The Minority Caucus of the House of Representatives has confirmed that discrepancies exist between the tax reform laws passed by the National Assembly and the versions later published in the official government gazette after being signed by President Bola Tinubu.
The caucus stated that parts of the recently gazetted tax laws were unlawfully altered, a revelation contained in an interim report submitted by its Ad-hoc Committee on Tax Laws. The committee was established to investigate allegations of inconsistencies between the Acts approved by lawmakers and those eventually gazetted.
The seven-member fact-finding committee was inaugurated on January 2, 2026, under the leadership of the House Minority Leader, Rt. Hon. Kingsley Chinda. The panel is chaired by Hon. Afam Victor Ogene, with members including Hon. Aliyu Garu, Hon. Stanley Adedeji, Hon. Ibe Osonwa, Hon. Marie Ebikake, Hon. MB Shehu Fagge and Hon. Gaza Gbefwi Jonathan.
According to the committee’s preliminary report, a comparison between the Certified True Copies released by the House and the earlier gazetted versions revealed that changes were made, particularly to the Nigeria Tax Administration Act, 2025.
The panel disclosed that at least three different versions of the Nigeria Tax Administration Act were found to be in circulation. It also noted that instructions to “align” the Acts with the Federal Government Printing Press exposed what it described as procedural irregularities that amounted to an unlawful intrusion into the legislative authority of the National Assembly.
One of the key alterations highlighted was in Section 29(1) of the Nigeria Tax Administration Act, where reporting thresholds were reduced in the gazetted version—from ₦50 million to ₦25 million for individuals, and from ₦250 million to ₦100 million for companies—contrary to what lawmakers approved.
The committee also raised concerns over the insertion of new subsections 41(8) and 41(9), which require taxpayers to deposit 20 per cent of disputed tax sums before appealing decisions of the Tax Appeal Tribunal. These provisions, the panel said, were not included in the version passed by the National Assembly.
Other discrepancies identified include expanded enforcement powers under Section 64, allowing tax authorities to arrest individuals and sell assets without court approval; changes to Section 3(1)(b), which altered the definition of federal taxes by removing petroleum income tax and VAT; and amendments to Section 39(3), requiring tax computations for petroleum operations to be conducted in US dollars rather than the transaction currency.
In addition, the committee observed that in the National Revenue Service (Establishment) Act, oversight provisions granting the National Assembly powers to summon officials and demand quarterly and annual reports were removed in the gazetted version—an action it described as undermining checks and balances.
Based on what it termed “anomalies, illegalities and impunity,” the caucus said the findings justify a more extensive investigation to establish accountability, describing the issue as an attack on the authority of the legislature and Nigeria’s democratic process.
The committee has therefore requested additional time to carry out a comprehensive probe.
The controversy followed public concern after a lawmaker, Hon. Abdulsamad Dasuki (PDP, Sokoto), raised the issue on the House floor, drawing attention to differences between the tax laws passed by the National Assembly and those circulating in the official gazette.