Nigeria has been jolted by disturbing claims that key provisions of the Tax Administration Act were altered after being passed by the National Assembly and signed by the President, before the law was officially gazetted.
According to reports attributed to the National Assembly, unknown individuals allegedly inserted, deleted or modified substantive sections of the Act without legislative or presidential approval. If true, it would mean the version gazetted into law differs materially from what lawmakers debated and approved an unprecedented breach in Nigeria’s legislative history.
The development has triggered serious constitutional concerns. Sections 4 and 58 of the 1999 Constitution clearly vest law-making powers in the National Assembly. Any post-passage alteration by the executive or private actors would be ultra vires, unconstitutional and legally void to the extent of such changes. More worrying, the disputed provisions could expose the tax regime to court challenges, undermining fiscal certainty at a critical time for the economy.
A review reportedly conducted by a National Assembly committee supported by forensic comparisons and independent legal opinions allegedly found that oversight and accountability clauses approved by lawmakers were removed. It further claimed that new coercive fiscal powers, including arrest authority, garnishee actions without court orders, compulsory dollar-based tax computation and appeal security deposits, appeared in the final gazetted Act without legislative approval.
These alleged changes, the committee noted, go far beyond clerical corrections and amount to a criminal manipulation of the law-making process.
Yet, amid the controversy, some groups have called for protests against the government—moves critics say are misplaced and potentially destabilising, given Nigeria’s existing challenges of insecurity, budget deficits and rising public debt. Others have demanded fresh stakeholder consultations or even the abandonment of the amended tax laws, despite years of research, investment and legislative work dating back to 2022.
Former Federal Inland Revenue Service (FIRS) chairman Muhammad Nami has urged caution, warning against taking sides between alleged saboteurs of the law and groups acting “like a government within a government”. He stressed that Nigeria’s overriding priority must remain peace, stability and economic progress.
Nami argued that the National Assembly deserves support as it seeks to protect the integrity of the tax reform project and ensure the new tax regime takes effect by January 2026. The reforms, he said, are critical to blocking leakages, boosting revenue, funding infrastructure, servicing debt, supporting social welfare and attracting foreign investment—while prioritising the taxation of prosperity over poverty to help SMEs grow and create jobs.
As a way forward, he outlined four key steps:
First, the National Assembly should consider cancelling the compromised gazetted Act outright.
Second, it should work jointly with the executive to re-gazette the authentic version passed by both chambers.
Third, a full investigation must identify, prosecute and punish those responsible for the alleged alterations.
Finally, the executive should direct the FIRS to suspend any regulations or circulars linked to the disputed law to prevent further confusion.
If confirmed, the incident represents a grave test of Nigeria’s constitutional order, and a reminder that safeguarding the rule of law is essential to the country’s economic and democratic future.
