The National Assembly has announced its directive to make Certified True Copies (CTCs) of the Tax Reform Acts available to stakeholders and the public upon request. This follows an official statement from the Senate’s Director of Information, confirming that an investigation has been initiated to address allegations of alterations to certain provisions of the tax laws after they were approved by lawmakers and received presidential assent.
The Tax Reform Acts in question include the Nigeria Tax Act, Nigeria Tax Administration Act, Joint Revenue Board of Nigeria (Establishment) Act, and the Nigeria Revenue Service (Establishment) Act. Concerns regarding the harmonization of the bills passed by both chambers, alongside discrepancies between the versions promulgated in the Official Gazette and those finalised by the National Assembly, have surfaced publicly.
The National Assembly emphasized that it is addressing these matters within its constitutional mandate. Relevant committees, in collaboration with the Assembly’s management, have embarked on an internal review to clarify the raised issues. This process aligns with Nigeria’s Constitution, the Acts Authentication Act, and established legislative practices.
The purpose of the internal review is to ensure clarity and accuracy in the legislative record. The leadership of the National Assembly has tasked the Clerk to facilitate the publication of the Acts in the Official Gazette and to issue CTCs of the assented Acts to any requesting stakeholder or member of the public.
The statement underscored that this administrative action seeks to formally authenticate and reflect the National Assembly’s legislative decisions. Importantly, the review is not intended to suggest any flaw in the legislative authority exercised by either chamber nor does it impede the functions of other government branches.
The leadership reassured the public of its commitment to transparency, accountability, and due process, urging citizens to let the internal processes unfold without speculation or interference. This development comes in light of calls from former Senate Leader Ali Ndume, who recently suggested that the implementation of the Tax Reform Acts should be suspended until the controversy is resolved and public trust is restored.
Opposition politicians and civil society organizations, including the Nigerian Bar Association, have voiced concerns over the credibility of the tax reforms, asserting that the matter threatens to undermine constitutional governance. The controversy was exacerbated by claims from a member of the House of Representatives alleging that the published tax laws differed from the final versions passed by the National Assembly.
As the National Assembly continues its review, the situation remains fluid, with the potential for further developments affecting the implementation of the contentious tax laws.
