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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 of the tax reform laws passed by the National Assembly and signed by President Bola Tinubu. The development has raised serious concerns about legislative integrity and potential constitutional violations.
The committee made this known in its interim report on Friday, January 23, while investigating allegations that discrepancies existed between the versions of tax laws approved by lawmakers and those later published in the official gazette.
The issue first came to public attention after Abdulsamad Dasuki, a member of the House of Representatives, raised concerns during plenary over the circulation of an “authorised” version of the tax laws that differed from what the parliament had passed.
Amid growing public outrage, the Minority Caucus issued a statement on December 28, 2025, vowing to defend the independence of the legislature and Nigeria’s democratic process. The caucus warned that the enforcement of altered or “fake” laws constituted an attack on the constitutional powers of the National Assembly.
To investigate the matter, the Minority Caucus, under the leadership of Kingsley Chinda, constituted a seven-member ad-hoc committee on January 2, 2026. The committee, chaired by Afam Ogene, includes Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano) and Gaza Jonathan (Nasarawa). Its mandate was to establish the facts surrounding the alleged manipulation of the tax laws.
In a statement signed by Ogene, the committee recalled that on January 3, 2026, the House of Representatives, 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 issuance of Certified True Copies (CTCs) to address the controversy and safeguard the credibility of the legislature.
The Acts in question 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 further directed to collaborate with the Federal Government Printing Press to ensure accuracy and uniformity across all official versions.
According to the committee’s findings, a comparison between the CTCs released by the House and the gazetted versions already in circulation revealed that alterations had indeed been made, with the Nigeria Tax Administration Act, 2025 most affected. The panel noted that three different versions of the Act were in circulation, describing the situation as a procedural anomaly that unlawfully encroached on the constitutional mandate of the National Assembly.
The committee highlighted discrepancies in reporting thresholds under the Act. While the version passed by lawmakers set reporting thresholds at ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced the threshold for individuals to ₦25 million and altered the figures for companies. The panel described the changes as an attempt by the executive to expand the tax net without legislative approval.
It also found that the gazetted version introduced new provisions requiring taxpayers to deposit 20 per cent of disputed tax amounts before appealing decisions of the Tax Appeal Tribunal at the High Court—clauses that were not included in the version passed by the National Assembly. Additional concerns were raised over expanded enforcement powers, including arrests and asset seizures without court orders, as well as amendments to the definition of federal taxes that excluded petroleum income tax and value-added tax (VAT) from federal administration.
On the National Revenue Service (Establishment) Act, the committee reported that clauses empowering the National Assembly to summon officials and demand reports were removed in the gazetted version, weakening parliamentary oversight and the principle of checks and balances. It also cited changes requiring tax computations for petroleum operations to be carried out in US dollars rather than in the currency of transaction approved by lawmakers.
Given the extent of the discrepancies identified, the committee said there was sufficient evidence to justify a deeper investigation. It has therefore requested additional time to conduct a comprehensive probe and ensure accountability for what it described as a serious affront to the legislature and Nigeria’s democratic system.
President Bola Tinubu assented to the four tax reform bills in June 2025. At the time, the presidency stated that the new laws were designed to overhaul tax administration, increase revenue generation, improve the business environment, and attract both local and foreign investment.
