The National Assembly of Nigeria has officially directed the re-gazetting of the 2025 Tax Reform Acts, following an internal review that confirmed significant discrepancies between the laws passed by the legislature and the versions published in the official government gazette.
The move comes after Representative Abdussamad Dasuki (Kebbe/Tambuwal Federal Constituency) raised a point of privilege, alleging that the gazetted copies available to the public do not reflect the harmonized versions debated and approved by both the Senate and the House of Representatives.
Key Findings of the Legislative Review A comparison between the National Assembly’s Certified True Copies (CTCs) and the version published in the official gazette revealed several unauthorized post-passage changes, including:
Administrative Jurisdiction: The gazetted version reportedly omits the Nigeria Revenue Service’s (NRS) responsibility for key taxes like Petroleum Income Tax and VAT—provisions that were explicitly included in the version passed by lawmakers.
Reporting Thresholds: Lawmakers originally approved annual reporting for individuals at N50 million and companies at N250 million. The gazetted version unilaterally lowered these thresholds to N25 million and N100 million while shifting to quarterly reporting.
Currency Provisions: While the National Assembly approved tax payments in the transaction currency, the gazetted version mandates US dollar computations for petroleum-related taxes, raising concerns over foreign exchange exposure.
Enforcement & Oversight: The gazetted law allegedly removes legislative oversight provisions (such as the power to summon NRS leadership) and introduces law enforcement arrest powers that were not in the approved legislative text.
Restoring Constitutional Sanctity The House Spokesman, Rep. Akin Rotimi Jr., clarified that the leadership of the National Assembly has instructed the Clerk to the National Assembly to work with relevant executive agencies to re-publish the Acts and issue CTCs to the public. This administrative step is intended to authenticate the legislative decisions of the National Assembly and preserve the sanctity of the legislative record.
“What was passed on the floor is what must be reflected in the law. Any alteration after legislative approval is a serious constitutional breach,” the National Assembly leadership noted.
Call for Transparency The National Assembly assures the public that while an institutional review is underway to identify any lapses or external interferences, it remains committed to the rule of law. Members of the public are encouraged to seek the newly released Certified True Copies to independently verify the facts of the reform.
Despite the administrative dispute, the Presidency has maintained that the broad tax reform rollout will proceed as part of a “once-in-a-generation” fiscal reset. The National Assembly, however, insists that the transition must be governed strictly by the versions of the law actually passed by the people’s representatives.
