We’ve Discovered Alterations in Tax Laws, Says Reps Minority Caucus
The House of Representatives minority caucus says it has uncovered “illegal” alterations in the officially gazetted copies of Nigeria’s tax reform laws.
In a statement issued on Friday, Afam Ogene, chairman of a seven-member committee set up by the caucus to probe the matter, said a review of the Acts revealed that multiple conflicting versions are in circulation.
Background
On December 17, Abdussamad Dasuki, a member of the House of Representatives, alleged discrepancies between the tax laws passed by parliament and the versions published in the official gazette. The allegation triggered public outrage, with some Nigerians calling for a suspension of the implementation of the laws.
On December 16, the leadership of the Senate and the House of Representatives directed Kamoru Ogunlana, clerk of the National Assembly, to collaborate with relevant executive agencies to re-gazette the laws in order to ensure accuracy and uniformity.
The tax laws involved include:
* Nigeria Tax Act, 2025
* Nigeria Tax Administration Act, 2025
* Joint Revenue Board of Nigeria (Establishment) Act, 2025
* Nigeria Revenue Service (Establishment) Act, 2025
On January 3, the House released certified true copies (CTCs) of the laws for public scrutiny.
‘Illegal Alterations’
Ogene said the directive to “align” the gazetted versions with the Acts passed by parliament confirmed that procedural irregularities had occurred, amounting to an illegal encroachment on the constitutional powers of the National Assembly.
He disclosed that Kingsley Chinda, minority leader of the House, constituted an investigative committee on January 2. Members of the committee include Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano), and Gaza Jonathan (Nasarawa).
According to Ogene, preliminary findings based on a comparison of the CTCs and gazetted copies showed clear alterations, especially in the Nigeria Tax Administration Act, 2025.
“There were three different versions of the documents in circulation,” he said. “The discrepancies are obvious when compared with the certified true copies issued by the House.”
He explained that under Section 29(1), the law passed by parliament set the tax compliance reporting threshold at ₦50 million for individuals and ₦100 million for companies. However, the gazetted copy reduced the threshold for individuals to ₦25 million and altered the threshold for companies.
“This is a clear case of the executive undermining legislative authority by illegally altering an already passed law to widen the tax net,” Ogene said.
He added that the gazetted version introduced new provisions in Section 41, requiring taxpayers to deposit 20 percent of disputed tax amounts before appealing decisions of the Tax Appeal Tribunal to the High Court — a clause absent from the version passed by lawmakers.
Ogene further stated that Section 64 of the gazetted law expanded the powers of tax authorities to include arresting suspected offenders and selling seized assets without court orders, provisions not approved by the National Assembly.
In addition, he said the definition of federal taxes in Section 3(1)(b) was altered to remove petroleum income tax and VAT from the list of taxes administered by the federal government.
The lawmaker also alleged that Section 39(3) was changed to mandate tax computations for petroleum operations in US dollars, contrary to the original provision allowing calculations in the currency of the transaction.
Similarly, provisions in Sections 30(1)(d) and 30(3) of the Nigeria Revenue Service (Establishment) Act, which empowered lawmakers to summon officials and demand periodic reports, were allegedly deleted, weakening legislative oversight.
“We consider this an affront to the exclusive constitutional powers of the National Assembly,” Ogene said.
He added that the committee had requested an extension of time to conduct a more comprehensive investigation to ensure accountability.
Report by the cable
