The Fiscal Discipline and Development Advocacy Centre (FIDAC) has raised serious concerns over alleged discrepancies between the Nigeria Tax Reform Acts, 2025, as published in the official Gazette and the versions debated and passed by the National Assembly.
In a statement issued on Friday by its Executive Director, Dr. Abdussalam Muhammad Kani, FIDAC drew attention to an alarm earlier raised on the floor of the House of Representatives by Hon. Abdussamad Dasuki, who alleged that the content of the gazetted Acts materially differs from what lawmakers approved.
According to the organisation, the reported discrepancies relate particularly to provisions on tax computation, appeal procedures, and enforcement powers, raising fundamental questions about the integrity of the legislative process.
FIDAC acknowledged assurances from the leadership of the House of Representatives and commended the constitution of an ad-hoc committee to investigate the matter.
However, it stressed that the seriousness of the allegations requires urgent, transparent, and decisive action.
The organization noted that under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority rests solely with the National Assembly.
It warned that any post-passage alteration of duly enacted legislation outside constitutionally prescribed processes would amount to a breach of legislative privilege, a violation of the separation of powers, and a threat to constitutional governance.
According to FIDAC, preliminary reviews suggest that the alleged discrepancies are substantive rather than editorial, with the potential to significantly alter the intent and safeguards embedded in the Acts.
If confirmed, it said such alterations could lead to the unwarranted expansion of the powers of tax authorities, weaken judicial oversight and taxpayer protections, and erode public confidence in Nigeria’s tax reform agenda.
While reaffirming its support for Nigeria’s tax reform efforts and the need for a modern and efficient tax system, FIDAC cautioned that no reform, regardless of its merits, can be sustained if it is perceived to rest on unconstitutional or opaque processes.
The group emphasized that safeguarding the integrity of the legislative process is essential to the credibility and success of any reform.
Consequently, FIDAC called for the immediate suspension of the implementation and enforcement of the Nigeria Tax Reform Acts, 2025, including the proposed commencement date of January 1, 2026, pending the outcome of investigations.
It also demanded a thorough, independent and time-bound legislative probe to determine whether alterations occurred, their nature, and the authority under which they were made.
The organization further urged full public disclosure of the Votes and Proceedings, relevant Hansard records, and the officially gazetted versions of the Acts to allow independent verification by Nigerians.
It also called for clear accountability measures and appropriate sanctions where wrongdoing is established, alongside reforms to strengthen legislative documentation and gazette procedures.
FIDAC reiterated that the integrity of the legislative process is foundational to democracy, the rule of law, and public trust.
It warned that proceeding with implementation under a cloud of alleged illegality could trigger avoidable litigation, regulatory uncertainty, and further erode confidence in tax administration.
The group therefore urged the National Assembly and relevant authorities to act decisively to safeguard constitutional order and protect the long-term credibility of Nigeria’s tax reforms.
