PSAN, 99 Other CSOs Throw Weight Behind NASS Action on Tax Reform Laws

• House Minority Caucus calls for suspension of implementation pending National Assembly investigation

Chuks Okocha and Adedayo Akinwale in Abuja

No fewer than 100 civil society organisations (CSO), led by Parliamentary Support and Advocacy Network (PSAN) and Civil Rights Situation Room on Economic Reforms, yesterday endorsed the leadership of the House of Representatives’ handling of the ongoing review of Nigeria’s landmark tax reform laws.

Another group, The Patriots, also backed the decision of the National Assembly leadership to order the re-gazetting of the Tax Reform Acts.

However, the minority caucus of the House of Representatives, yesterday, called for the suspension of the laws’ implementation until investigations by the National Assembly were concluded.

At a press conference in Abuja, yesterday, by convener of PSAN and the other civil society groups, Ogiri John, the coalition commended Speaker of the House of Representatives and President of the Senate for their “measured, constitutionally grounded, and institutionally exemplary” response to public concerns over the recently assented tax legislation.

The four key statutes under scrutiny — Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and Nigeria Revenue Service (Establishment) Act, 2025 — represented a major overhaul of the country’s fiscal framework.

The laws, passed by the National Assembly and signed into law by President Bola Tinubu earlier in 2025, were intended to simplify tax administration, enhance revenue collection, and improve the investment climate ahead of their scheduled implementation on January 1, 2026.

However, in recent weeks, there have been heightened public debate following allegations of discrepancies between the versions approved by lawmakers and the officially gazetted copies.

The coalition maintained that such scrutiny was healthy for democracy, but it must be rooted in facts and procedure.

“Having undertaken a careful and dispassionate examination, we are convinced that the response of the National Assembly leadership has been exemplary in its adherence to constitutionalism and institutional self-regulation,” John stated on behalf of the groups, in their joint address.

They emphasised that the actions taken by Speaker of the House of Representatives, Tajudeen Abbas, and the senate leadership fully aligned with the 1999 Constitution (as amended), the Acts Authentication Act, and established parliamentary rules.

“This is not an admission of any deficiency, nor an erosion of authority. Rather, it represents the deliberate exercise of institutional responsibility,” the coalition emphasised.

The coalition praised the directive to Clerk of the National Assembly to facilitate the re-gazetting of the Acts and to provide Certified True Copies upon request.

They described the move as a vital step to “enhance transparency, restore public confidence, and affirm that citizens and institutions must have unimpeachable access to the authentic law”.

John underscored the significance of the reforms, while defending the procedural approach.

“The stakes are profound. These tax reform laws will fundamentally shape Nigeria’s fiscal architecture, economic incentives, investment climate, revenue mobilisation, and prospects for inclusive growth,” he said.

“Precision in law-making is not delay; it is duty. Certainty in law is not weakness; it is strength,” he added.

The coalition appealed to Nigerians, opinion leaders, and other stakeholders to exercise patience and allow the constitutional review process to conclude without undue pressure.

They reaffirmed their support for transformative economic reforms, stressing their unwavering commitment to the rule of law and institutional integrity.

In a related development, The Patriots backed the decision of the National Assembly leadership to order the re-gazetting of the Tax Reform Acts.

It maintained that calls for suspension of implementation or repeal and re-enactment were unnecessary and constitutionally unsound, and risked creating avoidable legal and fiscal uncertainty.

The group, in a statement issued by its National Coordinator, Muhammad Dauda, said it was important to state clearly that the votes and proceedings of May 28, 2025 in the senate and House of Representatives constituted the authoritative records of the decisions of the National Assembly on the Acts.

The Patriots stated, “We are aware that these Votes and Proceedings were published as far back as 29th May, 2025, and have been in circulation since then.

“We have taken our time to carefully go through the harmonised copies of these Acts and the Votes and Proceedings, as well as the Conference Reports.

“Interestingly, we are yet to see any material discrepancies in the records of the National Assembly. It is also alleged that there are two versions of the Acts published in the Official Gazette. We are yet to ascertain this allegation.

