THIS DAWN — The recent directive by Nigeria’s National Assembly to re‑gazette the controversial tax reform laws is more than a procedural correction.
It is a political earthquake that shakes the very foundation of President Bola Ahmed Tinubu’s administration.
By confirming that the gazetted versions of the tax laws contained alterations not approved by lawmakers, the legislature has effectively indicted the President for forging legislation—a charge that strikes at the heart of constitutionalism, separation of powers, and democratic accountability.
This development is not merely about tax policy.
It is about the sanctity of Nigeria’s legislative process, the credibility of the executive arm, and the trust of citizens in their government.
The re‑gazette order is a loud statement: the National Assembly will not allow its authority to be undermined, nor will it tolerate executive overreach disguised as administrative convenience.
The Allegations and Confirmation of National Assembly
The controversy began when Abdusammad Dasuki, a lawmaker from Sokoto, raised alarm that the gazetted versions of four tax acts differed significantly from what was passed by both chambers.
His claim was initially dismissed by some as political noise. But subsequent scrutiny revealed glaring discrepancies.
Among the most troubling alterations:
- Judicial safeguards removed: Lawmakers had insisted that tax agents could only seize or sell assets with a court order. The gazetted version expunged this safeguard, declaring that courts cannot review administrative decisions of the tax office.
- Expanded police powers: While the original bill prescribed investigation for suspected tax offenders, the gazetted version empowered law enforcement agencies to arrest and detain suspects during investigations.
- Punitive appeal requirements: Citizens seeking to appeal tax penalties must first pay 20% of the disputed amount before their case can be heard—a clause absent in the legislature’s version.
These changes were not minor edits; they were substantive alterations that shifted the balance of power between citizens, the judiciary, and the tax authorities.
They undermined constitutional rights and tilted the scales heavily in favor of executive agencies.
By ordering the Clerk to re‑gazette the acts and issue certified true copies of the versions passed by lawmakers, the National Assembly confirmed Dasuki’s allegations.
In doing so, it implicitly accused the President of assenting to—and publishing—a forged version of the law.
Why This Is an Indictment
The re‑gazette order is not a routine correction. It is an indictment on Tinubu for several reasons:
- Violation of Separation of Powers: The legislature makes laws; the executive enforces them.
By altering the text of a law passed by the National Assembly, the executive usurped legislative authority. This is a constitutional breach.
- Forgery of Public Records: Sending an altered version of the law to the printing department for gazetting amounts to forging official documents.
In any democracy, this is a grave offense.
- Erosion of Public Trust: Citizens rely on the Official Gazette as the authoritative record of Nigeria’s laws.
If the gazette itself can be manipulated, then the integrity of the entire legal system is compromised.
- Political Fallout: The National Assembly’s decision to re‑gazette is a public rebuke of the President.
It signals that lawmakers are unwilling to be complicit in executive excesses and are prepared to assert their constitutional role.
The Broader Implications for National Assembly
This scandal has far‑reaching implications for governance and democracy in Nigeria.
- Judicial Independence: By removing court oversight from tax enforcement, the altered law sought to weaken the judiciary.
The re‑gazette restores judicial authority, reaffirming the principle that no executive agency is above the law.
- Civil Liberties: The requirement to pay 20% of disputed tax before appeal is a violation of due process.
It effectively punishes citizens before their case is heard. The National Assembly’s correction protects citizens from such arbitrary burdens.
- Legislative Assertiveness: For years, Nigeria’s legislature has been accused of being a rubber stamp for the executive.
This episode demonstrates a newfound assertiveness. By exposing and correcting the forgery, lawmakers have reclaimed their role as guardians of democracy.
- Political Accountability: The Peoples Redemption Party has already called for impeachment proceedings if the probe confirms Tinubu’s role in altering the law.
While impeachment is a drastic step, the mere fact that it is being discussed underscores the seriousness of the indictment.
Tinubu’s Presidency Under Scrutiny
For President Tinubu, this scandal is a political nightmare. It undermines his credibility as a leader committed to reform and transparency.
It raises questions about his respect for constitutional boundaries and his willingness to manipulate processes for expediency.
Tinubu’s administration has often portrayed itself as reformist, determined to modernize Nigeria’s economy through bold policies.
But reforms must be anchored in legality and legitimacy. By altering the tax laws, the administration has tainted its reform agenda with illegality.
The message to Nigerians is clear: reforms imposed through forgery are not reforms at all—they are authoritarian decrees.
The Role of Civil Society
Civil society groups and the Nigerian Bar Association have demanded suspension of the investigation until its outcome is clear.
Their involvement is crucial. This is not just a legislative matter; it is a constitutional crisis that affects every Nigerian.
Civil society must continue to demand transparency, accountability, and adherence to due process.
The National Assembly’s re‑gazette order is more than an administrative correction.
It is a damning indictment of President Bola Tinubu’s handling of the tax reform process.
By confirming that the gazetted versions were altered, lawmakers have exposed a constitutional breach that strikes at the heart of Nigeria’s democracy.
This scandal is a test of Nigeria’s institutions:
- Will the legislature hold the executive accountable?
- Will civil society sustain pressure for transparency?
- Will the judiciary assert its independence?
The answers to these questions will determine whether Nigeria emerges stronger from this crisis or slides deeper into executive impunity.
For Tinubu, the path forward is fraught with peril. He must confront the allegations head‑on, provide explanations, and restore trust.
Anything less will cement the perception that his presidency is willing to sacrifice legality for expediency.
And in a democracy, that is the gravest indictment of all.
