Abuja, January 23, 2026 — Fresh questions over the integrity of Nigeria’s law-making process have emerged following allegations that key provisions of the country’s newly enacted tax reform laws were altered after passage by the National Assembly and presidential assent.
An interim investigation by the House of Representatives Minority Caucus alleges that the versions of some tax laws published in the official government gazette materially differ from the Certified True Copies passed by lawmakers — a development the caucus describes as a direct assault on legislative authority and constitutional democracy.
The controversy surfaced after Hon. Abdulsamad Dasuki, a member of the House, raised concerns during plenary over what he described as the circulation of an “authorised” tax law text that did not reflect the version approved by the National Assembly. His intervention triggered public outrage and prompted the Minority Caucus to issue a statement on December 28, 2025, warning that any attempt to foist “fake laws” on Nigerians amounted to an erosion of democratic governance.
To probe the matter, the Minority Caucus, led by Rt. Hon. Kingsley Chinda, on January 2, 2026, constituted a seven-member ad-hoc fact-finding committee chaired by Hon. Afam Victor Ogene. The committee was tasked with examining the origin, nature, and implications of the alleged discrepancies.
Notably, just one day after the committee was set up, the House of Representatives leadership announced the public release of four tax reform Acts signed into law by the President. In a statement issued by the House spokesman, Rep. Akintunde Rotimi, Speaker Abbas Tajudeen directed that the Acts be made available for “public record, verification and reference,” while ordering an internal verification process.
The Acts released were the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board (Establishment) Act, 2025. The House further disclosed that the Clerk to the National Assembly had been instructed to “align” the certified laws with the Federal Government Printing Press to ensure accuracy and uniformity — a directive that has itself raised further questions.
According to the Minority Caucus committee, a detailed comparison between the Certified True Copies released by the House and the earlier gazetted versions confirmed that alterations had indeed occurred, particularly in the Nigeria Tax Administration Act, 2025. The committee said it identified at least three different versions of the same law in circulation.
In its interim findings, the committee argues that the need to “align” already certified and assented laws suggests procedural failures that allowed unauthorised changes to creep into the gazetted texts, effectively sidelining the National Assembly’s exclusive constitutional power to make laws.
Among the most contentious alleged alterations are changes to tax compliance reporting thresholds, which the committee says were lowered in the gazetted version to expand the tax net without legislative approval. The report also flags the insertion of new provisions compelling taxpayers to deposit 20 per cent of disputed tax sums before appealing tribunal decisions — clauses the committee insists were never debated or passed by lawmakers.
Further concerns were raised over expanded enforcement powers in the gazetted version, including arrest and asset disposal powers without court orders, as well as alterations to the definition of federal taxes that allegedly removed petroleum income tax and VAT from federal administration.
The committee also drew attention to a provision mandating that certain petroleum-related tax computations be conducted in US dollars, contrary to the National Assembly-approved version, which specified computation in the currency of transaction.
Beyond the tax administration law, the Minority Caucus alleges that the National Revenue Service (Establishment) Act, 2025 was also altered to weaken parliamentary oversight. According to the report, provisions empowering the National Assembly to demand reports and exercise routine oversight were deleted in the gazetted version, undermining the principle of checks and balances.
Describing the findings as “grave,” the committee warned that the alleged alterations, if left unaddressed, could set a dangerous precedent where laws passed by elected representatives are effectively rewritten outside the legislature.
The committee has requested additional time to conduct a deeper investigation into how the discrepancies occurred, who was responsible, and whether criminal or administrative sanctions are warranted.
Signed by its chairman, Hon. Afam Victor Ogene, the interim report concludes that the evidence so far points to a serious institutional breach that goes beyond technical errors and strikes at the heart of Nigeria’s democratic law-making process.