“However, gazetting is a ministerial and administrative function, not a legislative responsibility. It exists to give the public notice of laws already validly enacted; it does not confer authority to alter, amend, or rewrite laws passed by the National Assembly.”

The group emphasised that any variance arising from administrative publication could not override what both houses of the National Assembly duly approved.

It added that while allegations of alterations were serious and must be addressed through appropriate internal machinery, it was settled in law that the burden of proof lay on those making such allegations.

The group stated, “We have carefully studied the allegations, and our findings revealed that there are no material alterations.

“Pending any judicial determination, Acts duly passed by the National Assembly remain valid and binding. Administrative irregularities, if any, cannot invalidate legislative Acts or justify undermining parliamentary authority.

“We totally agree with the leadership of the National Assembly that re-gazetting the Tax Acts in their correct form – as reflected in the harmonized clean copies, the Votes and Proceedings and the Conference Report – is proper, lawful and appropriate remedy.

“Calls for suspension of implementation or repeal and re-enactment are unnecessary, constitutionally unsound and risk creating avoidable legal and fiscal uncertainty.”

The group also commended the National Assembly leadership’s directive to Clerk to the National Assembly to issue Certified True Copies of the Acts to members of the public upon request, saying this will promote transparency, legal certainty, and public confidence.  

“We urge all aggrieved persons and the general public to respect parliamentary records, support prompt re-gazetting of the Acts, and refrain from narratives that undermine the authority of democratic institutions,” it said.

House Minority Caucus Calls for Suspension of Tax Laws Implementation Pending National Assembly Investigation

Minority Caucus of the House of Representatives called for suspension of the implementation of the tax laws until investigations were concluded by the National Assembly.

The caucus made the call in a statement issued yesterday and jointly signed by its Leader, Hon. Kingsely Chinda; Minority Whip, Hon. Ali Isa; Deputy Minority Leader, Hon. Aliyu Madaki; and Deputy Minority Whip, Hon. George Ozodinobi.

The caucus noted with great consternation and overwhelming sense of disappointment the current storm brewing over the tax reform laws that were duly passed by the National Assembly and properly signed into law by President Bola Tinubu.

It added that the controversy would have been dismissed as needless, but the gravity of the cause of the controversy was an issue of great concern to all Nigerians, especially since it bordered on the accusations of unlawful alterations to the laws as passed by both chambers of the National Assembly and subsequently signed by the president.

The caucus recalled that the issue was raised by a member of the House during a recent plenary session, following which the House inaugurated a committee to investigate the allegations made by the member that the tax laws had been “fraudulently altered” and gazetted, with the altered copy circulated to the public.

It said, “As such, we want to assure Nigerians that the Minority Caucus of the House of Representatives will stand with the entire House to see that the circumstances surrounding this illegality are exposed and the culprits brought to book in the interest of justice for all Nigerians.

“We are aware of the legitimate procedures towards the gazetting of laws, and it starts with the Clerk to the National Assembly (CNA) transmitting the actual copies of the laws to the relevant federal agency that gazettes all government documents, which means, the National Assembly is always the custodian of the genuine documents of the laws of the federation that have been passed, and, therefore, we will always make sure that it is the truth that prevails in moments of controversy such as this.”

The caucus added, “We, therefore, call on Nigerians to disregard any purported tax laws being circulated without the signature of the CNA and the President and Commander in Chief, such did not originate from the National Assembly, and neither do they reflect the true character of what were actually passed by the Legislature and signed by the president.

“Any attempt to foist fake laws on Nigerians is an attack on the independence and constitutional role of the National Assembly in safeguarding our democracy, and the Caucus will unconditionally protect the independence of the Legislature and our democracy.”

It maintained, “Consequently, we call on the government to suspend the implementation of the tax laws until investigations are concluded and there is clarity and certainty of the law to be implemented.

“Moreover, Nigerians and the business community are entitled to copies of the laws that they are expected to obey. We count on Mr. President’s democratic credentials to be responsive and responsible and heed to this call.”