THE CENTRE for Information Technology and Development (CITAD) has called for the suspension of the recently passed Tax Reform Acts following what it called “credible allegations” that the passed legislation published in the official Gazette remarkably differ from the versions debated, approved, and passed by the National Assembly.
The concerns, CITAD stated, were formally raised on 17 December 2025 during plenary at the House of Representatives, when Honourable Abdulsamad Dasuki alleged a breach of legislative privilege, stating that key provisions of the tax bills passed by both chambers were altered before publication.
CITAD, in a press release signed by its Executive Director, Engr. YZ Ya’u, noted that these allegations raise serious constitutional, legal, and democratic questions that must not be ignored.
“Under Nigeria’s Constitution, the power to make laws resides exclusively with the National Assembly. Any alteration of an Act after it has been passed outside the constitutionally prescribed legislative process amounts to an unlawful intrusion into legislative authority and a violation of the doctrine of separation of powers.
“Preliminary reviews of the gazetted tax laws indicate that the alleged discrepancies are not merely editorial, but substantive, with the potential to significantly alter the intent, safeguards, and legal consequences of the laws as passed,” Engr. Ya’u said.
According to Ya’u, reported areas of concern include changes to provisions on tax computation, appeal procedures, and enforcement powers, some of which appear to expand the authority of tax agencies while weakening judicial oversight and taxpayer protections, noting that if verified, such alterations undermine due process and erode public trust in the tax reform agenda.
CITAD acknowledges the recent decision of the House of Representatives to constitute an ad-hoc committee to investigate the allegations. While this step is welcome, the seriousness of the matter requires an open, transparent, and time-bound process capable of restoring confidence in the legislative system.
CITAD, in the interest of transparency, accountability, and constitutional order, demanded the immediate publication of the votes and proceedings, including relevant Hansard records, of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions of the Acts. This, it said, will enable Nigerians to independently verify what was debated and passed against what was published as law.
It also demanded for a thorough, transparent, and independent legislative investigation to establish what occurred, including who authorised the alleged alterations, when they were made, and under what authority.
CITAD equally demanded for the immediate suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of 1st January 2026, pending the outcome of the investigation. Proceeding with implementation under a cloud of alleged illegality risks avoidable litigation, legal uncertainty, and further erosion of public confidence.
CITAD emphasises that this call is not an opposition to tax reform but because “Nigeria needs a fair, efficient, and modern tax system.”
It added that “no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices. Safeguarding the integrity of the legislative process is fundamental to democracy, the rule of law, and public trust.”
CITAD therefore urges the National Assembly to act decisively to defend its constitutional mandate and ensure full accountability in this matter.
