The Chartered Institute of Taxation of Nigeria Raises Concerns Over Alleged Discrepancies in Tax Laws
The Chartered Institute of Taxation of Nigeria (CITN) has raised serious concerns over potential discrepancies between the tax laws passed by the National Assembly and the versions that were eventually gazetted. In a position paper signed by the 17th President/Chairman in Council, Innocent Ohagwa, the CITN emphasized that such developments could pose significant risks to governance, legal certainty, and public confidence.
The allegations of alterations in the new tax reform laws have sparked calls for an investigation into possible illegal modifications to the law. The tax laws, which are scheduled to take effect on 1 January 2026, were recently signed by President Bola Tinubu. Some lawmakers, led by Sokoto lawmaker Abdussamad Dasuki, have pointed out discrepancies between the harmonized bills passed by both chambers and the versions that were gazetted. In response, Speaker of the House of Representatives Tajudeen Abbas formed a seven-member committee chaired by Mukhtar Betara, the Chairman of the House Committee on Appropriations, to investigate these allegations.
According to the CITN, the integrity of the legislative process is crucial to the rule of law, good governance, and public confidence in democratic institutions. The CITN boss added that “tax legislation, in particular, requires the highest level of accuracy, transparency, and procedural fidelity due to its far-reaching implications for government revenue, businesses, professionals, and citizens.”
The CITN has noted ongoing public discussions and media reports concerning the 2025 tax laws, including questions about the alignment between various legislative versions and the gazetted copies currently in circulation. The Institute stated that “recent public discourse has raised concerns that certain provisions of the newly enacted tax laws may differ from the versions passed by the National Assembly, allegedly through modification, insertion, or removal of clauses after legislative passage.”
As a professional body committed to ethical standards, legal certainty, and national development, the CITN considers it necessary to state its position on this matter. Emphasizing its institutional mandate, the CITN noted that “our mandate includes upholding professional and ethical standards, promoting legal certainty and best practices, supporting sound public policy and governance, and protecting the public interest through informed professional engagement. Accordingly, we have a duty to respond to matters that may undermine legislative integrity, regulatory certainty, and professional practice.”
Expressing its core concern, the CITN declared, “We express serious concern over allegations that the final gazetted versions of certain tax Acts may not accurately reflect the Bills as debated and passed by the National Assembly.” The Institute warned that “if established, such discrepancies, whether arising from procedural lapses, administrative errors, or unauthorized alterations, could undermine the supremacy of the legislature, create legal ambiguity and compliance risks, erode public and investor confidence, expose taxpayers and professionals to unintended liabilities, and weaken trust in governance institutions.”
The CITN further underscored the technical sensitivity of tax lawmaking, stating, “Our concern as the pre-eminent tax institution in Nigeria is in ensuring that due legislative process is observed and not breached, especially in respect of an important subject matter as taxation, which thrives on exactitude of tax legislation. We believe, therefore, that no efforts should be spared in getting it right from the onset to avoid overwhelming challenges in the future.”
On constitutional and procedural standards, the Institute recalled that “the Nigerian Constitution and established parliamentary practice require that laws assented to and gazetted must be identical to those duly passed by the legislature” and that “any post-passage changes must follow constitutionally recognized procedures.” It warned that “deviation from this standard, intentional or otherwise, compromises the rule of law, separation of powers, predictability and stability in the tax system,” stressing that “for tax laws, where clarity and certainty are essential, even minor alterations can have disproportionate consequences.”
Calling for immediate institutional action, the CITN stated, “In the interest of institutional credibility and public trust, we respectfully call for immediate verification of the contested Tax Acts by comparing the versions passed by the National Assembly and the enrolled and gazetted Acts, clear public clarification where discrepancies are identified, and prompt corrective action in line with constitutional and legislative procedures.”
The Institute maintained that “such steps will strengthen confidence in the legislative process and prevent prolonged uncertainty.” Looking beyond the immediate controversy, the CITN recommended safeguards to prevent recurrence, stating, “To prevent recurrence, we recommend strengthened document control and version-tracking mechanisms for Bills and Acts, clear audit trails throughout the legislative drafting and enrolment process, enhanced inter-institutional checks before presidential assent, and structured stakeholder review for major tax legislation.”
In its concluding position, the CITN affirmed, “Our position is guided by professionalism, respect for democratic institutions, and commitment to national interest.” It reiterated that “the authority of the National Assembly must be preserved, laws must faithfully reflect what was lawfully debated and passed, and transparency and accountability are essential to sustainable governance.”
The Institute also acknowledged ongoing efforts within the legislature, noting that “the Institute is also aware that these matters are being addressed through established legislative processes, with reports indicating that the House of Representatives has initiated a review in respect of issues arising from the legislative process relating to the 2025 tax laws.”
The CITN concluded by saying, “We stand ready to offer our technical expertise and professional support to all relevant authorities towards promoting clarity, certainty, transparency, confidence and effectiveness of Nigeria’s tax laws and the tax system in general.”
