The Minority Caucus of the House of Representatives has confirmed that some of Nigeria’s recently gazetted tax laws were illegally altered after being duly passed by the National Assembly and assented to by President Bola Ahmed Tinubu.
The confirmation is contained in an interim report of the Minority Caucus Ad-hoc Committee on Tax Laws, established to investigate allegations of discrepancies between tax reform Acts passed by the legislature and the versions published in the official gazette.
The controversy followed public outcry after Hon. Abdulsamad Dasuki (PDP, Sokoto) raised concerns on the floor of the House over apparent differences between the gazetted tax laws in circulation and the versions approved by the National Assembly.
In a statement dated December 28, 2025, the Minority Caucus vowed to “unconditionally protect the independence of the legislature and Nigeria’s democracy,” warning that any attempt to foist altered laws on Nigerians amounted to a direct assault on parliamentary authority.
Consequently, on January 2, 2026, the caucus, under the leadership of the Minority Leader, Rt. Hon. Kingsley Chinda, constituted a seven-member fact-finding committee chaired by Hon. Afam Victor Ogene. Other members include Hon. Aliyu Garu (Bauchi), Hon. Stanley Adedeji (Oyo), Hon. Ibe Osonwa (Abia), Hon. Marie Ebikake (Bayelsa), Hon. MB Shehu Fagge (Kano), and Hon. Gaza Gbefwi Jonathan (Nasarawa).
The committee recalled that on January 3, 2026, the House, through its spokesperson Rep. Akintunde Rotimi, announced that Speaker Abbas Tajudeen had ordered the public release of the four tax reform Acts signed into law by the President, alongside an internal verification process to “eliminate doubts, restore clarity, and protect the sanctity of the legislature.”
The Acts are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board (Establishment) Act, 2025.
According to the committee’s preliminary findings, a comparison of the Certified True Copies released by the House with the earlier gazetted versions confirmed that alterations were made—most notably to the Nigeria Tax Administration Act, 2025.
The panel revealed that at least three different versions of the Act were in circulation. It also noted that directives to “align” the laws with the Federal Government Printing Press exposed “procedural anomalies” that amounted to an unlawful encroachment on the legislative powers of the National Assembly.
Among the key alterations identified was Section 29(1), where reporting thresholds were reduced in the gazetted version from ₦50 million to ₦25 million for individuals and from ₦250 million to ₦100 million for companies, contrary to the version passed by lawmakers.
The committee also flagged the insertion of new Sections 41(8) and 41(9) in the gazetted Act, compelling taxpayers to deposit 20 per cent of disputed tax sums before appealing decisions of the Tax Appeal Tribunal, provisions absent from the authentic Act.
Other discrepancies include expanded enforcement powers under Section 64, allowing tax authorities to arrest persons and sell assets without court orders; changes to Section 3(1)(b) redefining federal taxes by removing petroleum income tax and VAT; and amendments to Section 39(3) requiring tax computations for petroleum operations to be denominated in US dollars.
In the National Revenue Service (Establishment) Act, the panel observed that provisions granting the National Assembly oversight powers, such as summoning officials and demanding quarterly and annual reports, were removed in the gazetted version, a move described as a violation of the principle of checks and balances.
Given the “anomalies, illegalities, and impunity” uncovered, the committee said the evidence warrants a more extensive investigation to ensure accountability for what it described as an affront to the legislature and Nigeria’s democratic order.
The panel has consequently requested an extension of time to conclude a comprehensive probe into the matter.