The Chartered Institute of Taxation of Nigeria has cautioned that Nigeria could face serious governance and legal risks over alleged inconsistencies between tax reform bills passed by the National Assembly and the versions later gazetted.
In a position paper issued on Wednesday and signed by its 17th President and Chairman-in-Council, Innocent Ohagwa, the Institute warned that any alteration of laws after legislative passage could undermine the rule of law, public confidence and investor trust.
The warning follows public outcry and calls for investigation after some lawmakers alleged that the newly enacted tax laws, signed recently by President Bola Tinubu and scheduled to take effect on January 1, 2026, may have been modified after being passed by the legislature.
Some members of the National Assembly, led by Sokoto lawmaker Abdussamad Dasuki, hand claimed there were differences between the harmonised bills approved by both chambers and the gazetted copies.
In response, Speaker of the House of Representatives, Tajudeen Abbas, set up a seven-member committee chaired by Mukhtar Betara, Chairman of the House Committee on Appropriations, to investigate the allegations.
Reacting, CITN said the integrity of the legislative process must not be compromised.
“The integrity of the legislative process is fundamental to the rule of law, good governance and public confidence in democratic institutions,” the Institute stated.
Ohagwa stressed that tax laws require exceptional precision because of their broad impact on government revenue, businesses and citizens.
“Tax legislation, in particular, requires the highest level of accuracy, transparency and procedural fidelity due to its far-reaching implications,” he said.
The Institute noted that it had observed “ongoing public discussions and media reports” suggesting that certain provisions in the 2025 tax laws may not align with what lawmakers debated and approved.
“We express serious concern over allegations that the final gazetted versions of certain tax Acts may not accurately reflect the Bills as debated and passed by the National Assembly,” CITN said.
According to the Institute, if such discrepancies are confirmed, they could “undermine the supremacy of the legislature, create legal ambiguity and compliance risks, erode public and investor confidence, and expose taxpayers and professionals to unintended liabilities.”
CITN recalled that constitutional and parliamentAndrew procedures require that laws assented to and gazetted must be identical to those passed by the legislature.
“Any post-passage changes must follow constitutionally recognised procedures.
Deviation from this standard, intentional or otherwise, compromises the rule of law and separation of powers,” it warned.
The Institute called for immediate verification of the disputed laws.
“In the interest of institutional credibility and public trust, we respectfully call for immediate comparison of the versions passed by the National Assembly with the enrolled and gazetted Acts, public clarification where discrepancies exist, and prompt corrective action in line with due process,” it said.
Beyond the current controversy, CITN recommended stronger safeguards, including improved document control, version tracking, clear audit trails, enhanced inter-agency checks before presidential assent, and structured stakeholder reviews for major tax legislation.
Reaffirming its stance, the Institute said its position was guided by professionalism and national interest.
“The authority of the National Assembly must be preserved, laws must faithfully reflect what was lawfully passed, and transparency and accountability are essential to sustainable governance,” CITN stated.
The body also expressed readiness to support ongoing legislative reviews with technical expertise to ensure clarity, certainty and effectiveness in Nigeria’s tax system.
