House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws announced on Friday that illegal changes were made to tax reform legislation passed by the National Assembly and assented to by President Bola Tinubu, sparking fears of constitutional violations and executive overreach.
House Committee
The interim report, probing claims raised by Rep. Abdulsamad Dasuki (PDP-Sokoto) during December plenary, compared Certified True Copies (CTCs) released by Speaker Abbas Tajudeen on Jan. 3 with gazetted versions.
Chaired by Rep. Afam Ogene (LP-Anambra), the seven-member panel — including Reps. Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano), and Gaza Jonathan (Nasarawa) — flagged multiple discrepancies across four Acts signed in June 2025.
In the Nigeria Tax Administration Act, 2025, reporting thresholds dropped from N50 million (individuals) and N100/N250 million (companies) to N25 million and N100 million, respectively, widening the tax net without legislative approval.
New subsections 41(8) and 41(9) mandate 20 per cent deposit of disputed taxes before Tax Appeal Tribunal appeals to High Court, absent in the passed version; Section 64 expanded enforcement to arrests and asset sales sans court orders.
Section 3(1)(b) redefined federal taxes, excluding petroleum income tax and VAT from federal purview.
The National Revenue Service (Establishment) Act, 2025 deleted National Assembly powers to summon officials and demand quarterly/annual reports, eroding checks and balances.
Panel noted mandates for petroleum operations tax in US dollars, not transaction currency as approved.
