House Minority Caucus Confirms Illegal Alterations in Nigeria’s Tax Laws

By Oluwakemi Kindness

The House of Representatives Minority Caucus has confirmed that discrepancies exist between the tax laws passed by the National Assembly and the versions later gazetted by the Federal Government.

The confirmation comes after Abdulsamad Dasuki raised alarms over the circulation of unauthorized versions of the laws.

In response, the Minority Caucus, led by Kingsley Chinda, set up a 7-member Fact-Finding Committee on January 2, 2026, chaired by Afam Victor-Ogene, to investigate the issue.

According to the committee’s preliminary findings, multiple versions of the Nigeria Tax Administration Act, 2025, were in circulation, and some provisions in the gazetted version were not included in the National Assembly-certified copies.

Key discrepancies include:

• Section 29(1) – Reporting Thresholds: Gazetted version lowered thresholds for individuals from ₦50 million to ₦25 million and altered company thresholds, expanding the tax net illegally.

• Section 41 – Mandatory 20% Deposit for Appeals: New subsections requiring a 20% deposit for Tax Appeal Tribunal cases were absent in the NASS-passed version.

• Section 64 – Enforcement and Arrest Powers: The gazetted Act expanded powers to arrest and seize assets without court orders, not approved by Parliament.

• Section 3(1)(b) – Federal Taxes Definition: Petroleum income tax and VAT were removed from federal administration, contrary to the certified law.

• Section 39(3) – Tax Computation Currency: Petroleum taxes were to be computed in US Dollars, differing from the currency of transaction prescribed by the legislature.

The committee also identified alterations in the Nigerian Revenue Service (Establishment) Act, including deletion of National Assembly oversight provisions requiring quarterly and annual reporting, undermining Parliament’s constitutional mandate.

The House has since released the Certified True Copies of all four tax reform Acts, including:

• Nigeria Tax Act, 2025
• Nigeria Tax Administration Act, 2025
• National Revenue Service (Establishment) Act, 2025
• Joint Revenue Board (Establishment) Act, 2025

The Clerk of the National Assembly has been directed to align the Acts with the Federal Government Printing Press to ensure accuracy and conformity.

The Minority Caucus committee said the findings are grave and warrant further investigation to ensure accountability and protect the independence of the legislature.

The committee has requested an extension to continue its probe.

“The evidence is sufficient to warrant a deeper investigation to safeguard the constitutional powers of the National Assembly,” said Hon. Afam Victor Ogene, committee chairman.