The minority caucus of the House of Representatives has confirmed that indeed the gazetted tax laws were altered
The House of Representatives minority caucus has confirmed that key provisions of Nigeria’s recently enacted tax reform laws were illegally altered after passage by the National Assembly and assent by President Bola Tinubu.
The caucus described the development as a grave assault on legislative authority and constitutional democracy.
This is contained in the interim report of the caucus’s ad-hoc committee on tax laws, set up to investigate allegations of discrepancies between the versions of the tax laws passed by the National Assembly and the copies subsequently gazetted and circulated to the public.
The controversy erupted after Rep. Abdulsamad Dasuki raised an alarm on the floor of the House over the circulation of an “authorised” version of the tax laws that differed from what lawmakers passed.
In response, the minority caucus, in a statement issued on December 28, 2025, vowed to “unconditionally protect the independence of the Legislature and our democracy,” warning that any attempt to foist fake laws on Nigerians amounted to an attack on the National Assembly.
“To foist fake laws on Nigerians is to undermine the independence and constitutional role of the National Assembly in safeguarding democracy,” the caucus had stated.
Acting on this pledge, the caucus, led by Rep. Kingsley Chinda, on January 2, 2026, constituted a seven-member fact-finding committee chaired by Rep. Afam Victor Ogene. Other members are Rep. Aliyu Garu (Bauchi), Rep. Stanley Adedeji (Oyo), Rep. Ibe Osonwa (Abia), Rep. Marie Ebikake (Bayelsa), Rep. Shehu Fagge (Kano) and Rep. Gaza Gbefwi Jonathan (Nasarawa).
In a parallel move to calm public tension, the House of Representatives, through its spokesman, Rep. Akintunde Rotimi, announced on January 3, 2026, that Speaker Abbas Tajudeen had ordered the public release of the four tax reform Acts duly signed into law by the President.
The Acts are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025.
Rotimi said the speaker also directed an internal verification and the immediate release of Certified True Copies (CTCs) of the laws “to eliminate doubts, restore clarity, and protect the sanctity of the legislature.”
“Consequently, the Clerk to the National Assembly has concluded the process of aligning the Acts—duly passed, assented to, and certified—with the Federal Government Printing Press to ensure accuracy, conformity, and uniformity,” the statement added.
Three Versions, Multiple Alterations
Presenting its preliminary findings, the caucus committee confirmed that Rep. Dasuki’s allegations were valid.
“By comparing the Certified True Copies released by the House with the earlier gazetted versions already in circulation, the Committee can confirm that there were indeed alterations, especially in the Nigeria Tax Administration Act, 2025,” the report stated.
According to the committee, at least three different versions of the Nigeria Tax Administration Act were in circulation, a situation it described as a clear indication of “procedural anomalies that illegally encroached on the core mandate of the National Assembly.”
“This is a grave concern that will be deeply looked into,” the committee warned.
Among the most contentious alterations identified was Section 29(1) of the Nigeria Tax Administration Act on reporting thresholds. While the version passed by the National Assembly fixed thresholds at ₦50 million for individuals, the gazetted version reduced the thresholds to ₦25 million for individuals and ₦100 million for companies, down from ₦250 million.
The committee described this as “a clear case of the Executive undermining legislative powers by illegally altering an already passed law to drag more taxpayers into the net.”
The report also faulted the introduction of new subsections 41(8) and 41(9) in the gazetted Act, which mandated taxpayers to deposit 20 per cent of disputed tax amounts before appealing decisions of the Tax Appeal Tribunal to the High Court.
“These sections were not in the authentic version passed by the National Assembly,” the committee noted.
Further discrepancies were found in Section 64, where the gazetted version expanded enforcement powers of tax authorities to include arrest and sale of seized assets without court orders—powers not approved by lawmakers.
On the definition of federal taxes under Section 3(1)(b), the committee observed that petroleum income tax and VAT were removed in the gazetted version, a move it described as “an affront to the exclusive powers of the National Assembly to make laws.”
Similarly, Section 39(3) was altered to mandate tax computation for petroleum operations in US dollars, contrary to the version passed by lawmakers, which prescribed computation “in the currency of the transaction.”
Oversight Powers Deleted
The committee also raised alarm over alterations to the National Revenue Service (Establishment) Act, particularly Sections 30(1)(d) and 30(3), which originally empowered the National Assembly to exercise oversight through summons and mandatory quarterly and annual reports.
“It is observed, with grave concern, that the altered gazetted version curiously deleted these oversight provisions, in total disregard and disrespect of the National Assembly and the doctrine of checks and balances,” the report stated.
Concluding, the committee said the anomalies, illegalities and impunity observed were sufficient to justify an expanded investigation.
“Given the current evidence, a deeper probe is warranted to ensure accountability for this affront against the legislature and our democracy,” Ogene said, requesting an extension of time to conclude the investigation.
“We appreciate the opportunity to serve the caucus and thank the leadership for finding us worthy of this assignment,” he added.
