Reported by: Ijeoma G | Edited by: Gabriel Osa
Abuja, Nigeria — Civil society vigilance has intensified over Nigeria’s newly enacted Tax Reform Acts, with the Centre for Information Technology and Development (CITAD) issuing a public warning that the integrity of the country’s fiscal legislative process may have been compromised. The rights advocacy group has called for the immediate suspension of the implementation of the tax laws pending an independent investigation into alleged discrepancies between the versions debated and passed by the National Assembly and those officially published in the government gazette.
In a strongly worded statement released on Friday and signed by Executive Director YZ Ya’u, CITAD expressed deep concern that the tax statutes slated to take effect on January 1, 2026, may differ materially from what lawmakers approved during plenary sessions. The group underscored that such differences, if verified, would constitute not just procedural lapses but serious violations of constitutional governance and democratic accountability.
The alarm was initially sounded on the floor of the House of Representatives on December 17, 2025, when a lawmaker, Honourable Abdulsamad Dasuki, raised a privilege concern alleging that substantive provisions of the tax reform bills had been altered after legislative passage but before official publication. According to CITAD, these alleged alterations were not merely editorial corrections but appear to touch on core elements of the laws — including tax computation, appeal procedures and enforcement powers — potentially expanding administrative authority while weakening taxpayer protections.
Under Nigeria’s constitutional order, the power to make laws vests exclusively in the National Assembly. Any modification to a bill outside the constitutionally prescribed legislative process risks undermining the doctrine of separation of powers, CITAD said, warning that enforcement of laws shrouded in such uncertainty could lead to widespread legal challenges and a deterioration of public confidence in the tax reform agenda.
CITAD’s call to action includes three key demands. First, it is urging the immediate publication of National Assembly Votes and Proceedings and the relevant Hansard records alongside the official gazetted versions of the Tax Reform Acts, enabling independent verification of what was debated versus what was ultimately published. Second, the group wants a transparent and time-bound investigation, carried out by an independent body, to determine who authorised any alterations, the nature of those changes, and the authority under which they were made. Third, Citad is calling for the suspension of implementation and enforcement of the laws until the investigation is concluded and clarity restored.
CITAD was careful to clarify that its position does not amount to opposition to tax reform itself. “Nigeria needs a fair, efficient, and modern tax system,” Ya’u said, adding that reforms cannot be sustained if they are perceived to rest on unconstitutional processes or opaque practices. The organisation emphasised that safeguarding the integrity of the legislative process is essential to the rule of law and the maintenance of public trust.
The Tax Reform Acts were part of a sweeping overhaul of Nigeria’s tax architecture, intended to simplify the tax regime, broaden the base, enhance compliance, and improve revenue mobilisation. Among the headline changes scheduled to take effect are revised corporate tax provisions, adjustments to capital gains tax rates, and measures designed to harmonise tax administration across federal, state and local government levels. While these reforms have drawn support from business and policy circles, they have also generated debate about their potential economic impact.
Beyond CITAD’s specific allegations, other stakeholders have also weighed in on the controversy. Legal experts and constitutional scholars have echoed concerns that alterations between the bills passed and the gazetted texts could amount to an usurpation of legislative powers if executive authorities unilaterally modified provisions without parliamentary oversight. Some commentators have suggested that discrepancies in tax statutes might expose the government to legal challenges and fiscal uncertainty if enforcement proceeds without resolution of the issues.
The dispute has also sparked interest in wider public discourse about Nigeria’s tax policy landscape. Critics of the reform have pointed to the potential implications for taxpayers, businesses and investors — especially in areas where the law may have broadened enforcement powers or altered appeal processes — arguing that clarity and constitutional legitimacy are prerequisites for effective implementation. Advocates for transparency have welcomed the spotlight on legislative oversight, emphasising that a valid tax framework must reflect democratic processes and public scrutiny.
In response to the allegations, the Speaker of the House of Representatives, Rt. Hon. Tajudeen Abbas, has reportedly constituted an ad hoc committee to probe the matter. The panel’s mandate will include reviewing the legislative history of the tax bills and comparing the versions passed by both chambers with those in the official gazette to ascertain whether unauthorised changes occurred. Lawmakers have indicated that the integrity of the legislative process is paramount and that any confirmed inconsistencies must be addressed before the laws are fully implemented.
Despite these developments, uncertainty lingers among taxpayers, businesses and civil society groups. Many are apprehensive about the potential legal and economic implications if enforcement begins while questions about statutory authenticity remain unresolved. Some observers have called on the federal government to postpone the originally scheduled January 1 effective date for the tax reforms until after the investigation is completed, warning that premature implementation could erode public confidence and invite a wave of litigation.
The CITAD alert has added a new dimension to the broader debate surrounding Nigeria’s fiscal governance, underscoring the importance of transparency, constitutional fidelity and civic oversight in the enactment of laws with far-reaching consequences for the nation’s economy and citizenry. As the investigation unfolds, all eyes are on the National Assembly and executive authorities to demonstrate a commitment to democratic accountability and restore clarity to the tax reform process.
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