THIS DAWN — The House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws has released a damning interim report, confirming that Nigeria’s newly gazetted tax laws were illegally altered after passage by the National Assembly.
The revelations have intensified public outrage and raised serious questions about legislative independence, constitutional integrity, and the sanctity of Nigeria’s democracy.
How the Scandal Emerged
The controversy began when Hon. Abdulsamad Dasuki raised alarm on the House floor in December 2025.
Dasuki pointed out discrepancies between the versions of tax laws passed by the National Assembly and those published in the official gazette.
The Minority Caucus, led by Rt. Hon. Kingsley Chinda, vowed to “unconditionally protect the independence of the Legislature and our democracy.”
In response, a 7-member Fact-Finding Committee chaired by Hon. Afam Victor Ogene was inaugurated on January 2, 2026.
Other members included Hon. Aliyu Garu (Bauchi), Hon. Stanley Adedeji (Oyo), Hon. Ibe Osonwa (Abia), Hon. Marie Ebikake (Bayelsa), Hon. MB Shehu Fagge (Kano), and Hon. Gaza Gbefwi Jonathan (Nasarawa).
Speaker’s Intervention
On January 3, 2026, House spokesman Rep. Akintunde Rotimi announced that Speaker Rt. Hon. Abbas Tajudeen, Ph.D., GCON had directed the release of the Certified True Copies (CTCs) of the four tax reform Acts signed into law by the President. These included:
- The Nigeria Tax Act, 2025
- The Nigeria Tax Administration Act, 2025
- The National Revenue Service (Establishment) Act, 2025
- The Joint Revenue Board (Establishment) Act, 2025
The Speaker also ordered an internal verification process and alignment with the Federal Government Printing Press to restore clarity and protect the sanctity of the legislature.
Findings of the Minority Caucus
The Committee’s interim report confirmed three different versions of the Nigeria Tax Administration Act, 2025 in circulation. It identified several contentious alterations:
- Section 29(1): Reporting thresholds lowered from ₦50 million to ₦25 million for individuals, and from ₦250 million to ₦100 million for companies.
- Section 41(8–9): New subsections introduced a mandatory 20% deposit for appeals to the High Court, absent in the certified version.
- Section 64: Expanded enforcement powers, including arrests and asset sales without court orders.
- Section 3(1)(b): Petroleum income tax and VAT removed from federal tax definitions.
- Section 39(3): Petroleum tax computations mandated in U.S. dollars, contrary to the certified version prescribing transaction currency.
In addition, the Nigeria Revenue Service (Establishment) Act was found to have deleted provisions requiring quarterly and annual reporting to the National Assembly, undermining parliamentary oversight.
Implications for Democracy
The Minority Caucus described the alterations as a grave affront to democracy, warning that they undermine the National Assembly’s constitutional powers and erode public trust in governance.
“Any attempt to foist fake laws on Nigerians is an attack on the independence and constitutional role of the National Assembly,” the report stated.
The Committee emphasized that the illegal changes not only expand executive powers but also weaken checks and balances, a fundamental principle of democratic governance.
Next Steps
The Committee has requested an extension to conduct a deeper investigation, pledging to hold accountable those responsible for the anomalies.
It stressed that restoring legislative integrity is essential to safeguarding Nigeria’s democracy.
The scandal has already triggered widespread debate among legal experts, civil society organizations, and the public, with calls for transparency and accountability in the lawmaking process.
The interim report of the Minority Caucus Ad-hoc Committee underscores the seriousness of the allegations and the need for urgent corrective measures.
As Nigeria grapples with economic reforms and tax restructuring, the controversy over altered laws threatens to overshadow progress and cast doubt on the credibility of governance.
The coming weeks will be critical as the Committee deepens its investigation and the National Assembly seeks to reassert its constitutional authority.
