The House of Representatives minority caucus has accused the executive branch of illegally altering key tax laws, warning that the discrepancies undermine the legislature’s constitutional authority.
In a statement on Friday, Afam Ogene, chairman of the seven-member committee investigating the matter, said a review of the gazetted tax laws revealed multiple conflicting versions in circulation.
“The directive from the leadership of both chambers to the Clerk of the National Assembly to ‘align’ the Acts with the official printing press is a clear indication that procedural anomalies occurred in the previously gazetted versions,” Ogene said.
The committee, formed on January 2 by Minority Leader Kingsley Chinda, includes lawmakers from all six geopolitical zones. Preliminary findings show that the Nigeria Tax Administration Act (NTAA) 2025 alone had three different versions in circulation.
According to Ogene, key alterations include:
Section 29(1): The tax compliance threshold for individuals was reduced from N50 million to N25 million, while corporate thresholds were also changed.
Section 41: Two new subsections require taxpayers to deposit 20% of disputed taxes before appealing to the high court—a provision absent in the version passed by the National Assembly.
Section 64: The gazetted law allegedly grants tax authorities powers to arrest taxpayers and sell seized assets without court approval.
Section 3(1)(b): Petroleum income tax and VAT were removed from federal tax administration.
Section 39(3): Tax computations for petroleum operations were altered to be calculated in U.S. dollars instead of the transaction currency.
National Revenue Service Act (Sections 30(1)(d) and 30(3)): Provisions requiring officials to report to parliament and allow legislative oversight were deleted.
“This is a clear affront to the exclusive lawmaking powers of the National Assembly,” Ogene said. “The executive appears to be expanding its powers at the expense of democratic checks and balances.”
The minority caucus has called for a deeper investigation and requested additional time to examine the anomalies fully.
The controversy follows earlier allegations by Rep. Abdussamad Dasuki in December that discrepancies existed between the passed tax laws and the gazetted copies available to the public.
The affected laws include the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Joint Revenue Board of Nigeria (Establishment) Act 2025, and Nigeria Revenue Service (Establishment) Act 2025.
The House’s revelations have reignited public debate over the transparency of tax legislation, with many Nigerians calling for a halt to the implementation of the disputed laws.
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