Nigeria’s National Assembly on Friday began moves to reappraise the four recently enacted and gazetted tax legislation following mounting public concerns over discrepancies in the provisions of the tax bills passed by lawmakers and those published by the Executive arm of government in the official gazette.
The affected laws are the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
The latest legislative initiative by the legislators is not unconnected with worrisome controversies in the public space over the legislative process that led to the passage, enactment and gazetting of the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
A statement issued on Friday by the Director of Information for the Senate, Bullah Audu Bi-Allah, linked the internal review of the affected legislations to the concerns raised in the public space over the harmonisation of the bills passed by the two chambers of the National Assembly, the assent granted by the President, and the versions of the Acts subsequently published in the Official Gazette.
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The lawmaker stated: “The Leadership and management of the National Assembly are addressing these matters strictly within its constitutional and statutory mandate.
“Accordingly, the relevant Committees, in collaboration with the Management of the National Assembly, are conducting an internal review,” it stated.
The Senate maintained that the exercise was being carried out in line with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both chambers, and established parliamentary practice.
As part of the process, its leadership had directed the Clerk to the National Assembly to work with relevant agencies with a view to ensuring the proper publication of the Acts and the issuance of certified true copies to stakeholders and members of the public on request.
It clarified: “In the course of this review, and for the purpose of ensuring clarity, accuracy, and sanctity of the legislative record, the Leadership has directed the Clerk to the National Assembly to facilitate, in collaboration with the relevant agencies, the publication of the Acts in the Official Gazette and to issue certified true copies of the assented Acts on demand to any stakeholder or the general public.”
The Senate stressed that the action was administrative intended solely to authenticate and formally reflect the legislative decisions of the National Assembly, stressing that the review does not imply any defect in the exercise of legislative powers by either chamber, nor does it encroach on the responsibilities of other arms of government.
While restating the commitment of the National Assembly to constitutionalism, separation of powers and due process, the Senate urged the public to allow the internal processes of the legislature to run their course without speculation or interference.
It assured: “The leadership of both Chambers remain committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as the custodian of the legislative authority of the Federal Republic of Nigeria.”
Earlier, the House of Representatives Committee investigating the alleged discrepancies in the gazetted tax laws has promised to submit its report when the investigation is concluded.
The Chairman of the Committee, Hon. Muktar Betara, gave the assurance on Wednesday following the inaugural meeting of the panel, which was held in Abuja on Tuesday.
Meanwhile, a statement released by the House of Representatives spokesman, Hon. Akin Rotimi indicated that the National Assembly had directed the Clerk to re-gazette the tax laws and issue Certified True Copies of the versions passed by both legislative chambers, following raging controversies on the alleged alterations to the enacted laws.
The lawmaker appealed to Nigerians to allow the process to run its full course, stressing that the National Assembly remains committed to constitutionalism, due process, and the supremacy of the rule of law.
