The recent enactment of Nigeria’s new tax reform laws has ignited a controversy, with allegations of unauthorized alterations prompting calls for an official investigation from civil society and regional groups. The Socio-Economic Rights and Accountability Project (SERAP) and the Arewa Youth Assembly are leading demands for transparency and accountability.
The suite of laws, signed by President Bola Tinubu and set to take effect on January 1, 2026, is under scrutiny following claims by lawmakers, led by Abdussamad Dasuki, that discrepancies exist between the harmonized bills passed by the National Assembly and the versions officially gazetted. In response, the Speaker of the House of Representatives, Tajudeen Abbas, has constituted a seven-member investigative committee chaired by Rep. Mukhtar Betara.
Prominent political figures, including former Vice President Atiku Abubakar and Labour Party presidential candidate Peter Obi, have called for a suspension of the laws’ implementation pending clarification. The Presidency has dismissed allegations of “secret alterations” and insists the reforms will proceed as planned.
In a detailed statement issued on Sunday, SERAP called on President Tinubu to urgently direct the Attorney General of the Federation, Lateef Fagbemi, SAN, to publish certified true copies of the tax bills as received from the National Assembly, as assented to by the President, and as finally gazetted. The requested documents include the National Revenue Service Act, the Joint Revenue Board of Nigeria Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act.
The organization further urged the President to establish an independent panel of inquiry, preferably headed by a retired Justice of the Supreme or Appeal Court, to investigate the alleged material differences. “The panel should have the mandate to establish the facts of what exactly occurred and identify those suspected to be responsible,” SERAP stated, adding that findings should be made public and those responsible prosecuted.
In a Freedom of Information request dated December 20, 2025, SERAP warned that any unlawful alterations would violate the Nigerian Constitution, international human rights law, and the principles of the rule of law. It gave the Federal Government a seven-day ultimatum to comply, threatening legal action otherwise.
Echoing these concerns, the Arewa Youth Assembly rejected the newly enacted laws, with its Speaker, Mohammed Salihu-Danlami, describing the situation as “governance by ambush.” In a statement from Kaduna, Danlami warned of serious political consequences, asserting that the alleged discrepancies subvert democracy and create a constitutional crisis. “Legislation is not a private document; it is the collective will of the people,” he stated.
The controversy centers on lawmakers’ claims that substantive provisions were inserted, deleted, or modified after passage, oversight mechanisms were removed, and new coercive powers were introduced without legislative approval. The outcome of the House investigation and the government’s response to the transparency demands are now highly anticipated as the implementation date approaches.