Rotimi, House Spokesman and Chairman of the Committee on Media and Public Affairs. It follows weeks of commentary questioning the legislative process, presidential assent, and publication of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and Nigeria Revenue Service (Establishment) Act, 2025.

Background to the Controversy

Public debate intensified after discrepancies were alleged between the bills passed by the Senate and House of Representatives and the versions published in the Official Gazette. Critics raised questions about harmonisation procedures, the documentation transmitted for presidential assent, and whether the gazetted Acts faithfully represented legislative intent.

In response, the House of Representatives last week constituted a seven‑member Ad Hoc Committee to investigate the matter. The committee, working alongside other relevant committees and the management of the National Assembly, is conducting an institutional review to establish the sequence of events and identify any lapses, irregularities, or external interferences.

Legislative Integrity and Constitutional Compliance

According to the statement, the review is being carried out in strict conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act (Cap. A4, Laws of the Federation of Nigeria), the Standing Orders of both chambers, and established parliamentary practice.

The leadership of the National Assembly, under Senate President Godswill Obot Akpabio and Speaker of the House of Representatives, Rt. Hon. Abbas Tajudeen, emphasized that the re‑gazetting is an administrative step intended solely to authenticate and accurately reflect the legislative decisions of the Assembly.

“This review is strictly confined to institutional processes and procedures. It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate,” the statement clarified.

Assurance of Transparency and Accountability

The House reiterated its commitment to transparency, accountability, and the faithful discharge of its constitutional responsibilities. It stressed that the re‑gazetting exercise is not a concession of error but a corrective measure to ensure clarity, accuracy, and integrity in Nigeria’s legislative record.

The leadership urged members of the public to allow institutional processes to proceed without speculation or conjecture. “Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions,” the statement added.

Implications for Governance

The tax reform Acts are considered landmark legislation, aimed at modernizing Nigeria’s tax administration, strengthening revenue collection, and improving fiscal transparency. Ensuring that the gazetted versions accurately reflect the bills passed by the National Assembly is critical to their legitimacy and enforceability.

Analysts note that the re‑gazetting directive underscores the Assembly’s sensitivity to public concerns and its determination to safeguard the credibility of Nigeria’s legislative process. By issuing Certified True Copies, the National Assembly seeks to eliminate ambiguity and reinforce confidence in the rule of law.

The National Assembly’s decision to re‑gazette the tax reform Acts represents a proactive step to uphold constitutionalism and legislative integrity. While the controversy has sparked debate about Nigeria’s legislative procedures, the move demonstrates the Assembly’s willingness to refine processes and maintain transparency.

As Rep. Akin Rotimi emphasized, the House remains committed to its role as custodian of Nigeria’s legislative authority. Further information will be provided as necessary, but for now, the directive signals a clear intent: to ensure that Nigeria’s tax reform laws stand on a foundation of accuracy, legality, and public trust.

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Tim Elombah

Tim Elombah

Former Editor of Elombah (https://elombah.com), former Editor-in-Chief of New Band (https://news.band), former GM/COO of Diaspora Digital Media [DDM] (https://diasporadigitalmedia.com), MD of This Dawn news.

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