Tax Law Alteration confirmed as Reps Minority Caucus Adhoc Committee uncovers discrepancies in Nigeria Tax Administration Act 2025, citing three versions in circulation.
Saturday, January 24, 2026 | Abuja
Tax Law Alteration confirmed by Reps Minority Committee
Tax Law Alteration has been formally confirmed by the House of Representatives Minority Caucus Adhoc Committee constituted to probe alleged illegal changes to Nigeria’s newly enacted tax laws, particularly the Nigeria Tax Administration Act, 2025.
The seven-man fact-finding committee, chaired by Hon. Afam Victor Ogene, disclosed in its preliminary report that the concerns earlier raised on the floor of the House by Hon. Abdulsamad Dasuki were valid. The committee stated that multiple discrepancies were discovered when the Certified True Copies (CTCs) released by the House were compared with the earlier gazetted versions.
GMTNewsng had earlier reported the controversy surrounding the alleged Tax Law Alteration, following Dasuki’s alarm over the circulation of documents that differed from what lawmakers passed and the President assented to.
According to the committee, three different versions of the Nigeria Tax Administration Act, 2025 were found to be in circulation, a development it described as a serious procedural anomaly and an encroachment on the constitutional powers of the legislature.
“There were some alterations as alleged by Hon. Dasuki, especially in the Nigeria Tax Administration Act, 2025,” the committee stated in its interim report.
Speaker’s directive confirms procedural breach
The Minority Caucus recalled that on January 3, 2026, the House spokesperson, Rep. Akintunde Rotimi, announced that the Speaker, Rt. Hon. Abbas Tajudeen, directed the public release of the four tax reform Acts duly signed into law by the President. These include:
Nigeria Tax Act, 2025
Nigeria Tax Administration Act, 2025
Nigeria Revenue Service (Establishment) Act, 2025
Joint Revenue Board (Establishment) Act, 2025
The statement added that the Clerk of the National Assembly was instructed to align the Acts with the Federal Government Printing Press “to ensure accuracy, conformity, and uniformity.”
The committee noted that this directive itself was a clear indication that the earlier gazetted versions contained irregularities linked to Tax Law Alteration.
Key areas affected by Tax Law Alteration
Highlighting the contentious provisions, the committee listed several sections of the Nigeria Tax Administration Act, 2025 that materially differed from the version passed by the National Assembly:
Section 29(1): Reporting Thresholds
While the certified version approved ₦50 million for individuals and ₦100 million for companies, the gazetted version reduced the thresholds to ₦25 million for individuals and altered company thresholds, thereby widening the tax net without legislative approval.
Section 41(8) & (9): Mandatory 20% Deposit for Appeals
The gazetted Act introduced a requirement for taxpayers to deposit 20% of disputed tax sums before appealing to the High Court–provisions absent in the National Assembly’s version.
Section 64: Enforcement and Arrest Powers
The gazetted version expanded enforcement powers to include arrests and asset sales without court orders, a move the committee described as unlawful.
Section 3(1)(b): Definition of Federal Taxes
Petroleum Income Tax and VAT were removed from the federal tax definition in the gazetted copy, contrary to the certified legislative version.
Section 39(3): Currency of Tax Computation
The gazetted law mandated dollar-based tax computation for petroleum operations, while the authentic Act prescribed computation in the transaction currency.
Alterations also found in Revenue Service Act
The committee further identified Tax Law Alteration in the Nigeria Revenue Service (Establishment) Act, 2025, particularly in Sections 30(1)(d) and 30(3), where provisions empowering the National Assembly to exercise oversight through mandatory reporting were deleted in the gazetted version.
“This deletion shows total disregard for parliamentary oversight and the doctrine of checks and balances,” the committee said.
Call for extended investigation
Given the scale of the anomalies, the Minority Caucus Adhoc Committee concluded that the evidence before it was sufficient to justify a deeper probe.
“The illegalities observed undermine the constitutional powers of the National Assembly and Nigeria’s democracy,” the committee said, requesting an extension of time to conduct a more comprehensive investigation.
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