Minor Adjustments Will Not Impact Tax Laws – FG

Taiwo Oyedele, who chairs the Presidential Tax Reform Committee, indicated that minor modifications made to the recently enacted tax legislation will not have significant repercussions.

According to reports from Daily Trust, there has been ongoing controversy surrounding the four laws which were enacted on January 1.

The laws include: the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act.

This controversy arose from accusations that the versions of the laws gazetted differed from those approved by the National Assembly.

During a House of Representatives session in December, Abdussamad Dasuki (PDP, Sokoto) raised a matter of privilege, alleging inconsistencies between the tax laws passed by the National Assembly and the printed versions available to the public.

Invoking Order Six, Rule Two of the House Rules, Dasuki contended that his legislative privileges were violated, emphasizing that the published laws did not accurately reflect what had been debated, voted on, and approved.

After reviewing both the gazetted documents and the official records from the House over three days, he identified discrepancies.

"I was here, I gave my vote and it was counted, but I see something entirely different," stated the lawmaker.

This revelation prompted renewed opposition to the new laws, with many opposition figures demanding a halt to their enforcement starting January 1.

Nonetheless, the Federal Government maintained that implementation would proceed as planned.

Furthermore, Daily Trust reported that the concerns regarding the inconsistencies between the newly published tax reform laws and those validated by the National Assembly were substantiated by the release of Certified True Copies (CTCs) by the NASS.

These CTCs lay out the specific provisions approved by legislators and serve as credible documentation of what was sent for presidential approval.

On January 3, the House of Representatives disclosed the CTCs for the four tax reform laws recently authorized by President Bola Ahmed Tinubu amid public worries about possible alterations and the distribution of unauthorized law formats.

Akin Rotimi, the spokesperson for the House, indicated in a statement that this release was directed by the Speaker of the House and the Senate President, Godswill Akpabio.

He stated that the action followed revelations that multiple conflicting versions of the tax laws were circulating.

In a statement made in Lagos on Wednesday, Oyedele downplayed the influence of the changes, clarifying that they do not affect the fundamental elements of the legislation.

"What I can tell you is that the explanation we’ve provided regarding the law has clarified that the so-called changes have not been significant," he said.

"Only a few elements remain that do not alter the primary aspects that are essential to taxation—the tax rates, the tax burden, or the filing deadlines. However, this is the extent of what I can share as of now," he expressed in response to inquiries after his keynote address at the 2026 Economic Outlook organized by the Institute of Chartered Accountants of Nigeria (ICAN).

Oyedele alleged that the National Assembly had taken possession of the printed versions of the tax laws, exacerbating uncertainty surrounding them.

He recounted how he instructed his team to obtain a printed copy from the government printer, but staff feedback revealed that the National Assembly seized all printed copies of the tax laws, instructing that they remain unavailable for public sale until lawmakers finalize their review.

Acknowledging that legislative reviews are typically a part of lawmaking, Oyedele pointed out that the limits on public access are reintroducing apprehension into the tax reform process.

He remarked, "The Acts Authentication Act states that whatever the government printer publishes is the official evidence of the passed law. The government printer has issued something that we accepted as the official version. The lawmakers claim it does not correspond with what they passed, and they have announced their own gazettement procedures.

"They formed a committee, conducted their own review, and released their own gazette, which I received in a digital format. However, that is not what the Acts Authentication Act prescribes.

"Consequently, my staff were dispatched to the government printer to acquire a copy. As of last week, they indicated it was still not ready, requesting a hold.

"Thus, I urged everyone, including the NRS and JRB, to exercise patience, as we cannot draft guidelines.

"We are not entirely confident that this represents the definitive official standpoint. This morning, I instructed my staff to return to the government printer and pursue obtaining a copy daily, to ensure we have clarity.

"In terms of transparency and accountability, I must report that my team informed me that all materials they printed had been collected by the National Assembly, who stated they should not be sold until they finish their review. While this is a reasonable approach, it creates further uncertainty."