Nigeria Tax Law

‎Nigeria Tax Law: National Assembly Orders Release of Certified Copies, Investigates Alleged Modifications

‎‎December 27, 2025

‎‎The National Assembly has initiated important actions to address rising concerns regarding Nigeria’s newly established tax laws. It has ordered the release of Certified True Copies (CTCs) of the Acts to stakeholders and the public, while also launching an internal investigation into claims of modifications made post-assent.

‎Assembly Aims to Uphold Integrity of Nigeria Tax Law

‎In a statement from Abuja on Friday, issued by the Senate’s Director of Information, Bullah Audu Bi-Allah, the legislature confirmed that this order responds to public grievances questioning the validity of certain aspects of the recently published tax laws.

‎‎The laws under examination include:

‎• Nigeria Tax Act, 2025

‎• Nigeria Tax Administration Act, 2025

‎• ‎Joint Revenue Board of Nigeria (Establishment) Act, 2025

‎• ‎Nigeria Revenue Service (Establishment) Act, 2025

‎‎The National Assembly noted that concerns were expressed regarding possible inconsistencies between the versions of the tax bills approved by lawmakers, the ones that received assent from President Bola Tinubu, and the versions subsequently released in the Official Gazette.

‎‎Internal Review Underway

‎‎The Senate mentioned that its leadership, together with relevant committees and management, has initiated an internal review to clarify these matters.

‎‎"The leadership and management of the National Assembly are addressing these issues strictly within their constitutional and statutory authority," the statement highlighted.

‎‎The Assembly explained that the review is being conducted pursuant to the 1999 Constitution, the Acts Authentication Act (LFN 2004), the Standing Orders of both chambers, and established parliamentary practices.

‎Certified Copies to Be Made Public

‎‎As part of efforts to enhance transparency and restore public trust in Nigeria’s tax law reforms, the Clerk to the National Assembly has been instructed to facilitate the publication of the Acts in the Official Gazette and provide Certified True Copies upon request to any stakeholder or member of the public.

‎‎The Assembly emphasized that this action is strictly administrative and aims to verify legislative decisions that have already been made.

‎‎"This administrative measure is intended solely to authenticate and formally record the legislative decisions of the National Assembly," the statement further specified.

‎‎No Defect in Legislative Authority — N’Assembly

‎‎The leadership further indicated that the ongoing review does not imply any flaws in the legislative process or an overreach of power by other governmental branches.

‎‎Instead, it reiterated the Assembly’s dedication to constitutionalism, the separation of powers, transparency, and accountability, assuring Nigerians that any procedural errors identified would be rectified according to the law.

‎‎Rising Calls to Suspend Implementation

‎‎The dispute over Nigeria’s tax law escalated earlier this week when former Senate Leader Ali Ndume called on President Tinubu to postpone the implementation of the Tax Reform Acts, scheduled to begin in January.

‎‎Civil society organizations, opposition members, and the Nigerian Bar Association (NBA) have also urged caution, warning that unresolved discrepancies could damage public confidence in Nigeria’s legislative and governance systems.

‎‎NBA President, Mazi Afam Osigwe, characterized the issue as one that fundamentally impacts constitutional governance, calling for a transparent and open investigation.

‎‎What This Means for Nigerians

‎‎As discussions continue, the National Assembly has encouraged the public to refrain from speculation and allow the proper processes to unfold, promising that the integrity of Nigeria’s tax law framework will be maintained.

‎‎This situation is poised to influence public dialogue concerning tax reforms, accountability in governance, and legislative transparency in Nigeria as the country prepares for significant changes to its tax system.

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