Nigeria’s House of Representatives Minority Caucus Ad-hoc Committee investigating alleged distortions in the nation’s tax laws has confirmed that illegal alterations were made to some recently passed tax reform laws.
The minority ad-hoc committee identified the Nigeria Tax Administration Act, 2025, as the law most affected by alleged distortions.
Findings were revealed on Friday in an interim report comparing the versions of the tax laws passed by the National Assembly with those published in the official gazette. The probe follows public uproar after House member Abdulsamad Dasuki raised concerns over the circulation of an altered version of the laws that differed from what lawmakers had approved.
The Minority Caucus had earlier warned on December 28, 2025, that any attempt to foist fake laws on Nigerians would constitute an attack on the constitutional role of the National Assembly, pledging to “unconditionally protect the independence of the legislature and our democracy.”
In line with this, the caucus, led by Kingsley Chinda, formed a seven-member fact-finding committee on January 2, 2026, chaired by Victor Ogene. Members include Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano), and Gaza Gbefwi Jonathan (Nasarawa).
Next day, the House, through spokesman Akin Rotimi, said Speaker Tajudeen Abbas had directed the release of four tax reform Acts signed into law by President Bola Tinubu for public verification. These are: Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025.
The committee’s preliminary report, signed by Ogene, found that comparisons between certified true copies and the gazetted versions confirmed the allegations. “There were some alterations as alleged, especially in the Nigeria Tax Administration Act, 2025. There were three different versions of the documents in circulation, particularly the Nigeria Tax Administration Act, 2025,” the report stated.
The committee noted that directives to “align” the Acts with the Federal Government Printing Press indicated procedural anomalies in the previously gazetted versions that “illegally encroached on the core mandate of the National Assembly.”
Specific discrepancies highlighted include:
- Section 29(1): Reporting thresholds were reduced in the gazetted version from N50m to N25m for individuals and from N100m to N100m for companies, undermining legislative authority.
- Subsections 41(8) and 41(9): Introduced a mandatory 20% deposit of disputed tax sums for appeals, absent in the authentic law.
- Section 64: Expanded enforcement powers for tax authorities, allowing arrests and asset seizures without court orders.
- Section 3(1)(b): Removed petroleum income tax and VAT from federal taxes.
- Section 39(3): Mandated tax computation for petroleum operations in US dollars, replacing the original “currency of the transaction” guideline.
Concerns were also raised over the Nigerian Revenue Service (Establishment) Act, where Sections 30(1)(d) and 30(3) on National Assembly oversight were deleted. The authentic version required quarterly and annual reporting to Parliament, but the altered version removed these provisions, disregarding checks and balances.
Describing the issues as “anomalies, illegalities, and impunity” undermining constitutional powers, the committee said the findings warranted deeper investigation. It requested an extension to conduct a more comprehensive review and expressed gratitude to the caucus leadership “for finding us worthy of the assignment.”