Nigeria’s proposed January tax reforms face uncertainty as allegations of alterations continue to draw opposition from lawmakers, labour and civil society, heightening risks of legal disputes, taxpayer resistance and a growing credibility crisis.
Former Senate Leader Ali Ndume yesterday called on President Bola Ahmed Tinubu to intervene by suspending the implementation and ordering a thorough investigation into allegations that the laws were altered, reports The Guardian.
Ndume, who represents Borno South Senatorial District, made the call in a statement issued in Abuja, warning that proceeding with implementation while the allegations remain unresolved would undermine the credibility and legitimacy of the tax regime.
His intervention comes as opposition politicians, civil society organisations and professional bodies, including the Nigerian Bar Association (NBA), intensify demands for a suspension of the laws pending clarification of claims that the versions assented to and gazetted differ from those passed by the National Assembly.
The controversy was heightened last week after a member of the House of Representatives, Abdussamad Dasuki, raised the alarm on the floor of the House, alleging that the tax laws officially gazetted by the Federal Government were materially different from the final versions approved by lawmakers and transmitted to the President for assent.
Echoing these concerns, the President of the Nigerian Bar Association, Mazi Afam Osigwe (SAN), said the dispute posed a serious threat to constitutional governance.
In a statement issued on Tuesday, Osigwe noted that the allegations strike at the heart of transparency, accountability and the credibility of Nigeria’s lawmaking process, and called for an open and transparent investigation to restore public confidence.
“The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process,” Osigwe said.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended.”
In his statement, Ndume urged the president to constitute an ad hoc committee to verify the authenticity of the claims and determine whether the assented versions of the laws were altered.
He cautioned that implementing the tax laws without addressing the allegations would create a legitimacy crisis and deepen public distrust.
“With the controversy surrounding it, the president should constitute a team to verify the veracity of the claim and act accordingly,” Ndume said.
“As a responsive leader that he has always been, he should look into the matter to ascertain whether the copy that was signed was actually the one passed by the National Assembly, and whether the claim of alterations is genuine, so that he can do the needful to bring the controversy to rest.”
Ndume warned that failure to act decisively could stall the implementation of the laws altogether.
“If not, the controversy will continue. That is to say the tax law will not be implemented, because you cannot build on nothing,” he said. He added that the growing calls from civil society groups, regional organisations and professional bodies could not be ignored.
“So many civil society organisations, the Arewa community and the Nigerian Bar Association are saying that the Tax Law should be withdrawn and the allegation of forgery investigated,” Ndume said, adding that the president should get to the root of the matter while the House of Representatives conducts its own investigation.
NLC demands fair, inclusive tax system, warns against laws made without workers
Also, the Nigeria Labour Congress urged the Federal Government to ensure that Nigeria’s tax system is fair and inclusive, insisting that workers must be involved in the formulation of any new tax laws.
In its 2025 Christmas message issued yesterday, the NLC president, Joe Ajaero, said tax policies should prioritise “tax justice”, where wealthy individuals and corporations pay their fair share, while regressive taxes that place heavier burdens on low-income earners are eliminated.
The labour body warned that any tax law developed without workers’ input would be considered unjust and unacceptable.It also raised concerns about distortions and alleged forgery linked to some tax policies, saying such practices undermine credibility and public trust.
“Together, in this season and beyond, we must insist on tax justice where the rich pay their fair share and all forms of regressive taxation are removed. It is therefore our responsibility to once again remind the government that any tax system that does not include workers in its formulation and passage into law remains an unjust tax.
“Any tax system that is mired in apparent distortion and outright forgery is unacceptable and should therefore be rejected by all. It is better to patiently craft a law that is broadly crafted and owned than rush into one filled with serious errors and outright political manipulations,” the NLC said.
The congress further called on Nigerians to remain united in demanding equitable governance and reiterated its commitment to mobilising workers to resist policies that worsen economic hardship.
“We must insist on social justice where all citizens have access to dignity, good healthcare, and quality education; greater Equity for Workers where labour is justly rewarded, and rights are respected and in fact a safe and secure nation where lives and properties are guaranteed, and the people move about their businesses without fear and intimidation.
“Nigeria Labour Congress assures you that we are many and our power is inherent in our numbers and our solidarity. Only when we mobilise these numbers can we successfully resist policies that inflict suffering and pain on us.
“It is a time to organise more, beginning from wherever we are in our communities and in our various locations. Let us be sensitive to the fact that it is only our own collective action that can guarantee the hope that we have for our dear nation. No one else can!” the statement added.
Policy brief urges FG to suspend January rollout over alleged irregularities
In Taraba State, the Chief Executive Officer of the Centre for Peace Education and Community Development, Dr Joseph Gimba, also raised concerns in a policy brief. Gimba warned that shortcomings in the legislative process could expose the reforms to legal challenges and erode public confidence in the tax system.
The reforms, which form a central pillar of the federal government’s economic strategy, are aimed at boosting domestic revenue generation, reducing reliance on volatile oil income and strengthening fiscal discipline.
