Amid uproar, Tinubu declares tax laws effective Jan 1

President Bola Ahmed Tinubu yesterday brushed aside calls for the suspension of the implementation of the tax laws, insisting that they take effect on January 1, 2026 as planned.

The tax laws reform had generated heated national debate, most recently over allegations that the gazetted copies differ from the versions passed by the National Assembly.

The Nigerian Bar Association (NBA), the Nigeria Labour Congress (NLC), the minority caucus of the House of Representatives, the Association of National Accountants of Nigeria (ANAN), the National Association of Nigerian Students (NANS), among others, had called for the suspension of the implementation.

The controversy was trigged by allegations by a member of the House of Representatives, Abdussamad Dasuki, that there were discrepancies between the versions of the tax bills passed by lawmakers and the copies gazetted.

The four laws: the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act and the Nigeria Tax Act were passed in March, with Votes and Proceedings produced in May, signed by President Tinubu in June and gazetted on June 26, according to copies obtained by Daily Trust.

The speaker of the House of Representatives, Abbas Tajudeen, later constituted a seven-member ad-hoc committee to investigate the allegations of alterations of the tax laws and report within one week, which elapsed last Thursday.

The committee had asked Nigerians to expect its report soon, but it is yet to make it available.

In its response to the mounting pressure for suspension of the implementation of the tax laws, the National Assembly, last Friday, ordered for the re-gazetting of the tax laws; the move which some lawyers believe is illegal.

No substantial issue warrants disruption of tax reform – President

President Tinubu, in a statement he signed yesterday, emphasised that the tax laws, including those that took effect on June 26, 2025 and the remaining Acts scheduled to commence on January 1, 2026, would continue as planned.

According to him, these reforms are a once-in-a-generation opportunity to build a fair, competitive and robust fiscal foundation for our country.

He stated that the tax laws are not designed to raise taxes, but to support a structural reset, drive harmonisation, and protect dignity while strengthening the social contract.

The president urged all stakeholders to support the implementation phase, “which is now firmly in the delivery stage.”

He said his administration was aware of the public discourse surrounding alleged changes to some provisions of the recently enacted tax laws.

“No substantial issue has been established that warrants a disruption of the reform process. Absolute trust is built over time through making the right decisions, not through premature, reactive measures,” Tinubu said.

He emphasised his administration’s unwavering commitment to due process and the integrity of enacted laws.

He also said the Presidency pledged to work with the National Assembly to ensure the swift resolution of any issue identified.

The president assures all Nigerians that the federal government would continue to act in the overriding public interest to ensure a tax system that supports prosperity and shared responsibility.

People can go to court – SANs

Some Senior Advocates of Nigeria, who spoke to Daily Trust yesterday, said those opposed to the January 1 implementation of the tax laws could go to court.

Dayo Akinlaja, SAN, also said implementation of the law would proceed as scheduled unless halted by a court or the National Assembly.

“Anybody who is not happy with the implementation come January 1 should go to court. Otherwise, the implementation will go on as scheduled,” Akinlaja said.

He explained that the National Assembly has the option of revisiting the law if it is convinced that there is a significant difference between what was passed and what was gazetted.

“That is within their prerogative. They can abrogate the gazetted version and begin the process afresh,” he said.

Akinlaja added that if neither the court intervenes nor the National Assembly revisits the law, the executive has no option but to implement it.

“The executive is bound by what is gazetted. If anyone does not want it implemented, the options are to approach the court or the National Assembly for amendments,” he said.

Similarly, an Abuja-based lawyer, Aliyu Musa Yawuri, said: “The only way is to approach the judiciary. Get stakeholders from either the National Assembly or other sectors to approach the court and ask it to expunge the alleged discrepancies from the original tax laws; and surely, with evidence, the court looks at it and declares it null and void. They are ultra vires, the power of the president. I think this the only way-out.”

For Salman Jawondo, SAN, “The issue is not about the President insisting on when the law should take effect. The commencement date is already clearly stated in the law. That provision is part of the statute as passed.”

He said the real concern is the allegation that some sections which were not approved by the National Assembly allegedly appeared in the law as gazetted.

“That is a separate matter entirely and can be addressed within the legal framework,” he noted.

Jawondo said if it is eventually proven that unlawful insertions were made, the appropriate step would be to suspend the operation of those specific provisions pending resolution.

“However, it must first be proven that such insertions actually occurred. As things stand, the claim that sections were illegally added after passage has not yet been conclusively established,” he said.

“Gazetting is merely an executive act of publication. It does not make law. The law is what was passed by the National Assembly and assented to by the President,” he stated.

He added that in the event of any discrepancy, the authentic law remains the version passed by the legislature and assented to by the president.

“If the disputed provisions exist only in the gazetted version and not in the law as passed, the solution is straightforward. Those sections should be removed from the gazette and the correct version republished,” Jawondo said.

According to him, the legal implications depend entirely on where the alleged alterations took place.

“If the insertions happened within the National Assembly after the bill was passed, then the responsibility lies with the legislature. Such an act would not only be illegal, but potentially criminal,” he said.

He said if the alterations occurred after presidential assent but before gazetting, those responsible for publication would bear the blame, adding that such an act would also be criminal but easily corrected by removing the offending sections.

Jawondo described the most serious scenario as one where the alterations occurred between passage by the National Assembly and transmission to the president for assent.

