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National Assembly orders review, re-gazetting of Nigeria tax laws

The National Assembly says that it is reviewing the recently gazetted tax reform laws following public backlash on reports of alleged alterations of some portions of the law.

This was made known in a statement issued by the House of Representatives Spokesman, Akin Rotimi, on Friday, December 26, 2025, in Abuja, noting that the National Assembly leadership has taken decisive steps to address the matter in order to safeguard public interest.

Rotimi said that the green chamber led by the Speaker, Tajudeen Abbas, had inaugurated an ad hoc committee to undertake a “review to establish the sequence of events and to identify any factors that may have contributed to the circumstances surrounding the legislative and administrative handling of the Acts.”

The federal lawmaker, who represents Ekiti North (Ikole/Oye) Federal Constituency, said the review “includes a careful examination of any lapses, irregularities, or external interferences, should any be established.”

Rotimi said the National Assembly, comprising the Senate and the House of Representatives, has “directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both Chambers of the National Assembly.”

The statement partly reads, “Recent public commentary has focused on the legislative process relating to the passage, presidential assent, and publication in the Official Gazette of the Federal Government of the following Acts: the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.

“The commentary has raised issues concerning the harmonisation of bills passed by the Senate and the House of Representatives, the documentation transmitted for Presidential assent, and the versions of the Acts subsequently published in the Official Gazette.

“The House of Representatives wishes to assure the public that these matters are being addressed strictly within the constitutional and statutory remit of the National Assembly.”

Rotimi noted that the House had already taken institutional action to address the concerns raised.

According to the statement, the review includes, “A careful examination of any lapses, irregularities, or external interferences, should any be established. The review is being conducted in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria, the Standing Orders of both Chambers, and established parliamentary practice.

“As part of the process, the leadership of the National Assembly has approved administrative steps to clarify the official legislative record.

“In the course of this review, and in the interest of clarity, accuracy, and the integrity of the legislative record, the leadership of the National Assembly, under the President of the Senate, Distinguished Senator Godswill Akpabio and the Speaker of the House of Representatives, Tajudeen Abbas has directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both Chambers of the National Assembly.’’

Rotimi asked Nigerians to “allow the National Assembly’s institutional processes to proceed without speculation or conjecture”.

Rotimi added that the process was being carried out in line with established legislative procedures.

“This review is strictly confined to institutional processes and procedures. It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate.

“It is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government, and without prejudice to any rights, obligations, or legal processes arising under the Constitution or any other applicable law,” he said.

“It is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government, and without prejudice to any rights, obligations, or legal processes arising under the Constitution or any other applicable law,” he said.

Recall that on December 17, 2025, a member of the House of Representatives,Hon. Abdulsammad Dasuki (PDP, Sokoto), had raised concerns over alleged discrepancies between the newly gazetted tax reform laws and the versions passed by the National Assembly.

Dasuki, who raised the issue under a matter of privilege on the floor of the House, said his review of the gazetted copies of the tax laws revealed material differences from what was debated, harmonised, and approved by the House of Representatives and the Senate.

According to him, the content of the gazetted tax laws was not a reflection of what the lawmakers debated and approved.

The laws are the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.

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