The Chartered Institute of Taxation of Nigeria (CITN) has raised concerns over the integrity of Nigeria’s recently enacted 2025 tax laws, following public debates and media reports that suggest discrepancies between the versions passed by the National Assembly and the copies later gazetted.
In a position statement released on the matter, the Institute has stated that the integrity of the legislative process is critical to the rule of law, public trust, and effective governance, particularly in the case of tax laws, which have far-reaching implications for government revenue, businesses, professionals, and citizens.
The concerns stem from allegations that some provisions in the final gazetted tax Acts may not accurately reflect what lawmakers debated and approved, possibly due to post-passage modifications, insertions, or deletions.
The controversy over the 2025 tax laws began after Abdulsamad Dasuki, a member of the House of Representatives, raised concerns about what he described as discrepancies between tax Bills passed by the National Assembly and the versions later gazetted and released to the public.
Dasuki argued that his legislative rights had been breached, saying the content of the gazetted laws did not reflect what lawmakers debated and approved on the floor of the House. His claims have since fuelled public debate around the integrity of the legislative process and the authenticity of the final tax Acts.
Among the alleged discrepancies highlighted are changes to reporting thresholds, with individuals now subject to a N25 million threshold, down from N50 million, and companies N100 million threshold, reduced from N250 million. The changes, if confirmed, would expand the number of individuals and businesses captured within the tax net.
Other contested provisions reportedly include a requirement for taxpayers to deposit 20 percent of disputed tax assessments before filing an appeal, a move that could significantly increase the cost of legal challenge, particularly for small and medium-sized enterprises.
There are also claims that legislative oversight provisions empowering the National Assembly to summon tax authorities and demand accountability were removed in the gazetted version, potentially weakening checks and balances within the tax administration framework.
CITN said if such discrepancies are established, they could undermine the supremacy of the legislature and create legal uncertainty for taxpayers and practitioners.
According to the Institute, even minor alterations to tax legislation can have disproportionate consequences, including compliance risks, unintended tax liabilities, and erosion of investor confidence. It warned that inconsistencies between legislative versions weaken trust in governance institutions and compromise predictability within the tax system.
“As a professional body committed to ethical standards, legal certainty, and national development, we consider it necessary to respond to matters that may undermine legislative integrity,” the Institute said, stressing that taxation thrives on precision and exactitude in lawmaking.
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CITN emphasised that Nigeria’s Constitution and parliamentary practice require that laws assented to by the President and subsequently gazetted must be identical to those passed by the National Assembly. Any changes after passage, it noted, must follow constitutionally recognised procedures.
In response to the controversy, the Institute called for immediate verification of the contested tax Acts through a comparison of the versions passed by lawmakers and the enrolled and gazetted copies. It also urged authorities to provide clear public clarification where discrepancies exist and to take prompt corrective action in line with constitutional processes.
The Institute further recommended stronger safeguards to prevent a recurrence, including improved document control and version-tracking mechanisms, clear audit trails throughout the legislative drafting process, enhanced inter-institutional checks before presidential assent, and structured stakeholder reviews for major tax legislation.
CITN acknowledged that steps are already being taken to address the issue, noting reports that the House of Representatives has initiated a review of concerns arising from the legislative process surrounding the 2025 tax laws.
The Institute said it remains ready to provide technical and professional support to relevant authorities to ensure clarity, transparency, and confidence in Nigeria’s tax laws, while preserving the authority of the legislature and the integrity of the country’s tax system.
Ayomide Odunlami
Ayomide Odunlami is a Tax Reporter at BusinessDay, covering Nigeria’s tax reforms, compliance trends, and government revenue strategies. She reports on how evolving tax policies affect businesses, investors, and the broader economy, providing clarity on complex regulatory issues through data-driven journalism.
