Alleged Alteration of Tax Law: CISLAC Calls for Transparency, Due Process
Chiemelie Ezeobi
The Civil Society Legislative Advocacy Centre (CISLAC), Nigeria’s chapter of Transparency International, has raised concerns over allegations that the Presidency assented to a tax law that is materially different from the version passed by the National Assembly.
In a statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, the organisation warned that if the allegations are proven, such an action would amount to a serious breach of constitutional order, legislative integrity, and public trust.
CISLAC said Nigeria’s law-making process is clearly defined by the Constitution, stressing that any alteration of a bill after parliamentary passage undermines democratic governance and violates the principle of separation of powers.
The organisation noted that taxation has far-reaching implications for citizens, businesses, sub-national governments, and the wider economy, adding that uncertainty or a lack of transparency in tax legislation could erode investor confidence and raise concerns about accountability and the possible abuse of executive authority.
It described the situation as particularly troubling given the rare, inclusive, and extensive public consultations that informed the law before its passage. According to CISLAC, the process brought together taxpayers, civil society groups, professional bodies, the private sector, labour unions, local governments, and technical experts to ensure that diverse interests were carefully balanced.
The group warned that any unilateral changes to provisions agreed through such a process, made outside the established legislative framework and without renewed public engagement, would breach public trust and violate the fundamental tax principle of representation, which requires citizens to have a meaningful voice in shaping the laws that govern taxation. It added that such actions weaken democratic accountability, undermine the legitimacy of the tax system, and risk eroding public confidence.
CISLAC further expressed concern that uncertainty surrounding the authenticity of the tax law, coming at a time when a new tax regime is expected to take effect, could worsen the economic hardship already facing many Nigerians. It pointed to rising living costs, inflationary pressures, declining purchasing power, and reduced access to basic services, warning that implementing a disputed tax framework under such conditions could deepen inequality, discourage compliance, and fuel public resentment.
The organisation stressed that tax reforms must be grounded in clarity, legality, fairness, and social sensitivity, cautioning that any tax system introduced without full transparency, adequate public communication, and legislative certainty undermines voluntary compliance and weakens the social contract between the state and its citizens.
As part of its recommendations, CISLAC called on the Presidency to urgently publish the exact version of the tax law assented to, alongside the authenticated copy passed by the National Assembly, to allow for public and institutional verification. It also urged the leadership of the National Assembly to promptly exercise its oversight powers to determine whether the assented law reflects the will of the legislature, including a review of the enrolled bill process.
The organisation maintained that any discrepancy discovered should be treated as unconstitutional and addressed through lawful means, such as re-transmission of the correct bill or judicial interpretation where necessary.
It also called for an independent review of the process by relevant institutions, including the Office of the Attorney-General of the Federation and, where required, the judiciary, to establish the facts and assign responsibility.
CISLAC added that the controversy underscores the urgent need to strengthen safeguards at the legislative and executive interface, recommending measures such as digital tracking of bills, public access to enrolled legislation, and more transparent assent procedures.
Emphasising that the issue is not about partisan politics, the organisation said it is about safeguarding the integrity of Nigeria’s democratic institutions. It warned that allowing any arm of government to unilaterally alter laws passed by another sets a dangerous precedent and weakens constitutional democracy.
CISLAC urged all parties involved to act with restraint, openness, and fidelity to the Constitution, noting that Nigerians deserve laws that reflect due process, the public interest, and the collective decisions of their elected representatives.
It added that it will continue to monitor developments and engage relevant stakeholders to promote accountability, transparency, and the rule of law in Nigeria’s governance processes.
