The Fiscal Discipline and Development Advocacy Centre (FIDAC) has raised serious concerns over alleged discrepancies between the Nigeria Tax Reform Act, 2025, as published in the official Gazette, and the versions debated and passed by the National Assembly.
In a statement signed by the Executive Director of FIDAC, Dr Abdussalam Muhammad Kani, made available to newsmen.
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FIDAC referenced concerns earlier raised on the floor of the House of Representatives by Hon. Abdussamad Dasuki, who alleged that the gazetted versions of the Acts do not accurately reflect what lawmakers approved.
According to the organisation, the reported discrepancies affect critical provisions relating to tax computation, appeal procedures, and enforcement powers.
FIDAC said the allegations, if verified, raise fundamental questions about the integrity of Nigeria’s legislative process and constitutional governance.
While acknowledging assurances from the leadership of the House of Representatives and commending the constitution of an ad-hoc committee to investigate the matter, FIDAC stressed that the gravity of the claims demands urgent, transparent, and decisive action.
Citing the 1999 Constitution of the Federal Republic of Nigeria (as amended), FIDAC emphasised that legislative authority resides solely with the National Assembly.
It warned that any post-passage alteration of legislation outside constitutionally prescribed processes would amount to a breach of legislative privilege, a violation of the doctrine of separation of powers, and an erosion of constitutional order.
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According to the organisation, preliminary assessments suggest that the alleged discrepancies may be substantive rather than editorial, with the potential to significantly alter the intent and safeguards embedded in the Acts.
FIDAC warned that such changes could lead to the unwarranted expansion of tax authorities’ powers, weaken judicial oversight and taxpayer protections, and undermine public confidence in Nigeria’s tax reform agenda.
FIDAC reaffirmed its support for Nigeria’s tax reform efforts, noting the urgent need for a modern and efficient tax system.
However, it stressed that no reform, regardless of its merits, can succeed if it is perceived to rest on unconstitutional or opaque processes.
“Protecting the integrity of the legislative process is essential to the credibility and sustainability of tax reform,” the group stated.
In light of the allegations, FIDAC called for the immediate suspension of the implementation and enforcement of the Nigeria Tax Reform Acts, 2025, including the proposed commencement date of 1 January 2026, pending the outcome of the investigation.
The organisation also demanded a thorough, independent, and time-bound legislative investigation to determine whether alterations occurred, the nature of such changes, and the authority under which they were made.
It further called for full public disclosure of Votes and Proceedings, relevant Hansard records, and the officially gazetted versions of the Acts to enable independent verification.
FIDAC urged that clear accountability measures and appropriate sanctions be applied where wrongdoing is established, alongside reforms to strengthen legislative documentation and gazetting procedures to prevent future occurrences.
Reiterating that the integrity of the legislative process is foundational to democracy, the rule of law, and public trust, FIDAC warned that proceeding with implementation under a cloud of alleged illegality could trigger avoidable litigation, regulatory uncertainty, and further erosion of confidence in tax administration.
The group urged the National Assembly and relevant authorities to act decisively to safeguard constitutional order and protect the long-term credibility of Nigeria’s tax reform agenda.