“In that case, the National Assembly would be required to revisit the law formally, identify the discrepancies and address them according to legislative procedure,” he said.

He noted that while the president has acknowledged public concerns and said no substantial issue has been established to halt the reform process, any unlawful insertion, if proven, must be removed.

“If those provisions are considered necessary, the proper route is to return to the National Assembly for a formal amendment,” he added.

PDP slams president’s insistence on Jan 1 implementation

The Peoples Democratic Party (PDP), in a statement after the president’s declaration, renewed its call for the suspension of the January 1 take-off date for the tax laws, alleged that the administration’s stance reflects “a government more interested in money than in Nigerians.”

The party’s National Publicity Secretary, Ini Ememobong, stated: “Nigerians have demanded a thorough investigation of this anomaly and sought to know who carried out the illegal insertion and how it was done. Rather than address these issues comprehensively, the Presidency has consciously minimised them and instead vehemently insisted that the commencement date must stand, despite the discrepancies.

“This disposition clearly shows where the priority of the government lies between Nigerians and money. This Tinubu Presidency has always prioritised finance over the welfare and well-being of Nigerians from its inception in 2023, as evidenced by the reckless way it announced and implemented the removal of subsidy, which immediately impacted the economy of the country and caused ordinary Nigerians to suffer irreparable economic damage.”

He asked the president to remember that he is an employee of the people and “should listen to his employers.”

He said Tinubu should also remember that he won “with less than 40% of the votes in the elections that gave him the job, and should therefore recognise that listening to Nigerians must be a primary duty of his administration, rather than serving the narrow interests of people around him.”

“Mr President is reminded that a responsible PDP administration in 2012 listened to the cries of Nigerians and civil society organisations (where he played a prominent role during the protests) against the removal of fuel subsidy, in deference to the voices of Nigerians. The interest of Nigerians must be uppermost in the mind of the President and the Federal Government.

“Consequently, we reiterate our earlier call for the suspension of the commencement date of the Tax Act, pending the conclusion of a thorough investigation. Obedience to laws in a democracy is directly linked to the belief that elected legislators have deliberated upon and approved them.

“A mere suspicion, let alone a confirmed fact, that unapproved sections have been smuggled into a law with the capacity to affect all Nigerians is sufficient reason to suspend its commencement. The President must act in favour of the people of this country; to do otherwise is a clear confirmation that money, not the people, is the priority.”

Tax laws handling undermines public legitimacy, Ezekwesili tells Tinubu

In a public memorandum addressed to President Tinubu and titled ‘Credibility Crisis in the Nigerian Tax Reform Act and the Imperative of Constitutional Accountability’, a public policy expert and former Nigerian Minister of Education, Oby Ezekwesili, yesterday said she wrote as a citizen and economic policy practitioner who strongly supports tax reforms that advance growth, equity, and fiscal sustainability provided they are grounded in constitutional process, transparency and public legitimacy.

Ezekwesili, who is also the founder of the School of Politics, Policy and Governance, said the current handling of the Nigerian Tax Reform Act has unfortunately undermined these foundations.

According to her, “The reported gazetting of a version of the Act that materially diverges from the text duly passed by the National Assembly raises grave constitutional concerns. Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority resides exclusively in the National Assembly, and the integrity of the lawmaking process is fundamental to democratic governance and the rule of law.

“Any situation in which an inauthentic legislative text is published or treated as law- whether by error, negligence, or intent-demands immediate suspension of implementation and a transparent, independent inquiry.

“Of particular concern are reports that the gazetted version contains provisions that lack clear legislative origin, expand administrative discretion while weakening taxpayer protections and raise serious federalism and legality questions.”

She said the public interest therefore requires that the executive and the legislature immediately suspend implementation of any version of the Tax Reform Act currently in circulation, rescind all actions taken on the basis of the wrong gazetted text, institute an independent, transparent inquiry to establish how the divergence occurred and estart the legislative process openly, beginning again from the public hearing stage.

She stated: “A mere “re-gazetting” without investigation does not meet democratic standards of accountability. When a significant breakdown occurs in the constitutional chain of custody of a law, responsible governance requires a system check- review, investigation, evaluation and full public disclosure.

“Nigerians deserve full clarity on whether this episode was the result of an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. “Where wrongdoing is established, appropriate administrative and criminal liability must follow.

“A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability.

“I therefore urge the Nigerian Government and National Assembly to act decisively, transparently, and in full fidelity to the Constitution.

“The proper and only thing that should commence on January 1, 2026 is an Inquiry Process that will inspire the confidence of Nigerians and reset the grounds for an expedited legislative process for a Tax Reform Act owned by the citizens because it passes the test of credibility and legitimacy. Please do right by Nigerians now,” she said.

NBA gives condition for backing implementation

When contacted last night to react to the president’s insistence on the January 1 implementation of the tax reform, NBA President Mazi Afam Osigwe, SAN, said the stand of the association “remains that if the law being re-gazetted is not different from that passed by the National Assembly earlier, then there is no more basis for the call to suspend its implementation.

“We are not calling for the suspension of the implementation of the tax law if it is the right law passed earlier; we are against the one alleged to have been altered,” he said.

By Baba Martins, John Chuks Azu (Abuja), Mumini Abdulkareem (Ilorin) & Ado Abubakar Musa (Jos)

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