Concerns over discrepancies between Nigeria’s newly enacted tax reform laws and their National Assembly counterparts have escalated. The National Assembly has now released Certified True Copies (CTCs) that clarify the provisions approved by lawmakers, which serve as official evidence of what was sent for presidential approval.
On Saturday, the House of Representatives released the CTCs for four tax reform Acts recently signed into law by President Bola Ahmed Tinubu, following public unease about alleged modifications. The Acts include the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025.
House spokesman Akin Rotimi announced that the release was mandated by both the Speaker of the House and Senate President Godswill Akpabio, prompted by reports of conflicting versions circulating in the public domain.
Legislator Abdulsamad Dasuki raised concerns during a session, stating that the gazetted versions did not reflect the laws as debated and passed by the National Assembly, indicating a breach of his legislative rights.
The House approved the tax bills in February after extensive discussions and public consultations, followed by harmonization with the Senate’s versions. President Tinubu signed the bills into law on June 26.
Rotimi stated that discrepancies became evident when a member raised a point of privilege about conflicting versions. He reported that the Speaker ordered a verification process and the immediate release of certified documents to the public.
A review of the CTCs compared to the gazetted Acts reveals significant differences, raising concerns about possible alterations after legislative approval. For instance, Section 3 of the Nigeria Tax Administration Act assigns major taxation responsibilities to the Nigeria Revenue Service, including petroleum income and Value Added Tax (VAT). However, these provisions are absent from the gazetted version.
Additional discrepancies include Section 29, which originally required annual disclosures by banks but has now shifted to quarterly reporting with different thresholds, significantly expanding reporting obligations while reducing protections for taxpayers.
Strikingly, Sections 41(8) and 41(9) of the gazetted version, which impose conditions on appealing decisions to the Tax Appeal Tribunal, were not part of the National Assembly’s passed version. There are also changes in enforcement authority, with the gazetted Act granting wider powers to tax authorities that were not included initially.
In the Nigeria Revenue Service (Establishment) Act, provisions mandating accountability to the National Assembly were removed, along with reporting requirements that supported legislative oversight.
Zacch Adedeji, Executive Chairman of the Nigeria Revenue Service, defended the tax reforms, attributing public backlash to political motives rather than flaws in the laws. In an interview, Adedeji clarified distinctions between income taxes and transactional taxes, emphasizing that many Nigerians pay through various means, including VAT.
He addressed concerns about the timing of the reforms, asserting that gradual phased implementation was typical after the laws were enacted in June 2025.
Meanwhile, the National Association of Nigerian Students (NANS) is mobilizing students for protests against the tax reforms, denouncing the decision to commence enforcement despite ongoing concerns. NANS President Olushola Oladoja criticized the government’s approach, calling it a dangerous precedent against democratic principles.
In another development, Socialist Party of Nigeria (SPN) condemned the tax laws, suggesting they would worsen economic hardships amid rising poverty levels. The party dismissed government claims regarding the reforms’ benefits, highlighting a failure to improve public services despite previous assurances.
Jamilu Charanchi, Coordinator of the Coalition of Northern Groups, has also criticized the presidency for proceeding with a version of the tax reform different from what the National Assembly passed, arguing that it raised questions about the reforms’ true intentions.
