Abuja, January 24, 2026 – The Minority Caucus of Nigeria's House of Representatives has released an interim report confirming that unauthorized alterations were made to key tax reform laws after their passage by the National Assembly and assent by President Bola Tinubu. The findings, announced on Friday, January 23, 2026, have sparked serious concerns about the integrity of the legislative process, potential constitutional violations, and the erosion of parliamentary authority in Africa's most populous nation.
The controversy centers on four major tax reform Acts signed into law by President Tinubu on June 26, 2025: the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the National Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board (Establishment) Act, 2025. These laws, which took effect from January 1, 2026, were designed to overhaul Nigeria's fragmented tax system, simplify administration, boost non-oil revenue generation, ease the burden on businesses, and attract domestic and foreign investment. The presidency described them as transformative measures to modernize fiscal policy amid economic challenges, including inflation and revenue shortfalls.
The scandal erupted when Rep. Abdulsamad Dasuki (PDP, Sokoto) raised the alarm during a House plenary session, highlighting discrepancies between the versions of the laws approved by lawmakers and those published in the official Federal Government Gazette and circulated publicly. In response, the Minority Caucus—led by its Leader, Hon. Kingsley Chinda—issued a strong statement on December 28, 2025, vowing to "unconditionally protect the independence of the Legislature and our democracy." The caucus described the alleged imposition of "fake laws" on Nigerians as a direct assault on the constitutional role of the National Assembly under Section 58 of the 1999 Constitution (as amended), which vests law-making powers exclusively in the legislature.
To investigate, the Minority Caucus constituted a seven-member Ad-hoc Committee on Tax Laws on January 2, 2026. Chaired by Hon. Afam Victor Ogene (APGA, Anambra), the panel includes Hon. Aliyu Garu (Bauchi), Hon. Stanley Adedeji (Oyo), Hon. Ibe Osonwa (Abia), Hon. Marie Ebikake (Bayelsa), Hon. Shehu Fagge (Kano), and Hon. Gaza Jonathan (Nasarawa). The committee was tasked with establishing the facts behind the alleged manipulations and recommending appropriate actions.
On January 3, 2026, House Spokesman Hon. Akintunde Rotimi announced that Speaker Abbas Tajudeen had directed the immediate public release of the four Acts as signed by the President. The Speaker also ordered the Clerk to the National Assembly to collaborate with the Federal Government Printing Press to verify accuracy, ensure conformity, and provide Certified True Copies (CTCs) to the public. This move aimed to dispel doubts and safeguard the legislature's credibility.
The Ad-hoc Committee's interim report, signed by Chairman Ogene and released on January 23, detailed its preliminary findings based on a side-by-side comparison of the CTCs and the gazetted versions. The panel concluded that alterations had indeed occurred, with the most significant discrepancies in the Nigeria Tax Administration Act, 2025. It noted that three different versions of some documents were in circulation, indicating severe procedural lapses and possible unauthorized interference.
Key discrepancies identified include:
- Reporting thresholds for tax compliance: The version passed by the National Assembly set thresholds at ₦50 million for individuals and ₦100 million for companies. The gazetted version reportedly lowered these to ₦25 million for individuals and adjusted company thresholds, potentially expanding the tax net to include more small and medium enterprises without legislative approval.
- Appeal conditions at the Tax Appeal Tribunal: New subsections in the gazetted version required taxpayers to deposit 20% of disputed tax amounts before appealing Tribunal decisions to the High Court—provisions absent from the approved text.
- Enforcement powers: Expanded authorities for tax officials, including powers of arrest and asset seizure/sale without court orders, were introduced in the gazetted version but not in the parliamentary one.
- Definition of federal taxes: Changes reportedly removed petroleum income tax and Value Added Tax (VAT) from exclusive federal administration, shifting control in ways that could alter revenue sharing among federal, state, and local governments.
For the National Revenue Service (Establishment) Act, 2025, the committee highlighted the deletion of provisions empowering the National Assembly to summon officials and demand reports—undermining parliamentary oversight and the principle of checks and balances enshrined in the Constitution. Additional alterations mandated tax computations for petroleum operations in U.S. dollars rather than the transaction currency approved by lawmakers.
The committee described these changes as "illegal encroachments" on the National Assembly's core mandate and an "affront to Nigeria’s democracy." Chairman Ogene attributed the discrepancies to possible "over-zealousness" or "executive rascality" by unnamed officials, emphasizing the need to identify those responsible. The panel has requested an extension to conduct a deeper probe, including summoning relevant officials from the executive, the Federal Government Printing Press, and other agencies.
The revelations have intensified calls for accountability. Opposition lawmakers and civil society groups have urged a suspension of the affected laws' implementation pending resolution. Critics argue that such post-assent alterations—if proven—violate constitutional due process and could undermine public trust in governance.
The presidency and relevant agencies have yet to issue a formal response to the interim report. However, the tax reforms were hailed as a milestone when signed, consolidating over a dozen legacy tax statutes into a unified framework to reduce multiple taxation, improve compliance, and support economic recovery.
As the investigation continues, the episode highlights ongoing tensions between Nigeria's executive and legislative branches, particularly on fiscal matters critical to national development. The Minority Caucus has vowed to pursue the matter rigorously to restore legislative sanctity and ensure that laws reflect the true will of the people's representatives.
