The National Assembly has taken decisive steps to address mounting public concerns over alleged discrepancies in Nigeria’s newly gazetted tax reform laws, directing the release of certified true copies of the bills signed by President Bola Tinubu to allow independent verification.
In a statement issued on Thursday by the Director of Information, Mr Bullah Bi-Allah, the Assembly emphasised its commitment to transparency, noting that the documents, complete with certificate pages, would enable Nigerians to scrutinise the authentic versions transmitted for presidential assent. This development follows weeks of intense debate surrounding the four landmark tax laws signed into law on June 26, 2025.
To provide context, these reforms represent the most comprehensive overhaul of Nigeria’s tax system in decades. Initiated by the Presidential Committee on Fiscal Policy and Tax Reforms chaired by Taiwo Oyedele, the bills were submitted to the National Assembly in October 2024 and underwent extensive deliberations, public hearings, and harmonisation before passage in May 2025. President Tinubu’s assent on June 26, 2025, gave legal backing to the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service (Establishment) Act 2025, and Joint Revenue Board (Establishment) Act 2025.
The laws aim to streamline tax administration, eliminate multiple taxation, expand the tax base without burdening low-income earners, and boost revenue collection. Key provisions include exempting individuals earning N800,000 or less annually from personal income tax, retaining Value Added Tax at 7.5%, zero-rating essential goods like basic food items, education, and healthcare, and gradually reducing company income tax from 30% to 25% for larger firms. Small businesses with turnover below N100 million are largely exempt, while the reforms establish the Nigeria Revenue Service as a unified body to oversee collections.
However, controversy erupted in mid-December 2025 when Honourable Abdussamad Dasuki, a House of Representatives member from Sokoto State, raised alarms during plenary, alleging material differences between the harmonised versions passed by lawmakers and those published in the Official Gazette. Claims included the insertion of unauthorised coercive powers, such as arrest without court orders and compulsory USD computations, which were not part of the debated bills.
This sparked widespread criticism from opposition figures, labour unions like the Nigeria Labour Congress, and civil society groups, who feared the changes could undermine legislative integrity and impose undue hardships. Former Senate Leader Ali Ndume and others called for suspension of implementation pending clarification, while the Nigerian Bar Association urged a transparent probe to safeguard constitutional governance.
In response, the National Assembly constituted a seven-member ad hoc committee in late December 2025 to investigate the process, including harmonisation, transmission, and gazetting. The House also directed re-gazetting of the acts to ensure accuracy. “The leadership has directed the Clerk to make available the transmitted tax bills duly signed by the President, including the certificate pages,” Bi-Allah stated, adding that this would allow public verification.
He noted that despite heightened interest, only a limited number of formal requests for Certified True Copies (CTCs) had been received, with all processed promptly. Interested parties are encouraged to apply to the Clerk’s office, specifying the required bills and paying prescribed fees. Additionally, the Clerk is collaborating with the Federal Government Printing Press to publish corrected gazettes, expected by January 1, 2026.
To prevent future occurrences, the Assembly announced procedural reforms: all bills for presidential assent will now route through liaison officers, and gazetting requests will only be honoured if initiated by the Clerk or an authorised representative. “National Assembly appreciates Nigerians for their interest and constructive engagement in strengthening transparency, accountability and professionalism in the legislative process,” Bi-Allah affirmed.
The Federal Government has maintained that implementation of the core acts—the Nigeria Tax Act and Nigeria Tax Administration Act will proceed as scheduled on January 1, 2026, with two establishment acts already effective since June 2025. Taiwo Oyedele reiterated after briefing President Tinubu that the reforms prioritise relief for ordinary Nigerians, projecting exemptions or reduced burdens for over 90% of workers and small enterprises.
These measures underscore the significance of the reforms for Nigeria’s economy, where the tax-to-GDP ratio hovers around 10%, below regional averages. Successful rollout could enhance fiscal sustainability, attract investment, and fund infrastructure, but hinges on public trust.
