Tax Law Controversy: National Assembly Orders Re-gazetting

Amid the ongoing controversy regarding alleged discrepancies in Nigeria’s gazetted tax laws, the National Assembly has ordered the re-gazetting of the tax laws and the issuance of Certified True Copies (CTCs) of the versions duly passed by both chambers.

The legislative arm said this is part of an ongoing institutional review of the legislative process.

Spokesman of the House of Representatives, Akin Rotimi, who disclosed this in a statement on Friday, said that the directive was jointly issued by the President of the Senate, Godswill Akpabio, and the Speaker of the House of Representatives, Abbas Tajudeen, in the interest of clarity, accuracy and the integrity of the legislative record.

According to the House, the Clerk to the National Assembly has been mandated not only to re-gazette the Acts but also to issue Certified True Copies of the authenticated versions passed by the Senate and the House of Representatives.

The laws in question are 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.

The development follows revelations that provisions contained in the gazetted versions of the Acts differ materially from those passed by the National Assembly.

The alarm was first raised by a member of the House of Representatives, Abdulsamad Dasuki, who during a plenary session alleged discrepancies between tax laws passed by the National Assembly and the versions subsequently gazetted and made available to the public.

He said his legislative rights had been breached because the content of the gazetted tax laws did not reflect what lawmakers debated and approved on the floor of the House.

The tax bills were passed by the House in February after months of debates, public hearings, and clause-by-clause consideration, and were later harmonised with the version passed by the Senate.

On 26 June, President Bola Tinubu signed the four bills into law.

This triggered the House to establish a seven-member ad hoc committee to investigate the alleged discrepancies.

The committee is headed by Aliyu Betara, while members include Idris Wase, Sada Soli, Adedeji Faleke, Igariwey Iduma, Fred Agbedi and Babajimi Benson.

Rotimi explained that the move to re-gazette the tax reform laws passed by the National Assembly and to issue Certified True Copies (CTCs) is administrative in nature and intended to ensure that the official records available to the public accurately reflect the legislative decisions of the National Assembly.

He said: “The Ad Hoc Committee, alongside other relevant committees of the National Assembly, working in collaboration with the Management of the National Assembly, is undertaking an institutional review to establish the sequence of events and to identify any factors that may have contributed to the circumstances surrounding the legislative and administrative handling of the Acts.

“This includes a careful examination of any lapses, irregularities, or external interferences, should any be established. The review is being conducted in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria, the Standing Orders of both Chambers, and established parliamentary practice.

“In the course of this review, and in the interest of clarity, accuracy, and the integrity of the legislative record, the leadership of the National Assembly, under the President of the Senate, Distinguished Senator Godswill Obot Akpabio, GCON, and the Speaker of the House of Representatives, Rt. Hon. Abbas Tajudeen, PhD, GCON, has directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both Chambers of the National Assembly.

“This administrative step is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly.”

He stressed that the review does not imply any defect in the exercise of legislative authority by either chamber, noting that it is strictly confined to institutional processes and procedures.

The statement added that the exercise is being conducted in line with the Constitution, the Acts Authentication Act, the Standing Orders of both chambers and established parliamentary practice, without prejudice to the powers of any other arm or agency of government.

“It is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government, and without prejudice to any rights, obligations, or legal processes arising under the Constitution or any other applicable law.

“The House of Representatives, under the leadership of the Speaker, Rt. Hon. Abbas Tajudeen, PhD, GCON, remains firmly committed to the principles of constitutionalism, separation of powers, due process, and the supremacy of the rule of law.

“Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions.”

He urged Nigerians to respectfully allow the National Assembly’s institutional processes to proceed without speculation or conjecture.

“The leadership of the House of Representatives remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as custodian of the legislative authority of the Federal Republic of Nigeria,” he added.