The National Assembly has ordered the re-gazetting of four major tax reform laws passed in 2025 following widespread public outcry and allegations that the versions published in the Official Federal Gazette differ from what lawmakers originally approved.
The directive was issued by the leadership of the National Assembly amid mounting concerns from legislators, legal practitioners, civil society groups and the general public over possible alterations made after the bills were passed by both chambers.
The affected laws are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025. The laws were expected to take effect from January 1, 2026.
Concerns emerged after stakeholders identified discrepancies between the harmonised versions passed by the Senate and House of Representatives and the versions later gazetted. Legal experts warned that any unauthorised changes after passage could amount to a breach of constitutional legislative procedures and potentially render parts of the laws unenforceable.
In response, the National Assembly directed the Clerk to re-gazette the laws to accurately reflect the versions approved by lawmakers. The leadership described the move as an administrative corrective step aimed at preserving legislative integrity and restoring public confidence.
The House of Representatives has also constituted a seven-member ad hoc committee to investigate how the discrepancies occurred. The committee is expected to review the entire legislative process, including passage, presidential assent and publication.
Public reactions to the controversy have continued to grow, with many Nigerians calling for transparency and accountability in the lawmaking process. Civil society organisations have urged the National Assembly to ensure that the corrected versions are made publicly available to avoid further confusion.
The Federal Government has denied any deliberate alteration of the tax laws, insisting that due process was followed. However, the re-gazetting decision suggests that inconsistencies exist and require urgent clarification.
Going forward, the re-gazetted versions are expected to be published alongside Certified True Copies issued by the National Assembly. The outcome of the ongoing investigation may also determine whether the implementation timeline of the tax reforms will be adjusted.
The development highlights renewed calls for stricter safeguards in Nigeria’s legislative process, particularly on the handling of sensitive economic and tax-related laws.
