The Centre for Information Technology and Development (CITAD) has raised alarm over alleged alterations in the versions of Nigeria’s recently passed Tax Reform Acts published in the official Gazette, warning that the discrepancies could undermine the rule of law and democratic governance.
In a statement on Friday, signed by its Executive Director, Mr. Y.Z. Ya’u, CITAD said preliminary reviews of the gazetted Acts suggest that the alterations are substantive and not merely editorial, with the potential to significantly change the intent and legal consequences of the laws.
The organisation noted that the concerns were first raised on the floor of the House of Representatives on December 17, when Rep. Abdulsamad Dasuki accused relevant authorities of breaching legislative privilege by altering key provisions of the tax bills after they had been passed by both chambers of the National Assembly.
“Under Nigeria’s Constitution, the power to make laws resides exclusively with the National Assembly. Any alteration of an Act after it has been passed, outside the constitutionally prescribed legislative process, amounts to an unlawful intrusion into legislative authority,” the statement said.
CITAD identified specific areas of concern in the gazetted Acts, including provisions on tax computation, appeal procedures, and enforcement powers, some of which allegedly expand the authority of tax agencies while weakening judicial oversight and taxpayer protections.
The organisation stressed that if the allegations are verified, such actions could erode public trust in the tax reform agenda.
While welcoming the decision of the House of Representatives to set up an ad-hoc committee to investigate the matter, CITAD called for an open, transparent, and time-bound process.
The group also demanded the immediate publication of the Votes and Proceedings, including relevant Hansard records, alongside the officially gazetted Acts to allow Nigerians to independently verify what was debated and passed.
The organisation further urged a thorough and independent legislative inquiry to determine what happened, who authorised the alleged alterations, and under what authority.
CITAD also called for the suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of January 1, 2026, pending the outcome of the investigation.
“Proceeding with implementation under a cloud of alleged illegality risks avoidable litigation, legal uncertainty, and further erosion of public confidence,” the statement added.
CITAD emphasised that it is not opposed to tax reform, noting that Nigeria requires a fair, efficient, and modern tax system. “However, no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices,” the group said, urging the National Assembly to act decisively to safeguard the integrity of the legislative process and uphold democracy, the rule of law, and public trust.
