The Fiscal Discipline and Development Advocacy Centre (FIDAC) has called for the immediate suspension of the implementation and enforcement of the Nigeria Tax Reform Acts, 2025, following allegations that the versions published in the official Gazette differ from the Bills passed by the National Assembly.
In a statement signed by its Executive Director, Abdussalam Muhammad Kani, PhD, FCFA, FIDAC expressed grave concern over claims that key provisions of the tax reform laws were materially altered after legislative approval. The organisation warned that if the allegations are confirmed, they would represent a serious breach of constitutional and legislative procedures.
The alarm was first raised on the floor of the House of Representatives by Hon. Abdussamad Dasuki, who alleged that the gazetted Acts do not reflect what lawmakers debated and approved. According to FIDAC, the reported discrepancies relate to critical areas such as tax computation methods, appeal procedures, and enforcement powers of tax authorities.
While commending the leadership of the House of Representatives for setting up an ad-hoc committee to investigate the matter, FIDAC stressed that the seriousness of the allegations demands urgent, transparent, and decisive action.
“The 1999 Constitution of the Federal Republic of Nigeria (as amended) vests legislative authority exclusively in the National Assembly,” the statement noted. “Any post-passage alteration of duly enacted legislation outside constitutionally prescribed processes amounts to a violation of legislative privilege, the doctrine of separation of powers, and constitutional governance.”
FIDAC’s preliminary assessment suggests that the alleged changes are substantive rather than editorial, with the potential to significantly alter the intent of the lawmakers. The organisation warned that such alterations, if proven, could lead to an unwarranted expansion of the powers of tax authorities, weaken judicial oversight and taxpayer protections, and undermine public confidence in Nigeria’s tax reform agenda.
Reiterating its support for tax reform, FIDAC emphasized that no reform, however well-intentioned, can succeed if it is perceived to be rooted in unconstitutional or opaque processes.
“Protecting the integrity of the legislative process is essential to the credibility and long-term success of Nigeria’s tax reforms,” the group said.
FIDAC therefore called for the immediate suspension of the implementation of the Tax Reform Acts, including the proposed commencement date of 1 January 2026, pending the outcome of investigations. It also demanded a thorough, independent, and time-bound legislative inquiry to establish whether alterations occurred, the nature of such changes, and the authority under which they were made.
In addition, the organisation urged the National Assembly to make public the Votes and Proceedings, relevant Hansard records, and the officially gazetted versions of the Acts to allow independent verification. It also called for clear accountability measures, sanctions where wrongdoing is established, and reforms to strengthen legislative documentation and gazetting procedures.
FIDAC warned that proceeding with the implementation of the Acts under a cloud of alleged illegality could trigger avoidable litigation, regulatory uncertainty, and further erode public trust in tax administration.
“The integrity of the legislative process is foundational to democracy, the rule of law, and public confidence,” the statement concluded, urging the National Assembly and relevant authorities to act decisively to safeguard constitutional order and the credibility of Nigeria’s tax reform agenda.