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The House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws has confirmed that illegal alterations were made to some tax reform laws passed by the National Assembly and assented to by President Bola Tinubu, raising serious concerns over legislative integrity and possible constitutional breaches.
The committee disclosed this in its interim report released on Friday, January 23, following an investigation into allegations of discrepancies between the versions of the tax laws approved by parliament and those later published in the official gazette.
The controversy began after a member of the House, Abdulsamad Dasuki, raised the alarm during plenary over the circulation of an “authorised” version of the tax laws that differed from what lawmakers had passed.
In response to public outrage, the Minority Caucus issued a statement on December 28, 2025, pledging to “unconditionally protect the independence of the Legislature and our democracy,” and warning that the imposition of fake laws on Nigerians amounted to an attack on the constitutional role of the National Assembly.
To investigate the allegations, the caucus, led by Kingsley Chinda, on January 2, 2026, constituted a seven-member ad-hoc committee chaired by Afam Ogene. Other members are Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano) and Gaza Jonathan (Nasarawa). The panel was mandated to establish the facts surrounding the alleged manipulation of the tax laws.
In a statement signed by Ogene, the committee said that on January 3, 2026, the House, through its spokesman, Akintunde Rotimi, announced that Speaker Abbas Tajudeen had directed the public release of the four tax reform Acts signed into law by the president. The Speaker also ordered an internal verification process and the immediate release of Certified True Copies (CTCs) to dispel doubts and preserve the sanctity of the legislature.
The Acts involved are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025. The Clerk to the National Assembly was instructed to work with the Federal Government Printing Press to ensure accuracy, conformity and uniformity.
According to the committee’s findings, a comparison of the CTCs released by the House with the gazetted versions already in circulation confirmed that alterations had indeed been made, particularly in the Nigeria Tax Administration Act, 2025. It noted that three different versions of the document were in circulation, describing this as evidence of procedural anomalies that “illegally encroached on the core mandate of the National Assembly.”
The panel identified discrepancies in reporting thresholds under the Act, stating that while the version passed by the National Assembly set thresholds at ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced the threshold for individuals to ₦25 million and altered those for companies. It described the changes as a clear attempt by the executive to undermine legislative authority and expand the tax net.
The committee also said the gazetted version introduced new subsections requiring taxpayers to deposit 20 per cent of disputed tax amounts before appealing Tax Appeal Tribunal decisions to the High Court—provisions absent from the version approved by lawmakers.
Further concerns were raised over expanded enforcement powers, including provisions allowing arrest and asset sales without court orders, as well as changes to the definition of federal taxes that removed petroleum income tax and value-added tax (VAT) from federal administration.
On the National Revenue Service (Establishment) Act, the panel said clauses empowering the National Assembly to summon officials and demand reports were deleted in the gazetted version, undermining parliamentary oversight and the principle of checks and balances. It also cited alterations mandating tax computations for petroleum operations in US dollars rather than in the currency of transaction approved by parliament.
Given the scale of the discrepancies, the committee said the evidence was sufficient to justify a deeper probe. It has therefore requested an extension of time to conduct a more comprehensive investigation and ensure accountability for what it described as an affront to the legislature and Nigeria’s democracy.
President Tinubu assented to the four tax reform bills in June 2025. The Presidency had said the new laws were aimed at transforming tax administration, boosting revenue generation, improving the business environment and attracting domestic and foreign investment.
