A seven-member ad hoc committee has been formed by the House of Representatives to look into reported discrepancies between the tax reform bills approved by the National Assembly and the versions later published by the Federal Government. During Thursday’s plenary, Speaker Tajudeen Abbas announced the new committee, chaired by Muktar Betara, with members Idris Wase,
A seven-member ad hoc committee has been formed by the House of Representatives to look into reported discrepancies between the tax reform bills approved by the National Assembly and the versions later published by the Federal Government.
During Thursday’s plenary, Speaker Tajudeen Abbas announced the new committee, chaired by Muktar Betara, with members Idris Wase, James Faleke, Sada Soli, Iduma Igariwey, Fredrick Agbedi, and Babajimi Benson.
The Speaker stated that the committee will review the harmonised tax bills from both chambers of the National Assembly against the official laws to identify any inconsistencies.
This action was taken in response to a concern raised on Wednesday by Abdussamad Dasuki, the representative for Sokoto, who asserted that the publicly available tax laws differ significantly from those enacted by the legislature.
Dasuki told the House he found notable differences between gazetted laws from the Federal Ministry of Information and those approved by parliament.
Dasuki stated that the law differed from the original tax legislation, saying, “What was passed on the floor is not what is gazetted.”
He raised a point of privilege, warning that the alleged changes violated the 1999 Constitution and could undermine the legislature’s credibility. He called on House leaders to review all relevant documents, including harmonised bills.
Discrepancies in Tax Law
The House passed the tax reform bills in March 2025, while the Senate approved them in May. President Bola Tinubu signed the bills into law in June as part of his administration’s broader economic reform agenda.
Meanwhile, a group of concerned lawmakers has also raised alarm over what they described as post-passage alterations to the tax laws, arguing that provisions contained in the gazetted copies did not receive legislative approval and are therefore constitutionally defective.
At the resumed plenary on Wednesday, Dasuki again drew attention to what he described as discrepancies between the harmonised versions passed by both chambers and the final copies gazetted by the Federal Government.
A government gazette serves as the official publication through which laws and legal instruments are formally promulgated following legislative approval and presidential assent. It represents the authoritative legal text relied upon by government institutions, courts and the public.
The report compiled by the lawmakers alleged that the changes went beyond minor editorial corrections. The document, obtained by a correspondent from a lawmaker who requested anonymity, stated in part:
“Following concerns that certain tax bills passed by the National Assembly in 2025 were altered after passage, the House constituted a Select Committee on Post-Passage Alterations to investigate discrepancies between votes and proceedings of the National Assembly, Clerk-certified (as-passed) bills, and gazetted/ final versions of the Acts.
“The committee’s review, supported by forensic comparisons and independent legal opinions, establishes that substantive provisions were inserted, deleted, or modified after passage by both chambers.
“Several oversight, accountability, and reporting mechanisms approved by parliament were removed in the final Acts.
“New coercive and fiscal powers (e.g., arrest powers, garnish without court order, compulsory USD computation, appeal security deposits) appeared without legislative approval. These changes cannot be classified as clerical or editorial corrections.”
The lawmakers further argued that Sections 4 and 58 of the Constitution vest legislative authority solely in the National Assembly, stressing that any post-passage alteration by the executive arm is unconstitutional.
“The executive has no constitutional authority to alter a bill after passage. Any post-passage alteration is ultra vires, unconstitutional, and void to the extent of the alteration,” the report stated, warning that “Affected provisions are vulnerable to judicial invalidation, creating legal and fiscal uncertainty.”
On its methodology, the report noted that its findings were based on six annexures, including forensic comparisons of votes and proceedings, certified bills and final Acts, formal legal opinions on constitutionality, and clause-by-clause analyses of the Nigeria Tax Administration Act, the Nigeria Revenue Service Act and the Joint Revenue Board framework.
The lawmakers cautioned that the alleged alterations undermine legislative supremacy, weaken accountability mechanisms and expose the country to litigation risks, regulatory uncertainty and potential loss of investor confidence.
Among their recommendations were the immediate legislative review of all affected provisions and rectification or re-enactment through proper parliamentary procedures. They also urged the House to summon officials allegedly responsible for the changes in line with Sections 88 and 89 of the Constitution.
Speaking again under a matter of privilege, Dasuki said, “I’m here today because my privilege has been breached as a member of this all-important House. Mr Speaker, Honourable colleagues, we passed the tax laws (bills) on this floor. I took my time in the last three days to look at the gazetted copy.
“I also looked at the votes and proceedings of the House of Representatives and went an extra mile to look at the votes and proceedings of the Senate of what was harmonised.
“Mister Speaker, Honourable colleagues, what was passed on this floor is not what is gazetted. I’m coming under privilege because I was here. I gave my vote, and it was counted, and I’m seeing something completely different.
“On that note and on this privilege, I call on Mr Speaker to graciously look at what was harmonised and what is in the gazetted copy- what was passed in the House and the Senate.
“You will find out that what is before Nigerians, which is being sold to Nigerians at the Ministry of Information, is not what was passed.”
He added, “I plead that all the documents should be brought before the committee of the Whole so that we can make the relevant amendments,” describing the situation as unconstitutional and unacceptable.
“This is a breach of the Constitution and our laws, and this should not be taken by this Honourable House,” Dasuki said.
In response, Speaker Abbas assured lawmakers that the House leadership would investigate the allegations thoroughly and act in the national interest.
The disputed legislation forms part of a comprehensive tax reform package signed into law by President Tinubu to increase government revenue, broaden the tax base and reduce reliance on borrowing. The reforms include the Nigeria Tax Administration Act, the Nigeria Revenue Service Act and amendments to the Joint Revenue Board framework.
However, the controversy has raised fresh concerns over legislative oversight, the integrity of the law-making process and the potential legal implications for the implementation of the new tax regime, which is scheduled to take effect in January 2026
