An Ad-hoc Committee set up by the House of Representatives Minority Caucus has raised serious alarm over what it describes as unauthorized changes to key provisions of Nigeria’s newly enacted tax laws after they were passed by the National Assembly.
In its interim report presented to the House, the committee led by Hon. Afam Victor Ogene claimed that material discrepancies exist between the versions approved by lawmakers and the gazetted copies now in circulation, particularly in the Nigeria Tax Administration Act (NTAA), 2025.
The panel revealed that three distinct versions of the NTAA are currently in existence. A detailed comparison with Certified True Copies (CTCs) issued on the instructions of Speaker Abbas Tajudeen showed that the version published by the Federal Government Printing Press contained several unapproved amendments.
Among the most contentious alleged alterations are:
Reduction of tax reporting thresholds, which effectively broadens the tax net without fresh legislative consent;
Introduction of a new requirement for taxpayers to deposit 20% of disputed tax amounts as a precondition for appealing to court;
Expansion of enforcement powers, including provisions allowing arrest and sale of assets without court orders;
Removal of Petroleum Profits Tax and Value Added Tax (VAT) from the definition of federal taxes;
Mandatory use of U.S. dollar-based computations for tax assessments on petroleum operations—provisions not present in the version passed by the National Assembly.
Similar irregularities were reportedly found in the Nigerian Revenue Service (Establishment) Act, 2025, where clauses granting the National Assembly oversight and reporting authority over the agency were allegedly deleted from the gazetted text.
The committee pointed to an earlier directive by the Speaker to “align” the Acts with the Federal Government Printing Press as evidence of procedural lapses in the final stages of the legislative process.
Labeling the developments an “affront to the Constitution and the doctrine of separation of powers,” the Minority Caucus stressed that the alterations undermine legislative authority and democratic governance.
The panel has requested additional time to carry out a thorough investigation, with the stated objective of identifying those responsible, correcting the discrepancies, restoring the original intent of the laws, and safeguarding the independence of the legislature.
The allegations have intensified scrutiny on the final authentication and gazetting processes for major legislation in Nigeria, as stakeholders await further developments from both the Minority Caucus probe and any official response from the leadership of the House or the executive arm.
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