A group of lawmakers in Nigeria’s House of Representatives on Wednesday accused the executive of altering sweeping tax reform laws after they were passed by the National Assembly and signed by President Bola Tinubu, triggering fresh questions about the legality of the statutes now in circulation.
The legislators alleged that versions of the tax laws gazetted and distributed by the Federal Ministry of Information contain substantive changes that were never approved by parliament, rendering them constitutionally defective and legally vulnerable.
The issue was raised during plenary by Abdussamad Dasuki, a lawmaker from Sokoto State, who invoked a matter of privilege to draw attention to what he described as “clear discrepancies” between the harmonised versions of the tax bills passed by both chambers of the National Assembly and the copies officially gazetted by the Federal Government.
According to Dasuki and other concerned lawmakers, the differences go far beyond clerical errors.
A report compiled by the lawmakers—sighted by PUNCH but released anonymously because its custodian was not authorised to speak publicly—states that a House Select Committee on Post-Passage Alterations was constituted after concerns emerged that tax bills passed in 2025 had been changed after legislative approval.
“The committee’s review, supported by forensic comparisons and independent legal opinions, establishes that substantive provisions were inserted, deleted, or modified after passage by both chambers,” the report said.
It added that several oversight, accountability and reporting mechanisms approved by parliament were removed from the final Acts, while new coercive and fiscal powers appeared without legislative consent.
“These include arrest powers, garnishment without court orders, compulsory U.S. dollar computation, and appeal security deposits,” the report noted. “These changes cannot be classified as clerical or editorial corrections.”
The lawmakers argued that Sections 4 and 58 of Nigeria’s 1999 Constitution vest exclusive law-making authority in the National Assembly, leaving the executive with no power to alter legislation after passage.
“Any post-passage alteration is ultra vires, unconstitutional, and void to the extent of the alteration,” the report said, warning that the affected provisions are vulnerable to judicial invalidation and could create serious legal and fiscal uncertainty.
The committee said its findings were based on six annexures, including forensic comparisons of votes and proceedings, Clerk-certified as-passed bills, and final gazetted Acts, as well as formal legal opinions and side-by-side comparisons highlighting material deviations.
Lawmakers warned that the alleged alterations undermine legislative supremacy, weaken parliamentary oversight and accountability, and expose Nigeria to litigation risks and potential loss of investor confidence.
Among their recommendations were an immediate legislative review of all disputed provisions, rectification or re-enactment through due parliamentary process, and the summoning of officials responsible for the alleged alterations under Sections 88 and 89 of the Constitution.
Speaking on the floor, Dasuki said his parliamentary privilege had been breached.
“Mr Speaker, what was passed on this floor is not what is gazetted,” he said. “I gave my vote, it was counted, and I am now seeing something completely different.”
He said he reviewed the votes and proceedings of both the House and the Senate and compared them with the gazetted versions currently being circulated.
“What is before Nigerians—what is being sold to Nigerians at the Ministry of Information—is not what was passed,” Dasuki said, urging the House to revisit the original versions approved by the National Assembly.
“This is a breach of the Constitution and our laws, and it should not be taken lightly by this Honourable House,” he added.
In response, Speaker Tajudeen Abbas assured lawmakers that House leadership would investigate the allegations and take appropriate action in the national interest.
The disputed laws are part of a far-reaching tax reform package signed by President Tinubu as part of his economic overhaul aimed at boosting revenue, widening the tax base and reducing Nigeria’s reliance on borrowing.
The reforms—covering the Nigeria Tax Administration Act, the Nigeria Revenue Service Act and amendments to the Joint Revenue Board framework—were passed in 2025 amid persistently low government revenue, rising debt-servicing costs and mounting pressure on public finances following fuel subsidy removal and foreign exchange reforms.
With implementation of the new tax regime slated for January 2026, the controversy has reignited concerns about legislative oversight, the integrity of Nigeria’s law-making process and the potential legal fallout for one of the Tinubu administration’s flagship economic policies.
