The Chartered Institute of Taxation of Nigeria, the country’s foremost professional body for tax practitioners, has raised serious concerns over alleged discrepancies between tax reform laws passed by Nigeria’s National Assembly and the versions that were later officially gazetted.
In a formal position paper released on Wednesday and signed by its Seventeenth President and Chairman-in-Council, Innocent Ohagwa, the Institute warned that such inconsistencies pose significant risks to governance, legal certainty, and public confidence in democratic institutions.
Okay News reports that the controversy has emerged amid growing public debate over Nigeria’s newly enacted tax reform framework, which is scheduled to take effect on Thursday, January 1, 2026.
The tax laws were recently signed into law by Nigeria’s President, Bola Ahmed Tinubu, following their passage by both chambers of the National Assembly, Nigeria’s federal legislature responsible for lawmaking.
However, concerns were raised by several lawmakers, led by Abdussamad Dasuki, a member of the House of Representatives from Sokoto State in northwestern Nigeria, who alleged that the harmonised bills approved by lawmakers differ from the versions that were eventually gazetted.
Responding to the allegations, the Speaker of the House of Representatives, Tajudeen Abbas, Nigeria’s presiding officer of the lower legislative chamber, constituted a seven-member investigative committee. The panel is chaired by Mukhtar Betara, Chairman of the House Committee on Appropriations, and is tasked with examining the alleged discrepancies.
In its submission, the Chartered Institute of Taxation of Nigeria stressed that the integrity of the legislative process is central to the rule of law and democratic governance. The Institute stated that “tax legislation, in particular, requires the highest level of accuracy, transparency, and procedural fidelity due to its far-reaching implications for government revenue, businesses, professionals, and citizens.”
The professional body disclosed that it had “noted ongoing public discussions and media reports concerning the 2025 tax laws, including questions raised about alignment between various legislative versions and the gazetted copies currently in circulation.”
According to the Institute, “recent public discourse has raised concerns that certain provisions of the newly enacted tax laws may differ from the versions passed by the National Assembly, allegedly through modification, insertion, or removal of clauses after legislative passage.”
Explaining its intervention, the Institute stated that “as a professional body committed to ethical standards, legal certainty, and national development, we consider it necessary to state our position on this matter.”
Reaffirming its mandate, the Institute noted that “our mandate includes, amongst others, upholding professional and ethical standards; promoting legal certainty and best practices; supporting sound public policy and governance; and protecting the public interest through informed professional engagement.”
It added that “accordingly, we have a duty to respond to matters that may undermine legislative integrity, regulatory certainty and professional practice.”
Expressing grave concern, the Institute declared, “We express serious concern over allegations that the final gazetted versions of certain tax Acts may not accurately reflect the Bills as debated and passed by the National Assembly.”
It warned that “if established, such discrepancies, whether arising from procedural lapses, administrative errors or unauthorised alterations, could undermine the supremacy of the legislature, create legal ambiguity and compliance risks, erode public and investor confidence, expose taxpayers and professionals to unintended liabilities, and weaken trust in governance institutions.”
Highlighting the technical nature of tax lawmaking, the Institute stated, “Our concern as the pre-eminent tax institution in Nigeria is in ensuring that due legislative process is observed and not breached, especially in respect of an important subject matter as taxation, which thrives on the exactitude of tax legislation.”
The Institute further noted, “We believe, therefore, that no efforts should be spared in getting it right from the onset to avoid overwhelming challenges in the future.”
On constitutional requirements, the Institute recalled that “the Nigerian Constitution and established parliamentary practice require that laws assented to and gazetted must be identical to those duly passed by the legislature,” adding that “any post-passage changes must follow constitutionally recognised procedures.”
It cautioned that “deviation from this standard, intentional or otherwise, compromises the rule of law, separation of powers, predictability and stability in the tax system,” stressing that “for tax laws, where clarity and certainty are essential, even minor alterations can have disproportionate consequences.”
Calling for urgent institutional action, the Institute urged “immediate verification of the contested tax Acts by comparing the versions passed by the National Assembly and the enrolled and gazetted Acts, clear public clarification where discrepancies are identified, and prompt corrective action in line with constitutional and legislative procedures.”
Looking beyond the current dispute, the Institute recommended structural safeguards, including “strengthened document control and version-tracking mechanisms for Bills and Acts, clear audit trails throughout the legislative drafting and enrolment process, enhanced inter-institutional checks before presidential assent, and structured stakeholder review for major tax legislation.”
In its concluding remarks, the Institute affirmed, “Our position is guided by professionalism, respect for democratic institutions, and commitment to national interest.”
It reiterated that “the authority of the National Assembly must be preserved, laws must faithfully reflect what was lawfully debated and passed, and transparency and accountability are essential to sustainable governance.”
The Institute also acknowledged that “these matters are being addressed through established legislative processes,” noting reports that the House of Representatives has commenced a formal review of the legislative process surrounding the 2025 tax laws.
CITN concluded by stating, “We stand ready to offer our technical expertise and professional support to all relevant authorities towards promoting clarity, certainty, transparency, confidence and effectiveness of Nigeria’s tax laws and the tax system in general.”
