THIS DAWN — The allegation that Nigeria’s newly gazetted tax reform laws differ from the versions passed by the National Assembly is not a minor clerical error.
It is a constitutional earthquake.
When Hon. Abdulsammad Dasuki stood on the floor of the House of Representatives to declare that what he voted for was not what was published in the official gazette, he was not merely raising a procedural concern.
He was sounding an alarm about the sanctity of lawmaking in Nigeria.
If the laws passed by elected representatives can be altered before reaching the public, then the very foundation of democracy is compromised.
And if such alterations occurred under the watch of the executive, then the question of presidential culpability—and even impeachment—must be squarely confronted.
What Dasuki Alleged About Tax Reform
Dasuki’s words were stark: “What I passed on this floor is not what is gazetted.”
He produced copies of the harmonised bills passed by both chambers and compared them with the gazetted versions sold to Nigerians by the Ministry of Information.
The discrepancies were not cosmetic.
They were substantive, with far‑reaching implications for citizens, businesses, and the balance of power between institutions.
Dasuki’s Words
Dasuki said: “Mr Speaker, honourable colleagues, I am here today because my privilege has been breached as a member of this all-important House.
“We passed the tax laws on this floor, and, Mr Speaker, I took my time in the last three days to look at the gazetted past copy, the vote and proceedings of the House of Representatives.
“I also went an extra mile to look at the vote and proceedings of the Senate, of what was harmonised.
“What I passed on this floor is not what is gazetted.
“I have all the copies, but I am coming under privilege because I was here, I gave my vote, and it was counted, and I am seeing something completely different.
“On that note, on this privilege, I will call on Mr Speaker to graciously look at what was harmonised, what is in the gazetted copy, what was passed in the House and the Senate.
“You will find out what is before Nigerians, which is being sold to Nigerians at the Ministry of Information, which I personally went to buy the gazetted copies, are not what was passed.
“There is no motion here, but Mr Speaker, I will be pleading that all the documents should be brought before the Committee of the Whole.
“The whole members should see what is in the gazetted, should see what they passed on the floor, so that we can make the relevant amendments.
“This is a breach of the Constitution, this is a breach of our laws, and this should not be taken by this honourable House.”
Watch the video footage below:
Most Alarming Changes
Among the most alarming changes:
- Arrest powers added: Tax authorities, originally empowered only to investigate, were suddenly granted authority to arrest through law enforcement.
- Judicial oversight removed: The gazetted version allows tax authorities to freeze accounts and seize funds without a High Court order.
- Lower reporting thresholds: Individuals earning ₦25 million and companies earning ₦100 million now fall under stricter reporting requirements, down from ₦50 million and ₦250 million respectively.
- 20% deposit before appeal: Taxpayers disputing assessments must deposit 20% of the contested amount before approaching the courts.
- National Assembly oversight stripped: Provisions enabling lawmakers to summon tax officials and demand accountability were excised.
These are not typographical errors.
They are deliberate insertions and deletions that fundamentally alter the spirit and letter of the law.
Why Tax Reform Matters
Tax reform is essential. Nigeria cannot continue borrowing recklessly while failing to mobilize domestic revenue. But reform must be anchored in trust. Investors, entrepreneurs, and ordinary citizens need clarity and predictability. A law that is contested is worse than a law that is delayed.
As financial literacy advocate Iking Ferry observed, “Tax is not the problem. Trust is the problem.” When rules change after passage, when oversight is removed, and when enforcement becomes fear‑based, confidence evaporates. No serious investor will commit capital in an environment where laws are uncertain and institutions are compromised.
Constitutional Breach
Nigeria’s Constitution is clear: the legislative power of the federation resides in the National Assembly.
The executive may assent to bills, but it cannot alter them. The gazette is meant to be a faithful reproduction of what lawmakers passed.
Any deviation is a breach of the Constitution and an affront to the rule of law.
If the executive branch knowingly or negligently allowed falsified versions to be gazetted, then it has usurped legislative authority.
That is not just mismanagement; it is a high crime. And under constitutional democracy, high crimes invite impeachment.
Should Tinubu Be Impeached?
Impeachment is the gravest sanction available to a legislature.
It should never be wielded lightly. But it exists precisely for moments when the executive undermines the Constitution.
The question is whether President Bola Ahmed Tinubu bears responsibility for the falsification:
- Did he authorize the changes?
- Was he aware of them?
- Or did bureaucrats act independently?
These are questions that demand urgent investigation.
If evidence shows that the President or his aides deliberately altered the laws, then impeachment proceedings would not only be justified—they would be necessary to preserve Nigeria’s democracy.
If, however, the changes were the result of bureaucratic sabotage, then accountability must still be enforced, but impeachment may not be the appropriate remedy.
The Path Forward
What should happen now?
- Immediate suspension of implementation: The tax reforms scheduled for January 1, 2026 must be paused until clarity is restored.
- Publication of the harmonised version: The National Assembly should release the exact texts it passed, side by side with the gazetted versions, for public scrutiny.
- Independent investigation: A joint committee of the legislature, judiciary, and civil society should trace how the alterations occurred.
- Accountability: Those responsible—whether in the Ministry of Justice, the Presidency, or the printing office—must face consequences.
- Restoration of trust: Only after transparency and correction should implementation resume.
Lessons for Citizens
For Nigerians, the controversy is a reminder that governance is not abstract. Tax laws affect livelihoods directly.
Lower thresholds mean more individuals and businesses will be ensnared.
The 20% deposit requirement could cripple small enterprises. The removal of judicial oversight exposes citizens to arbitrary seizures.
As 2026 approaches, citizens must prepare: keep records, separate personal and business finances, and understand compliance requirements.
But more importantly, they must demand accountability. Silence in the face of constitutional breaches is complicity.
The Bigger Tax Reform Picture
This scandal is not just about tax reform. It is about the integrity of Nigeria’s institutions.
If laws can be falsified between passage and gazette, then what prevents similar manipulations in other sectors—electoral laws, security laws, or constitutional amendments?
Democracy survives on trust. When trust disappears, investment flees, citizens disengage, and governance collapses.
Nigeria needs reform, but reform must be clean.
Conclusion
Should Tinubu be impeached? The answer depends on the outcome of investigations.
But the mere possibility underscores the seriousness of the allegations. Impeachment is not about politics; it is about protecting the Constitution.
For now, the priority must be transparency, accountability, and restoration of trust.
Nigerians deserve to know exactly what their lawmakers passed, who altered it, and why.
Only then can the nation move forward with confidence.
Tax reform is necessary. But no reform is worth the price of constitutional betrayal.
