Fresh controversy has erupted over Nigeria’s newly enacted tax reform laws, following allegations that the versions signed into law differ from those passed by the National Assembly. Civil society organisations and several northern groups are now demanding an independent investigation to determine whether the laws were altered without legislative approval.

The tax reforms, which are scheduled to take effect on January 1, 2026, were recently assented to by President Bola Tinubu. However, lawmakers led by Abdussamad Dasuki, a member of the House of Representatives from Sokoto State, have raised concerns about discrepancies between the harmonised bills approved by both chambers of the National Assembly and the versions later gazetted by the Federal Government.

In response to the claims, Speaker of the House of Representatives Tajudeen Abbas set up a seven-member investigative committee. The panel is chaired by the Chairman of the House Committee on Appropriations, Mukhtar Betara, and is expected to examine the alleged differences and report its findings.

The controversy has also drawn reactions from prominent political figures. Former Vice President Atiku Abubakar and Labour Party presidential candidate Peter Obi have both called for the suspension of the implementation of the tax laws until the matter is fully clarified.

Meanwhile, the Presidency has rejected claims of secret alterations, insisting that the tax reforms were lawfully enacted and will proceed as scheduled.

Despite this assurance, the Socio-Economic Rights and Accountability Project, also known as SERAP, has intensified calls for transparency. In a statement issued on Sunday, the organisation urged President Tinubu to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to release certified true copies of the tax bills received from the National Assembly, the versions signed into law, and the copies eventually gazetted.

SERAP specifically requested public access to the National Revenue Service Establishment Act, the Joint Revenue Board of Nigeria Establishment Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. According to the group, publishing these documents would allow Nigerians to compare all versions and verify their authenticity.

The organisation also called on the President to clarify whether the bills forwarded by the National Assembly were identical to those assented to and gazetted. Beyond disclosure, SERAP urged the constitution of an independent panel of inquiry to investigate allegations of material alterations.

In a Freedom of Information request dated December 20, 2025, and signed by SERAP’s Deputy Director, Kolawole Oluwadare, the group proposed that the panel be headed by a retired Justice of the Supreme Court or the Court of Appeal. It said the panel should establish the facts, identify those responsible for any alterations, and make its findings public. SERAP added that anyone found culpable should be prosecuted in line with the law.

The organisation warned that any unlawful modification of legislation would violate the 1999 Constitution as amended, as well as international human rights standards and the principles of separation of powers. It stressed that the law-making process, from passage to assent and gazetting, must strictly comply with constitutional requirements.

SERAP gave the Federal Government a seven-day ultimatum to respond, warning that it would pursue legal action if its requests were ignored. The group said it had information suggesting that the National Assembly itself had flagged concerns over alleged insertions, deletions and modifications made after legislative passage. Lawmakers reportedly claimed that some oversight mechanisms were removed and new coercive and fiscal powers introduced without approval.

Northern groups raise objections

Opposition to the tax reforms has also emerged from northern groups. The Arewa Youth Assembly rejected the new laws, citing what it described as clear discrepancies between the versions passed by lawmakers and those gazetted.

In a statement issued in Kaduna, the Speaker of the Assembly, Mohammed Salihu Danlami, described the situation as governance carried out without transparency. He warned that failure to address the issue could have serious political consequences and described the allegations as a potential constitutional crisis.

According to Danlami, any law presented to the public must reflect what was debated and approved by elected representatives, adding that legislation represents the collective will of the people, not a private document.

Meanwhile, the League of Northern Democrats has gone further, urging the National Assembly to consider impeachment proceedings against President Tinubu if the allegations are proven. In a letter dated December 17, 2025, addressed to Senate President Godswill Akpabio and Speaker Abbas, the group said any confirmed alteration would amount to a constitutional violation.

The letter, signed by the group’s publicity secretary, Ladan Salihu, argued that the President has no authority to amend or rewrite a bill passed by parliament. It warned that such action would constitute gross misconduct under Section 143 of the Constitution and could undermine Nigeria’s constitutional democracy if left unaddressed.

Supporters defend the reforms

In contrast, some officials and political figures have defended the tax reforms and urged Nigerians to support them. The Chairman of the Ondo State Internal Revenue Service, Adebayo Rojugbokan, described the reforms as a necessary modernisation of Nigeria’s tax system.

Speaking at an end-of-year event organised by the Akure Bankers’ Committee, Rojugbokan said the reforms would reduce the number of taxes while improving transparency and accountability. According to him, there was no justification for public fear, as the changes were aimed at making taxation more efficient and fair.

He added that the Ondo State Internal Revenue Service had intensified public enlightenment efforts to boost internally generated revenue and encourage compliance.

Similarly, a chieftain of the National Democratic Coalition, Ayo Opadokun, praised President Tinubu for what he called a bold and historic tax overhaul. He said the reforms, set to begin in January 2026, marked a deliberate move toward fiscal federalism and greater sub-national autonomy.

Opadokun argued that the new tax regime could correct long-standing distortions in revenue allocation and reduce overdependence on the central government. While acknowledging the social impact of the reforms, he urged the administration to ensure that the benefits translate into improved living standards for ordinary Nigerians.

Assessing the state of the nation in December 2025, Opadokun said the Tinubu administration had shown political courage by pursuing far-reaching economic reforms aimed at addressing structural weaknesses. However, he cautioned that positive economic indicators would remain meaningless unless they produced tangible improvements in households across the country.

He expressed optimism that the administration would use the remainder of its first term to ensure that the gains from the tax reforms and other economic policies are felt at the grassroots level.

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