The National Assembly has ordered the immediate re-gazetting of the four newly enacted Tax Reform Laws following explosive allegations that the versions currently in public circulation differ significantly from what was debated and passed by lawmakers.
The order, which aims to protect the integrity of Nigeria’s legislative process, comes just days before the scheduled implementation of the new tax regime on January 1, 2026.
The Controversy: Discrepancies in the Gazette
The issue was brought to the floor of the House of Representatives by Abdussamad Dasuki (Kebbe/Tambuwal Federal Constituency), who alleged a “constitutional breach.”
Dasuki claimed that after obtaining official copies from the Ministry of Information, he discovered material changes that were never approved by the National Assembly.
Key discrepancies alleged include:
- Unconstitutional Appeals Process: Section 41(8) of the gazetted version reportedly introduces a new requirement for taxpayers to pay 20% of a disputed tax assessment before they can file an appeal.
- Garnishee Order Inconsistencies: Variations in Section 60(4-5) regarding the powers of tax authorities to dispose of seized assets without a court order—a provision lawmakers claim was rejected during harmonization.
- Administrative Overreach: Allegations that the executive arm “surreptitiously” rewrote portions of the acts after they had already been passed.
The NBA and Stakeholders Demand Suspension
Reacting to the development, the Nigerian Bar Association (NBA) has called for an immediate probe and the suspension of the laws’ implementation. NBA President Afam Osigwe warned that “legal and policy uncertainty of this magnitude is inimical to economic stability” and could erode investor confidence.
The four laws under scrutiny, the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act, represent the most significant overhaul of Nigeria’s fiscal landscape in decades.
What This Means for the Tech Ecosystem
For Nigeria’s tech and startup ecosystem, this delay and re-gazetting create a period of “fiscal anxiety.” The 2025 reforms were expected to:
- Exempt small businesses (turnover below ₦50m) from income tax.
- Zero-rate VAT on essential items like education and healthcare.
- Introduce a 4% Development Levy to replace multiple sectoral taxes.
If the gazetted laws contain unauthorized penalties or administrative hurdles, it could negate the “Ease of Doing Business” goals promised by the Tinubu administration.
Next Steps
Speaker Tajudeen Abbas has acknowledged the concerns, and the House has moved to compare the harmonized versions of the bills with the Ministry of Information’s gazette.
Businesses and tax experts are advised to wait for the Certified True Copies (CTC) and the re-gazetted versions before finalizing their 2026 tax planning.
