A controversy has erupted over the newly enacted tax reform laws after a member of the House of Representatives raised concerns that the versions signed into law and gazetted differ from what was debated and passed by the National Assembly.
The issue was brought to the fore on the floor of the House on Wednesday by Abdussamad Dasuki (PDP, Sokoto), who alleged that the gazetted tax laws available to the public do not reflect the harmonised bills approved by both chambers of the legislature. Dasuki said his review of the gazetted copies, alongside the Votes and Proceedings of the House and the harmonised versions adopted by the National Assembly, revealed significant discrepancies.
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In response, the House on Thursday constituted a seven-member committee to investigate the matter. The panel, chaired by Muktar Betara, is mandated to compare the laws passed by the National Assembly with the officially gazetted versions and determine the nature and extent of any inconsistencies.
The tax reform laws, which are scheduled to take effect on January 1, 2026, were passed by the House and Senate in March and May respectively, assented to by President Bola Tinubu in June, and gazetted later that month.
Key Areas of Difference Between Passed and Gazetted Laws
Findings from a review of the gazetted laws and the Votes and Proceedings of the House show that several provisions of the Nigeria Tax Administration Act differ materially from what lawmakers approved.
In the version passed by the House, Section 3 listed petroleum income tax and Value Added Tax (VAT) among the federal taxes to be administered. These items were removed from the gazetted Act, altering the scope of federal tax administration.
Reporting obligations were also significantly revised. While the House-passed bill provided for annual returns with higher reporting thresholds, the gazetted Act introduced quarterly returns and lowered the thresholds, thereby expanding taxpayer exposure. Provisions empowering tax authorities to demand information by notice were removed, and the range of information to be supplied by taxpayers was narrowed.
Other changes include new requirements compelling taxpayers appealing decisions of the Tax Appeal Tribunal to deposit 20 per cent of disputed sums before approaching the High Court, expanded enforcement powers allowing the appointment of agents without court orders, and provisions authorising arrests through law enforcement agencies.
Beyond tax administration, discrepancies were also identified in the Nigeria Revenue Service (Establishment) Act.
Sections requiring quarterly and annual reports to the National Assembly and empowering lawmakers to summon the Service’s leadership for oversight were omitted from the gazetted law. Similar differences appeared in the Joint Revenue Board of Nigeria (Establishment) Act, including broader authorisation language for officers and additional funding sources not предусмотрed in the House-passed version. Provisions guaranteeing funding for the Tax Appeal Tribunal and the Tax Ombudsman from the Consolidated Revenue Fund were also altered.
What the Constitution Says About Such Discrepancies
Under the 1999 Constitution, the law-making process is clearly defined. A bill becomes law only after it is passed by both chambers of the National Assembly and assented to by the president. The version assented to is the authoritative expression of legislative intent. The government gazette serves as the official publication of the law, but it is not empowered to amend, add to or subtract from what the legislature approved.
FURTHER READING
Legal experts note that where a discrepancy exists between a law duly passed by the National Assembly and its gazetted version, the authentic text is the one passed by parliament and assented to by the president.
Philip Ibitoye is a Special Correspondent with EKO HOT BLOG. Click here to find daily analysis and critical insight on trending issues in Lagos and other parts of Nigeria.
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