Allegations of unauthorised alterations to Nigeria’s newly enacted tax reform laws have sparked widespread controversy, prompting calls for investigations from civil society organisations and northern political groups ahead of the legislation’s implementation on 1st January 2026.
The Socio-Economic Rights and Accountability Project has demanded that President Bola Tinubu urgently direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to publish certified true copies of the tax bills received from the National Assembly alongside the versions ultimately gazetted. The controversy centres on alleged discrepancies between the harmonised bills passed by both legislative chambers and the gazetted versions that will become law.
The dispute came to public attention when Sokoto lawmaker Abdussamad Dasuki, alongside other parliamentarians, raised concerns about material differences between the legislation they approved and the official gazetted copies. In response, Speaker of the House of Representatives Tajudeen Abbas constituted a seven-member investigative committee chaired by Mukhtar Betara, Chairman of the House Committee on Appropriations.
The disputed legislation comprises four separate acts: the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. According to lawmakers, substantive provisions were allegedly inserted, deleted or modified after parliamentary passage, whilst several oversight and accountability mechanisms were reportedly removed. New coercive and fiscal powers were also purportedly introduced without legislative approval.
In a Freedom of Information request dated 20th December 2025 and signed by SERAP’s Deputy Director Kolawole Oluwadare, the organisation called for the establishment of an independent panel of inquiry to investigate the allegations. According to SERAP, the panel should be headed by a retired Justice of the Supreme Court or Court of Appeal, with findings made public and those responsible prosecuted as appropriate.
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“The panel should have the mandate to establish the facts of what exactly occurred and identify those suspected to be responsible for the alleged alterations,” SERAP stated, adding that publishing certified true copies would allow Nigerians to scrutinise and compare the documents with gazetted versions.
The organisation warned that any unlawful alterations would constitute violations of the 1999 Constitution (as amended), international human rights law, and principles of the rule of law and separation of powers. SERAP emphasised that the law-making process, including passage of bills, presidential assent and gazetting, must comply with constitutional requirements, with laws remaining accessible, authentic, clear and predictable.
SERAP has given the Federal Government seven days to respond, threatening legal action should its requests be ignored. The organisation argued that clarifying discrepancies would promote transparency and accountability whilst safeguarding Nigerians’ human rights.
The controversy has attracted intervention from prominent political figures. Former Vice President Atiku Abubakar and Labour Party presidential candidate Peter Obi have both called for suspension of the reforms’ implementation pending clarification of the alleged alterations. However, the Presidency has dismissed claims of secret alterations, insisting that the reforms would proceed as scheduled.
The Arewa Youth Assembly has rejected the newly enacted tax laws, with the organisation’s Speaker, Mohammed Salihu-Danlami, describing the situation as “governance by ambush” in a statement issued in Kaduna. “If the law presented to the public is not the same law debated and passed by elected representatives, then democracy itself is being subverted. Legislation is not a private document; it is the collective will of the people,” Salihu-Danlami declared.
The League of Northern Democrats has escalated matters further by calling on the National Assembly to commence impeachment proceedings against President Tinubu if the allegations are proven. In a letter dated 17th December 2025 addressed to Senate President Godswill Akpabio and Speaker Abbas, the group argued that any confirmed alterations would amount to gross misconduct under Section 143 of the Constitution.
The letter, signed by the group’s publicity secretary Ladan Salihu and titled “Re-alleged Alteration of a Duly Passed Tax Law and Your Constitutional Duty to Act,” stated that the President has no constitutional authority to amend or rewrite bills passed by the National Assembly. “Such conduct not only amounts to gross misconduct within the meaning of section 143 of the Constitution, being a serious violation of both the Constitution and the presidential oath of office, but also constitutes a serious act of dishonesty on the part of the President,” the letter read.
Despite the controversy, some voices have emerged in support of the tax reforms. The Chairman of Ondo State Internal Revenue Service, Adebayo Rojugbokan, urged Nigerians to support the reforms during an end-of-year event organised by the Akure Bankers’ Committee. Rojugbokan described the reforms as a modernisation of Nigeria’s tax system that would reduce the number of taxes whilst enhancing transparency and accountability.
“Tax reform is just a way of modernising our taxation. It is a right of the people, and it can mean that individuals will reduce the number of taxes in Nigeria in 2026,” Rojugbokan said, adding that there was no need for fear as the reforms simply represented a modernisation rather than a fundamental departure from existing tax principles.
Ayo Opadokun, a chieftain of the National Democratic Coalition, praised President Tinubu for what he characterised as bold and historic tax reform steering Nigeria towards fiscal federalism. “For the first time in our recent history, Nigeria is being deliberately led towards the path of fiscal federalism. The new tax regime commencing on January 1, 2026, is a bold and necessary move that deserves commendation,” Opadokun stated.
However, Opadokun cautioned that positive macroeconomic indicators would remain meaningless unless they translated into tangible improvements in ordinary Nigerians’ lives. “Positive indicators will remain elitist pastimes if they do not reflect on the tables and in the households of Nigerians,” he warned, expressing hope that the remaining period of Tinubu’s first term would see reform benefits felt at grassroots level.
The controversy has raised fundamental questions about the integrity of Nigeria’s legislative process and the constitutional boundaries between executive and legislative powers. As the 1st January 2026 implementation date approaches, pressure continues to mount on the Tinubu administration to address the allegations transparently.
