Was the new tax law forged?

By Obike Ukoh.

Since a Sokoto State lawmaker, Abdussamad Dasuki and other members of the House of Representatives, raised the issue of  “ contaminated gazetted tax law,’’ the dust is yet to settle.
The lawmakers said the amendments contained in the gazetted copies did not receive legislative approval and are therefore constitutionally defective and legally vulnerable.
The lawmakers said that the alterations could not be dismissed as “clerical or editorial corrections.”

The committee set up by the House established that “substantive provisions were inserted, deleted, or modified after passage by both chambers.’’
Of particular concern is insertion of “New coercive and fiscal powers (e.g. arrest powers, garnish without court order, compulsory USD computation, appeal security deposits) appeared without legislative approval.’’
The lawmaker stressed that “These changes cannot be classified as clerical or editorial corrections,” adding that  “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.”
Critical stakeholders that commented on the issue, unanimously called for suspension of the implementation, billed to commence this January until the issue is resolved.
Former Vice President Atiku Abubakar,  described the alleged alteration as “an act of treason against the Nigerian people.’’
He accused the executive arm of undermining legislative supremacy and stripping citizens of fundamental due process protections.
Atiku decried the provisions granting tax authorities coercive powers, including arrest powers, property seizure without court orders, and enforcement sales conducted without judicial oversight.
“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included.”
Atiku urged the Federal Government to immediately suspend the implementation of the tax law, pending  thorough investigation.

Nigerian Bar Association  (NBA) President  Afam Osigwe, SAN, echoed Atiku’s concerns, stressing that the controversies surrounding the Tax Reform Acts undermine public confidence in the legislative process and create legal and policy uncertainty that threatens economic stability.
The NBA described the situation as a “grave concern” for Nigeria’s constitutional democracy and demanded an open, transparent investigation to restore credibility to the lawmaking process.
“The integrity, transparency, and credibility of Nigeria’s legislative process are at stake,” Osigwe said. “Until these issues are fully examined and resolved, all plans for implementation of the Tax Reform Acts should be suspended. Anything short of transparent legislative action undermines public trust and weakens lawful governance.”
On his part, former Senate Leader, Ali Ndume, also aligned with those in support of suspension of implementation, until the alleged forgery issue is resolved.
He warned that implementing the laws without resolving the allegations would create legitimacy challenges and undermine public trust.
He said, “With the controversy surrounding it, the President should constitute a team to verify the veracity of the claim and act accordingly.’’
Peter Obi, former Labour Party presidential candidate,  described the situation as a “national shame” that exposes deep institutional decay and threatens constitutional governance.
“This shame is highlighted by a deeply troubling, and frankly unacceptable, issue: the documented discrepancies between what the legislature passed and what was ultimately published as law by the executive.
“This is not merely an administrative oversight; it is a serious matter that strikes at the core of constitutional governance,” Peter Obi noted.
He  said Nigeria has now moved beyond the era of inflated budgets to one where laws themselves are allegedly “forged.”
Obi particularly decried coercive powers, that  the House of Representatives never approved.
He queried,  “who made these alterations,” and called for urgent public disclosure of all versions of the legislation: “what was debated, what was passed, and what was ultimately signed into law.
The African Democratic Congress (ADC) also called for immediate suspension of implementation.
ADC, through its National Publicity Secretary, Bolaji Abdullahi, warned that altering legislation after approval by the legislature raises concerns that President Tinubu is allegedly seeking to centralise power.
The party further described any post-legislative alteration of laws as a direct assault on constitutional governance.
The ADC called for a thorough investigation and swift prosecution of any government official found culpable in the alleged forgery.
The Nigeria Labour Congress (NLC) on its part, urged Nigerians to reject any tax law that “was distorted or falsified.”
President of the NLC, Joe Ajaero, said  that distortions and alleged forgery associated with certain tax policies undermine credibility and public trust.
Ajaero said, “ We must insist on tax justice where the rich pay their fair share and all forms of regressive taxation are removed.
“Any tax system that is mired in apparent distortion and outright forgery is unacceptable and should therefore be rejected by all.
“It is better to patiently craft a law that is broadly crafted and owned than rush into one filled with serious errors and outright political manipulations,” the NLC President said.

Minister of Information and National Orientation, Idris Mohammed, who spoke to journalists on the issue, dismissed claims of executive interference in the tax law process.
He said that  any discrepancy identified was an affair of the National Assembly.
“To be honest with you, I have not seen the two versions. What I know is that the executive presented a document, it was processed by the National Assembly, passed, returned and signed.
“ If the National Assembly has identified discrepancies and has set up a committee, we should allow that process to run,”he said.
The minister stressed that as far as the Federal Government was concerned, “there is only one version of the tax document,” adding that any further clarification will come after the lawmakers conclude their review.
Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, said the National Assembly should  investigate the alleged discrepancies.
Oyedele who spoke on a television programme,  dismissed reports circulating in the media as misleading.
He stressed that claims of discrepancies could not be verified without access to the officially certified versions of the bills passed by lawmakers.
“Before you can say there is a difference between what was gazetted and what was passed, we don’t even have what was passed.
“The official harmonised bills certified by the clerk, which the National Assembly sent to the President, we don’t have a copy to compare.
“ Only the lawmakers can say authoritatively what they sent.”
Oyedele also addressed concerns surrounding a controversial provision in Section 41(8), which reportedly required a 20 per cent deposit.
He said that, he reached out to the relevant House Committee for clarification.
“I know that particular provision is not in the final gazette, but it was in the draft gazette,” he said, adding that some documents circulating publicly were prepared before the committee had concluded its work.
“What is out there in the media did not come from the committee set up by the House of Representatives. I think we should allow them do the investigation,” Oyedele said.
A group, Resource Centre for Human Rights & Civic Education (CHRICED), called for an urgent and independent investigation into the allegations that the laws were altered after passage by the National Assembly.
The group warned that such actions, if established, would amount to a serious constitutional breach and pose a threat to democratic governance.
In a statement by its Executive Director, Dr. Ibrahim Zikirullahi, CHRICED said the alleged post-passage alterations point to a coordinated effort to rewrite legislation outside the authority of parliament, a development it said undermines the role of elected representatives and the principle of separation of powers.
“This is not a clerical error, and it is not a misunderstanding. It raises serious concerns about the integrity of our democratic process,” Zikirullahi said.
According to the organisation, the altered laws reportedly contain provisions that were never debated or passed by lawmakers.
“These provisions were not approved by lawmakers, and their appearance in the final laws raises troubling questions,” Zikirullahi said.
CHRICED further noted that Section 58 of the 1999 Constitution (as amended) clearly prohibits any alteration of bills after passage by the National Assembly, stressing that those responsible for the alleged tampering, breached both constitutional provisions and public trust.
“Anyone involved in altering laws after passage has acted against the Constitution and the interest of the Nigerian people,” Zikirullahi added.
The organisation demanded a time-bound and independent probe,  immediate suspension of the affected tax laws, the prosecution of all officials found culpable, among others.
However, despite the public outcry, the Federal Government is insisting on the January commencement of the law, a development faulted by analysts
The say that, the issue must be clarified. Was there any alteration? They say if insertion is proved, is no longer a law, but a decree.
To restore public confidence in the executive and the parliament, they say the issue must be thoroughly investigated and those found guilty prosecuted.