According to the brief, the credibility of the new laws has been compromised by claims that some provisions in their final versions were neither properly debated nor approved by the National Assembly.
It alleged that certain clauses were inserted, modified or replaced outside constitutionally mandated procedures, raising serious questions about transparency and legality.
The document also claimed that concessions favouring specific states or regions were included, potentially undermining principles of equity and federal balance.
“These issues strike at the heart of constitutional democracy,” Gimba said, noting that laws affected by procedural defects risk being invalidated by the courts and may struggle to gain public legitimacy.
The brief drew attention to the 1999 Constitution, which affirms constitutional supremacy and prescribes clear legislative procedures, including passage by both chambers of the National Assembly and presidential assent. Any alterations made after legislative approval without proper endorsement, it argued, amount to grave breaches of due process.
It further warned that proceeding with the January rollout without resolving the concerns could result in operational confusion for tax authorities, resistance from taxpayers, reputational damage to Nigeria’s reform agenda and potential revenue losses if courts issue injunctions or strike down parts of the laws.
To mitigate these risks, the brief recommended an immediate suspension of implementation pending a comprehensive legal and legislative review.
It called for the establishment of an independent panel of constitutional lawyers, legislative experts and fiscal specialists to audit the enacted laws against official National Assembly records, with the findings made public.
The document also urged that any contentious provisions be returned to the National Assembly for proper debate and revalidation in line with constitutional requirements. To prevent a recurrence, it recommended stronger safeguards, including digital authentication of bills, improved gazette verification processes and greater public access to final enacted laws.
On accountability, the brief stated that officials found to have engaged in unlawful alterations of legislation could face criminal prosecution, administrative sanctions, legislative discipline or civil liability, depending on the nature of the violations.
While acknowledging that tax reform is vital to Nigeria’s long-term economic transformation, the brief concluded that the success of such reforms depends on strict adherence to the rule of law.
“Reforms perceived as manipulated or procedurally flawed cannot command public compliance or trust,” it said, adding that postponing implementation to address the concerns would strengthen constitutional order and support sustainable national development.
Oyedele urges restraint over tax law alteration claims
However, the chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, urged Nigerians to exercise restraint over claims of alterations to the country’s tax laws, calling for patience until lawmakers conclude their investigation.
Oyedele made the call yesterday while speaking on Arise Television’s Morning Show, amid growing controversy over alleged changes to sections of the tax legislation.
He said speculation based on unverified claims was unhelpful, stressing that the National Assembly was best placed to determine whether any alterations had been made and whether those changes were substantial.
Oyedele cautioned against public debate over documents whose origins remain unclear, noting that some circulating claims cannot be traced.
Addressing allegations that tax officials had been granted new powers to arrest citizens through law enforcement agencies, he said such powers were not new and already existed under the current law.
“My view is we should allow the lawmakers to do their investigation and come up with what they consider to be an alteration that is substantial, and then they make the decision as to what to do subsequently, rather than trying to speculate and discussing things that we’re not even sure where those things came from,” Oyedele said.
“You also need to ask who will benefit from some of those things that they have said. For example, they said that one of the operations they claim the taxman said, ‘I can arrest you using a law enforcement agent.’ But that power is not even new. That power is in the current law.
“The taxman has the power to investigate, and when the taxman needs help, he can call on help, including the police. So I don’t want to make any analysis of whether it’s right or wrong, because I’m not trying to justify what anybody did if indeed those things happened. I’m just saying, let’s wait for the investigation to establish what indeed happened.”
Reps’ panel on tax law discrepancies to submit report soon
Meanwhile, the House of Representatives Committee investigating alleged discrepancies in Nigeria’s gazetted tax laws has pledged to submit its report to the House as soon as its work is concluded.
The chairman of the committee, Muktar Betara, gave the assurance yesterday after the panel held its inaugural meeting in Abuja on Tuesday.
Betara heads the seven-member committee constituted by the House following the adoption of a matter of privilege raised two weeks ago by a lawmaker from Sokoto State, Abdussamad Dasuki.
Dasuki had drawn the attention of the Green Chamber to what he described as troubling inconsistencies between tax laws passed by the National Assembly and versions subsequently gazetted and circulated, including copies within government offices.
He alleged that some provisions in the gazetted laws differed materially from those approved by lawmakers, arguing that any such alterations, if established, would amount to a breach of legislative procedure and the rule of law.
In a statement issued yesterday by the committee’s media unit, Betara said members were united in their resolve to complete the assignment without delay.
“The Committee has resolved to conclude its assignment and submit its report to the House within the shortest possible time,” the statement quoted him as saying.
“At the meeting, members resolved to conclude the investigation and report back to the House within the shortest time for legislative integrity, due process, and public confidence.”
Betara reaffirmed the panel’s commitment to openness and diligence, assuring that its findings and recommendations would be presented to the House immediately upon conclusion of the investigation.
