From Abba Sarki, Kano
The Centre for Information Technology and Development (CITAD) has added it’s voice over claims that the versions of Nigeria’s recently passed Tax Reform Acts published in the official Gazette differ materially from the versions debated, approved, and passed by the National Assembly.
CITAD, in a statement signed by its Executive Director YZ Yau, said the allegations raise serious constitutional, legal, and democratic questions that must not be ignored.
It said under Nigeria’s Constitution, the power to make laws resides exclusively with the National Assembly and any alteration of an Act after it has been passed outside the constitutionally prescribed legislative process amounts to an unlawful intrusion into legislative authority and a violation of the doctrine of separation of powers.
CITAD said preliminary reviews of the gazetted tax laws indicate that the alleged discrepancies are not merely editorial, but substantive, with the potential to significantly alter the intent, safeguards, and legal consequences of the laws as passed.
Reported areas of concern include changes to provisions on tax computation, appeal procedures, and enforcement powers, some of which appear to expand the authority of tax agencies while weakening judicial oversight and taxpayer protections. If verified, such alterations undermine due process and erode public trust in the tax reform agenda.
The statement reads: “In the interest of transparency, accountability, and constitutional order, CITAD makes the following demands:
“First, the immediate publication of the Votes and Proceedings, including relevant Hansard records, of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions of the Acts. This will enable Nigerians to independently verify what was debated and passed against what was published as law.
“Second, a thorough, transparent, and independent legislative investigation to establish what occurred, including who authorised the alleged alterations, when they were made, and under what authority.
“Third, the immediate suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of 1st January 2026, pending the outcome of the investigation. Proceeding with implementation under a cloud of alleged illegality risks avoidable litigation, legal uncertainty, and further erosion of public confidence.”
The centre believed that Safeguarding the integrity of the legislative process is fundamental to democracy, the rule of law, and public trust, urging the National Assembly to act decisively to defend its constitutional mandate and ensure full accountability in this matter.
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