THIS DAWN — A prominent Nigerian public figure, Funso Doherty, has raised alarm over discrepancies in the gazetted versions of the Nigeria Tax Administration Act, calling into question the integrity of the law’s implementation.
Doherty expressed concerns in an open letter dated January 6, 2026, addressed to the Chairman of the Nigerian Revenue Service (NRS).
He said that two materially different versions of the same law are currently available for download from the NRS website.
The letter, which has since circulated widely in policy and legal circles, highlights a potentially serious issue in Nigeria’s fiscal governance.
Doherty, a respected voice in public finance and governance reform, noted that both versions bear the same publication date and gazette number, yet contain conflicting provisions.
This revelation has sparked renewed scrutiny of the legislative process and the transparency of Nigeria’s tax administration.
Discrepancies in the Law
According to Doherty’s letter, the NRS website hosts two separate download links for the Nigeria Tax Administration Act.
Upon inspection, each link returns a different version of the law.
Doherty included side-by-side extracts of the documents in his letter, illustrating the differences in content.
He emphasized that one version aligns with the bill released by the National Assembly, while the other contains provisions not found in the original legislative text.
This inconsistency, he argues, could lead to confusion among taxpayers, enforcement agencies, and legal practitioners.
More critically, it raises questions about which version of the law is currently being enforced by the NRS.
Doherty’s letter was prompted by a recent interview given by the NRS Chairman on Arise Television, in which the Chairman dismissed concerns about the tax law’s authenticity.
The Chairman stated that the NRS was operating with the gazetted version it received through the normal legislative process and saw no controversy in its implementation.
However, Doherty’s findings challenge that assertion.
He urged the NRS to clarify which version of the law is being implemented and to address the presence of conflicting documents on its official website.
“Nigerians may also be wondering, as I still am, how there can be multiple versions of the same federal gazette publication that bear the same publication date and number but that differ in content,” he wrote.
Wider Implications
The issue extends beyond the NRS.
Doherty also noted that the website of the Presidential Committee on Fiscal and Tax Reforms contains two versions of the Act, mirroring the discrepancies found on the NRS platform.
This suggests a systemic lapse in document control and raises concerns about the reliability of official legal publications.
Legal experts warn that such inconsistencies could undermine the enforceability of the law and expose the government to litigation.
If taxpayers are penalized under provisions not properly passed by the National Assembly, it could trigger constitutional challenges and erode public trust in the tax system.
Political and Legal Reactions
The letter has been copied to key stakeholders, including the Attorney-General of the Federation, the Chairman of the Presidential Committee on Fiscal and Tax Reforms, and the Attorney-General of Lagos State.
Their responses—or lack thereof—will likely shape the next phase of public discourse on the matter.
Some analysts view Doherty’s intervention as a necessary check on executive overreach and a call for greater transparency in Nigeria’s fiscal reforms.
Others caution that the controversy could delay the rollout of critical tax measures intended to boost government revenue and streamline compliance.
Troubling Issues
Funso Doherty’s open letter has brought to light a troubling issue in Nigeria’s tax administration: the existence of conflicting gazetted versions of a key fiscal law.
His findings challenge official assurances and demand urgent clarification from the NRS and other relevant authorities.
As Nigeria continues its push for tax reform and improved revenue generation, the integrity of its legal instruments must be beyond reproach.
The presence of multiple versions of the same law threatens not only administrative efficiency but also the rule of law.
Stakeholders across government, civil society, and the private sector will be watching closely to see how this issue is resolved.
They also wait to see whether it leads to broader reforms in legislative transparency and document management.
