The Centre for Human Rights and Social Advancement (CEFSAN) has expressed grave concern over reports of an alleged unlawful alteration of Nigeria’s tax laws, calling for an immediate, transparent, and comprehensive investigation into the development.
In a statement issued on Sunday, signed by its Executive Director, Yusha’u Sani Yankuzo, Esq., the Centre reacted to allegations by a group of lawmakers in the House of Representatives that tax reform laws passed by the National Assembly and signed by President Bola Ahmed Tinubu were altered after legislative approval.
The lawmakers, who raised the alarm on Wednesday, 17 December 2025, claimed that the versions of the tax laws currently being circulated by the Federal Ministry of Information differ from those duly passed by the National Assembly, raising serious questions about their legality.
CEFSAN warned that if the allegations are substantiated, the action would amount to a gross violation of the 1999 Constitution of the Federal Republic of Nigeria (as amended), established legislative procedures, and the rule of law.
The Centre noted that Sections 4(1), (2) and (3) of the Constitution vest legislative powers exclusively in the National Assembly, while Sections 58 and 59 clearly outline the constitutional process for the passage and amendment of laws, including tax legislation.
Any alteration outside this framework, it said, would be unconstitutional, null, and void.
It further stressed that taxation falls squarely within the legislative competence of the National Assembly under Item 59 of the Exclusive Legislative List, adding that no ministry, department, or agency has the authority to amend or substitute statutory tax provisions without an Act of Parliament.
CEFSAN emphasized that key statutes such as the Companies Income Tax Act (CITA), Personal Income Tax Act (PITA), and Value Added Tax Act (VATA) can only be amended through formal legislative processes.
Any attempt to alter them through circulars, administrative directives, or regulations inconsistent with the parent laws, the Centre said, would violate the principle of legality and the supremacy of the Constitution.
The organization warned that the alleged unlawful alteration undermines the doctrine of separation of powers, circumvents legislative oversight, erodes transparency and predictability in fiscal governance, and exposes taxpayers to potentially unlawful tax liabilities.
Consequently, CEFSAN called on the National Assembly to urgently invoke its investigative and oversight powers under Sections 88 and 89 of the Constitution to probe the matter and take appropriate corrective measures.
The Centre also placed relevant authorities on notice, stating that it would not hesitate to institute legal action should the alleged illegality persist or if investigations fail to yield remedial action within a reasonable time.
CEFSAN urged oversight, regulatory, and anti-corruption agencies to conduct independent investigations to ensure accountability, warning that failure to address the issue could set a dangerous precedent and further erode public confidence in Nigeria’s legal and fiscal systems.
The Centre reaffirmed its commitment to constitutionalism, fiscal transparency, and the protection of the economic and human rights of Nigerians.
