A major credibility crisis has engulfed Nigeria's landmark tax reform process, following serious allegations that the versions of the new tax laws published for public use differ significantly from those passed by the National Assembly and signed by President Bola Tinubu. This controversy has pushed the federal government's critical fiscal overhaul to a precarious juncture, casting a shadow over its implementation scheduled to begin on January 1, 2026.
Allegations and Official Rebuttals
Lawmakers and civil society actors have raised the alarm, claiming that the tax reform acts were altered after legislative passage and presidential assent. They argue that the changes found in the gazetted copies did not receive parliamentary approval, rendering them constitutionally defective. The heart of the allegation is a breach in the sanctity of the lawmaking process, where unseen hands may have reworked legislation passed by elected representatives.
In a swift response, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has dismissed these claims. He labelled the controversy as misinformation designed to create fear and stall the reforms. Oyedele pointed out that the certified harmonised versions sent by the National Assembly to the President have not been made public, making it impossible to authoritatively establish any alterations. He has urged the public to exercise patience and await the outcome of an investigation launched by the House of Representatives.
Why This Reform is Non-Negotiable for Nigeria
The uproar comes at a time when Nigeria desperately needs the fiscal overhaul. The country's existing tax framework is widely considered broken and inadequate. With tax revenue estimated at a mere 10 per cent of output—far below the African average of 17 per cent—the system is plagued by narrow bases, multiple taxation, and weak compliance. This has forced an over-reliance on indirect taxes, which disproportionately burden the poor.
The proposed reforms aim to create a progressive tax system that is simpler, more efficient, and fairer. For a nation grappling with volatile oil revenues and a debt servicing burden consuming a huge chunk of earnings, this reform is central to restoring fiscal viability and reducing chronic dependence on borrowing. Suspending it would deepen economic uncertainty and weaken investor confidence.
The Imperative of Legislative Integrity
While the economic necessity of the tax reforms is clear, the allegations strike at the core of democratic governance. In any constitutional democracy, the legitimacy of a law derives from strict adherence to due process. Any unauthorized alteration—be it an omission, insertion, or rewording—after legislative passage is a grave institutional breach. It undermines the separation of powers and erodes public trust.
Therefore, authorities owe Nigerians a thorough, transparent, and time-bound investigation. This probe must trace the entire lawmaking chain: from harmonisation in committee, to presidential assent, and final gazetting. Every official involved must account for their role. If deliberate, unauthorized amendments are found, those responsible must face appropriate administrative, civil, or criminal sanctions. Allowing impunity would set a dangerous precedent for all future legislation.
The path forward is clear: correct any proven discrepancies immediately through the right legal procedure, without causing a policy retreat. The take-off date may be adjusted reasonably, but not indefinitely. This experience is a sobering reminder that successful reform requires not just sound documents, but unwavering institutional discipline. Nigeria's fiscal future depends on credible laws and trusted processes. The new tax regime must proceed because the country needs it, but it cannot stand on a foundation of alleged illegality.
