President Bola Tinubu has dismissed calls to halt the implementation of Nigeria’s new tax laws on the grounds that no substantial issue has been established to warrant disruption of the reform process.
In a statement personally signed by Tinubu on Tuesday, the president announced that the new tax laws, including those that took effect on June 26, 2025, and the remaining acts scheduled to commence on January 1, 2026, will continue as planned.
“No substantial issue has been established that warrants a disruption of the reform process. Absolute trust is built over time through making the right decisions, not through premature, reactive measures,” Tinubu stated.
The president’s declaration comes amid public discourse surrounding alleged discrepancies between the tax acts passed by the National Assembly and versions published in the official gazette.
On December 26, the National Assembly ordered the re-gazetting of the tax acts after acknowledging differences between the legislative versions and published documents.
In separate statements by House of Representatives spokesman Akin Rotimi and Clerk to the National Assembly, Kamoru Ogunlana, on Friday, the legislature assured that the issues were being handled within the National Assembly’s constitutional and statutory mandate.
“The commentary has referenced matters relating to harmonisation, presidential assent and versions published in the Official Gazette,” the statements said.
“This review is being undertaken in line with the Constitution, the Acts Authentication Act and established parliamentary practice.”
The assembly directed the Clerk to facilitate re-publication and issue certified true copies to stakeholders and the public on demand.
“This administrative action is intended solely to authenticate and formally reflect legislative decisions,” the statements said.
They stressed that the review did not imply any defect in legislative authority or concede errors by either chamber.
Reacting on Thursday, former Vice President Atiku Abubakar, described the situation as “a grave constitutional issue,” and argued that “a law that was never passed in the form in which it was published is not law. It is a nullity.”
Quoting Atiku, “The confirmation by the Senate that the gazetted version of the Tinubu Tax Act does not reflect what was duly passed by the National Assembly raises a grave constitutional issue. A law that was never passed in the form in which it was published is not law. It is a nullity.
“Under Section 58 of the 1999 Constitution, the lawmaking process is clear and exclusive: passage by both chambers, presidential assent, and only then gazetting. Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality. Where a gazette misrepresents legislative approval, it has no legal force.
“Any post-passage insertion, deletion, or modification of a bill without legislative approval amounts in law to forgery, not a clerical error. No administrative directive by the Senate President, Godswill Akpabio, or the Speaker of the House, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent.
“The attempt to rush a re-gazetting while stalling legislative investigation undermines parliamentary oversight and sets a dangerous precedent. Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.
“This is not opposition to tax reform. It is a defence of the integrity of the legislative process and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts.”
However, President Tinubu, who is currently on vacation in Europe, declared in the statement that his administration remains unwavering in its “commitment to due process and the integrity of enacted laws,” while pledging to work with the National Assembly to ensure swift resolution of any identified issues.
“These reforms are a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation for our country,” the president stated, adding that “the tax laws are not designed to raise taxes, but rather to support a structural reset, drive harmonisation, and protect dignity while strengthening the social contract.”
The affected laws include the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Joint Revenue Board of Nigeria (Establishment) Act 2025, and the Nigeria Revenue Service (Establishment) Act 2025.
Tinubu urged all stakeholders to support the implementation phase, which he described as “now firmly in the delivery stage.”
He assured Nigerians that the Federal Government will continue to act in the public interest to ensure a tax system that supports prosperity and shared responsibility.
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