Reps Panel Confirms Illegal Alterations in Gazetted Tax Laws, Raises Alarm Over Threat to Nigeria’s Democracy

The Minority Caucus of the House of Representatives has confirmed that serious and unlawful alterations were made to some of Nigeria’s recently gazetted tax reform laws after they were duly passed by the National Assembly and assented to by President Bola Ahmed Tinubu. The revelation has sparked renewed concerns about legislative integrity, separation of powers, and the credibility of Nigeria’s lawmaking process.

The confirmation was contained in an interim report submitted by the Minority Caucus Ad-hoc Committee on Tax Laws, which was constituted to investigate widespread allegations that the tax reform Acts published in the official gazette differed materially from the versions passed by parliament. According to the committee, the discrepancies are not minor errors but substantive alterations that fundamentally change the intent and impact of the laws approved by lawmakers.

The controversy first erupted after Hon. Abdulsamad Dasuki (PDP, Sokoto) raised a point of order on the floor of the House, drawing attention to inconsistencies between the tax reform bills debated and passed by the National Assembly and the versions already in circulation as gazetted laws. His intervention triggered public outrage and intense scrutiny, with many Nigerians questioning how laws could be altered after presidential assent without parliamentary approval.

In a statement issued on December 28, 2025, the Minority Caucus vowed to “unconditionally protect the independence of the legislature and our democracy,” warning that any attempt to impose fake or doctored laws on Nigerians amounted to a direct assault on the constitutional authority of the National Assembly. The caucus stressed that lawmaking does not end with presidential assent and that any post-assent alteration is unconstitutional and dangerous.

Following this resolution, the Minority Leader of the House, Rt. Hon. Kingsley Chinda, on January 2, 2026, inaugurated a seven-member fact-finding committee to probe the allegations. The committee is chaired by Hon. Afam Victor Ogene and includes 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).

The panel noted that on January 3, 2026, the House spokesperson, Rep. Akintunde Rotimi, announced that Speaker Abbas Tajudeen had ordered the public release of the four tax reform Acts signed into law by the President. These included the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board (Establishment) Act, 2025. The Speaker also directed an internal verification process aimed at eliminating doubts, restoring public confidence, and safeguarding the sanctity of the legislature.

However, the committee’s preliminary findings revealed that a comparison of the Certified True Copies released by the House with the earlier gazetted versions confirmed that alterations had indeed been made—most notably in the Nigeria Tax Administration Act, 2025. The panel disclosed that at least three different versions of the Act were found to be in circulation, an anomaly it described as deeply troubling and indicative of systemic abuse.

One of the most contentious changes identified was in Section 29(1) of the Nigeria Tax Administration Act. In the version passed by the National Assembly, reporting thresholds were set at ₦50 million for individuals and ₦250 million for companies. However, the gazetted version unlawfully reduced these thresholds to ₦25 million and ₦100 million respectively, significantly expanding the tax net without legislative approval.

The committee also discovered that new subsections—41(8) and 41(9)—were inserted into the gazetted Act. These provisions compel taxpayers to deposit 20 per cent of disputed tax amounts before appealing decisions of the Tax Appeal Tribunal. According to the panel, these clauses were completely absent from the version debated and passed by lawmakers, raising serious questions about their origin and legality.

Further discrepancies include expanded enforcement powers under Section 64, which grant tax authorities powers of arrest and asset seizure without court orders. The panel also flagged alterations to Section 3(1)(b), which removed petroleum income tax and VAT from the definition of federal taxes, as well as changes to Section 39(3), mandating that tax computations for petroleum operations be carried out in US dollars rather than the transaction currency.

In the National Revenue Service (Establishment) Act, the committee observed that key oversight provisions empowering the National Assembly to summon officials and demand quarterly and annual reports were deleted in the gazetted version. The panel described this as a direct violation of the doctrine of checks and balances and an attempt to weaken legislative oversight.

Given what it described as “anomalies, illegalities, and impunity,” the committee concluded that the evidence uncovered so far justifies a more comprehensive investigation. It warned that the alterations represent an affront to the authority of the National Assembly and a serious threat to Nigeria’s democratic order.

Consequently, the panel has formally requested an extension of time to deepen its probe, identify those responsible, and ensure accountability. As the controversy unfolds, the findings have intensified public debate and reinforced calls for transparency, sanctions, and institutional safeguards to prevent a repeat of what many now see as one of the gravest legislative breaches in recent history.