Allegations that several parts of the recently passed tax reform laws were changed following legislative approval and presidential assent have prompted the National Assembly to launch an internal probe. The action was taken in response to mounting public outcry over the legislative process that resulted in the enactment, assent, and gazetting of the Nigeria Tax Act of 2025, the Nigeria Tax Administration Act of 2025, the Joint Revenue Board of Nigeria (Establishment) Act of 2025, and the Nigeria Revenue Service (Establishment) Act of 2025.
Bullah Audu Bi-Allah, the Senate's Director of Information, revealed the news in a statement released on Friday in Abuja.
The statement claimed that the President's assent, the harmonization of measures passed by both chambers of the National Assembly, and the subsequent publication of the Acts in the Official Gazette had all sparked public outcry.
According to the statement, "the National Assembly's leadership and management are addressing these matters strictly within its constitutional and statutory mandate." It further stated that the National Assembly's relevant committees, in collaboration with their administration, had initiated an internal review to clarify the issues raised.
"Therefore, an internal review is being carried out by the relevant Committees in cooperation with the National Assembly Management," it said. The Federal Republic of Nigeria Constitution, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both chambers, and established parliamentary procedure were all cited by the Senate as supporting the exercise.
In order to guarantee the correct publication of the Acts and the provision of certified true copies to stakeholders and members of the public upon request, the leadership instructed the Clerk to the National Assembly to collaborate with pertinent agencies.
The statement stated, "The Leadership has instructed the Clerk to the National Assembly to facilitate, in cooperation with the pertinent agencies, the publication of the Acts in the Official Gazette and to issue certified true copies of the assented Acts on demand to any stakeholder or the general public to ensure clarity, accuracy, and sanctity of the legislative record during this review."
The National Assembly emphasized that the move was administrative in nature and was solely meant to formally reflect and validate previously made legislative decisions. It further stated, "This administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly."
The leadership went on to explain that the examination did not suggest any flaws in either chamber's use of its legislative authority or infringe on the duties of other branches of government. According to the statement, "the review is limited to institutional processes and procedures and does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber."
It reiterated the National Assembly's dedication to constitutionalism, the separation of powers, and due process, guaranteeing that any administrative or procedural errors found would be corrected in accordance with the law. The public was asked to refrain from speculating or interfering with the legislature's internal procedures.
The statement went on, "The leadership of both Chambers remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as the custodian of the Federal Republic of Nigeria's legislative authority."
The occurrence occurred two days after President Bola Tinubu was persuaded by former Senate Leader Ali Ndume to halt the execution of the contentious tax reform laws, which are set to go into effect in January. Amid allegations and denials that the tax laws were changed after being approved by the National Assembly, Ndume made the demand in a statement released in Abuja on Wednesday.
In the meantime, the House of Representatives Committee looking into purported inconsistencies in Nigeria's gazetted tax rules promised to submit its report as soon as it was finished. The assurance was made on Wednesday by the Committee's Chairman, Muktar Betara, after the panel's first meeting on Tuesday in Abuja.
In response to claims that the country's tax laws had been altered, the National Assembly on Friday ordered its Clerk to re-gazette the country's tax laws and provide Certified True Copies of the versions approved by the Senate and the House of Representatives.
Akin Rotimi, a spokesman for the House of Representatives, revealed the decision in a statement issued in Abuja. His request came after civil society organizations and opposition politicians, such as the Nigerian Bar Association, protested and demanded that the Federal Government stop enforcing the laws.
Mazi Afam Osigwe (SAN), President of the Nigerian Bar Association, issued a warning on Tuesday that the controversy over the tax reforms may damage Nigeria's legislative process. In order to rebuild public trust, Osigwe demanded an open and transparent probe, claiming that the problems went to the core of constitutional governance.
The dispute intensified last week when Abdussamad Dasuki, a member of the House of Representatives, claimed that the final copy of the tax regulations voted by the National Assembly and given to the President for assent were different from the version published in the Official Gazette.