Nigeria’s National Assembly has initiated an institutional review of the legislative handling of Nigeria’s controversial tax reform laws, following discrepancies between versions passed by lawmakers and those published in the Official Gazette.
A seven-member ad hoc committee has been constituted to establish what went wrong in the passage of four critical tax bills that have generated significant public attention.
According to a press statement from the House spokesman, Rep. Akin Rotimi, the committee will examine the sequence of events surrounding the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Joint Revenue Board of Nigeria (Establishment) Act 2025, and the Nigeria Revenue Service (Establishment) Act 2025.
The review will focus on identifying lapses, irregularities, or external interferences that may have contributed to the confusion between the harmonised bills passed by both chambers and the versions subsequently gazetted.
The House raised the matter under a Point of Order on Privileges, suggesting possible concerns about the integrity of the legislative process.
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The ad hoc committee, working alongside other relevant National Assembly committees and management, has been tasked with conducting a comprehensive examination of how documents were transmitted for presidential assent and why discrepancies emerged in the final gazetted versions.
Leadership under Senate President Godswill Obot Akpabio and House Speaker Abbas Tajudeen has directed the Clerk to the National Assembly to regazette the Acts and issue Certified True Copies reflecting the actual legislative decisions made by both chambers.
This administrative correction is meant to authenticate what lawmakers genuinely passed, addressing concerns that the published versions may not accurately represent the National Assembly’s intentions.
The press release emphasises that the review will be conducted within constitutional boundaries, examining compliance with the Acts Authentication Act, Standing Orders of both chambers, and established parliamentary practice.
However, the statement carefully notes that this does not constitute an admission of any defect in legislative authority, maintaining that the exercise is strictly procedural.
Taiwo Oyedele, chairman of the presidential committee on fiscal policy and tax reforms
What remains unclear is how long Nigerians must wait for both processes to conclude. The regazetting appears to be an administrative function that could be executed relatively quickly once discrepancies are identified and corrected.
Yet, the committee’s investigative work presents a different timeline challenge. Institutional reviews of this nature typically require thorough documentation review, witness interviews, and examination of administrative procedures at multiple levels of the legislative bureaucracy.
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The silence surrounding the committee’s progress suggests work may only be beginning – or not.
Parliamentary investigations often take weeks or months, particularly when examining complex legislative processes involving multiple stakeholders. The committee must trace the bills’ journey from harmonisation through authentication, presidential assent, and final gazette publication to identify where things went wrong.
Beyond procedural corrections, the review must determine whether irregularities resulted from administrative error, systemic failures, or deliberate interference.
The reference to examining “external interferences” in the press statement raises questions about whether forces outside the National Assembly may have influenced the final gazetted versions.
Establishing culpability for any breach of legislative procedure or authentication laws will require careful investigation and could have significant consequences for individuals or institutions found responsible.
It bears noting that the France-FIRS partnership arrangement continues to generate questions, and the public has yet to see the Memorandum of Understanding governing this relationship. This lack of transparency compounds existing concerns about the tax reform process.
The National Assembly urges Nigerians to avoid speculation while institutional processes unfold, but the extended silence and unclear timelines inevitably fuel public anxiety.
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