Just days before key provisions of Nigeria’s sweeping tax reform laws are due to take effect on January 1, 2026, the country is grappling with serious allegations of discrepancies between the versions of four tax bills passed by the National Assembly and those that were officially published after receiving presidential assent.
The controversy centres on the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service (Establishment) Act 2025, and Joint Revenue Board (Establishment) Act 2025 – landmark legislation signed by President Bola Tinubu in June aimed at modernising the tax system, harmonising multiple levies, exempting low-income earners and small businesses from certain taxes, and establishing a unified revenue authority to improve collection efficiency.
The claims first emerged publicly on December 17, when a member of the House of Representatives, Abdussamad Dasuki, raised concerns about discrepancies between the gazetted versions and the versions that lawmakers debated and approved.
According to the allegations, certain clauses in the published documents include provisions not present in the original bills, such as expanded enforcement powers for tax authorities, requirements for upfront payments during appeals, and changes to compliance thresholds and oversight mechanisms. Critics argue that these additions, if accurate, could significantly alter the balance between taxpayer rights and revenue collection powers.
The allegations quickly gained traction, prompting reactions from opposition figures, labour unions, professional bodies, and civil society organisations.
Many have described the situation as a potential breach of legislative process, calling for full transparency and, in some cases, suspension of the laws’ implementation until the issues are resolved. Former Vice President Atiku Abubakar and the Nigeria Labour Congress are among those demanding clarity, while the Nigerian Bar Association has expressed concern over the implications for governance and public trust.
In response, the leadership of the National Assembly announced on December 26 that the laws would be re-gazetted to reflect the exact texts passed by both the House and Senate, and Certified True Copies of the approved versions would be issued.
An ad-hoc committee has also been set up to examine how the alleged discrepancies occurred and whether they resulted from administrative errors, procedural lapses, or other factors.
The executive arm, led by Taiwo Oyedele, chairman of the Presidential Fiscal Policy and Tax Reforms Committee, has maintained that the reforms remain beneficial to ordinary Nigerians and businesses, particularly through exemptions and simplified processes.
Officials have emphasised that implementation will proceed as scheduled, describing the response from the legislature as a routine step to ensure public confidence