The National Assembly’s recently released Certified True Copies (CTCs) of the country’s new tax laws have confirmed widespread alterations to the versions originally passed by lawmakers. Despite this validation of claims made by a federal lawmaker and independent investigations, no individuals have been held responsible, leaving the public to grapple with concerns over potential foul play in the gazetting process.
The controversy erupted in December 2025 as the Federal Government sought public support for its sweeping tax reforms. Abdulsamad Dasuki, a House of Representatives member representing Kebbe/Tambuwal Federal Constituency in Sokoto State, publicly accused the government of gazetting versions of the tax bills that diverged significantly from those debated, harmonised, and approved by the National Assembly. Dasuki highlighted that key provisions in the officially published laws were never part of the legislative deliberations, sparking fears of post-parliamentary tampering.
Initial government responses ranged from outright denial to deflection. Mohammed Idris, the Minister of Information and National Orientation, rejected any presidential involvement and insisted no changes had occurred, redirecting blame to the legislature to investigate. Taiwo Oyedele, chairman of the Presidential Tax Reform Committee, dismissed circulating documents as “fake or unverified,” emphasising that only the harmonised bills certified by the Clerk of the National Assembly were authentic. However, these certified copies were not publicly available at the time, fuelling further suspicion.
Investigations by the Foundation for Investigative Journalism (FIJ) corroborated Dasuki’s claims. By examining primary legislative documents, FIJ revealed material discrepancies between the gazetted laws and the passed bills. Despite calls for transparency, neither the government nor the National Assembly initially released the harmonised versions. Instead, the National Assembly quietly mandated a re-gazetting of the laws. Under Nigeria’s Authentication Act, the legislature’s role concludes with passing a bill and forwarding an authenticated copy for presidential assent, while gazetting falls under executive purview.
On January 4, 2026, the CTCs were finally published, publicly affirming the alterations. No official explanation has been provided for how these changes occurred or who is accountable. Prior reporting noted that Nigeria’s gazetting process relies heavily on trust, with significant power concentrated in a few officials, particularly in the Clerk’s office.
The CTCs exposed several unauthorised changes in the Nigeria Tax Administration Act:
Changes in the Joint Revenue Board of Nigeria (Establishment) Act
Alterations in the Nigeria Revenue Service (Establishment) Act
Despite the ongoing dispute, the Nigeria Revenue Service (NRS) announced on January 5, 2026, that enforcement of the new tax regime commenced as scheduled on January 1, 2026. NRS Chairman, Zacch Adedeji, stated that the agency is obligated to enforce the gazetted laws, not the parliamentary versions, and dismissed criticisms and planned protests as politically driven. He urged reliance on formal legislative channels for any amendments, noting that the laws were signed in June 2025 with a built-in preparation period.
The controversy highlights vulnerabilities in Nigeria’s legislative and gazetting processes, where trust-based systems may enable undetected alterations. Calls for accountability persist, with experts warning that without identifying and sanctioning those responsible, public confidence in governance could erode further. The Federal Government and the National Assembly have yet to announce any investigations or reforms to prevent a recurrence.
Leave a Comment