Tax law alterations: NASS cannot ignore this

The National Assembly has released its copies of the tax laws, and analysts have confirmed that the initially gazetted Tax Laws differed from the harmonised version.

The development happened over the weekend, when the House of Representatives spokesman released a statement directing the immediate release of the certified true copies of the tax laws. The copies included the endorsement and assent pages signed by President Tinubu.

Sections that were altered included Section 3(1)(b), Section 29, Section 39, Section 41, Section 61, and Section 64 of the Nigeria Tax Administration Act. Sections 25, 26, and 30 of the Nigeria Revenue Service (Establishment) Act were altered. Similarly, the Joint Revenue Board Act was altered, specifically Sections 9 and 14. We can conclude there was wrongdoing, even if it is just one alteration, because due process was violated.

Now, this is unprecedented. Never in the short history of our democracy have we seen unelected officials altering laws after they have been assented to by the president. This is not an error, as the Chairman of the Tax Reforms, Taiwo Oyedele, has maintained that there was no alteration. But this weekend has confirmed otherwise. It is an evil act against our rule of law. Evil in this context is a total absence of moral calculation.

This confirmation of this alteration disproves the theory that Nigerians do not read. This is a misconception that should be refuted. Yes, it could be that a section of the country does not read or pay attention to details. But it is unfair to judge the whole country by such a poor standard.

And we must commend the House of Representatives member, Hon. Dasuki, and many others for standing their ground to seek accountability. They chose to speak up, and it is the right thing. They have upset the status quo despite knowing it could cost them their jobs and being placed on the poverty hit list. They are living proof that elected officials pay attention to details. Other members remained quiet for fear of opposing the government or their regional interests. At least now, there is testimony that Northerners are the ones who read, and that reading has saved the country from setting a new questionable standard in our democracy.

If we had tolerated this alteration, any existing bill, and even the Constitution itself, could have been altered, gazetted, and enforced without due process and without consequence. That would place all our laws at risk. Nigeria has over a thousand Acts on its statute book, some of which date back to the colonial era. These laws, including our constitution, are subject to revision and amendments. But such authority rests entirely on a legislative process, not on the temperament of individuals, until the attempt to alter the tax laws. Therefore, it is a relief to see that the alterations have not succeeded.

Had the culprits succeeded in breaching our legislative process, we would also have seen other laws altered. For example, the administrators of this administration would take similar steps to quietly amend the Electoral Act without debate or assent, to favour Tinubu’s re-election. The Petroleum Industry Act could equally be altered to favour cronyism without consequences. Such a prospect should alarm everyone.

So, kudos to the legislators who triggered the alarm bells and to the citizens who persisted in calling for due process. But the work must not end here. The National Assembly needs to investigate those responsible for this criminality and ensure they face the wrath of the law. The government must take responsibility for its failures to prevent the gazetting of forged laws. It is a shortcoming on their part, as it contributes to their inability to govern the country effectively. This will debunk any notion that they intend to use authoritarian policies on Nigerians.

Those who have not read the statement by the National Assembly spokesman should do so. Even by the low standards, set by this administration, this alteration takes us even lower. Those responsible for this treasonous act are absolutely unfit for any public office.

Yes, the Speaker, the Senate President, and Tinubu agreed to release the CTC copies of the passed Bill, but this was done only after persistent calls from the public. They did not do it for the sake of democracy, as they show no sign of investigating those responsible for this criminality. It is a lot more difficult for them to claim they are defending democracy when they are not the best role model.

Therefore, this act must not be swept under the carpet. The whole point of this enquiry is to gather evidence on who engaged in these alterations. Since the tax reforms are intended to ensure people pay their fair share of taxes, people demand that the proper authorities make the changes.

Nigerians will not be the first to demand such a simple task—applying the rule of law. This happened when the British Parliament imposed the Stamp Act of 1765 on its American colonies. The colonies had no elected members in Parliament, yet they were taxed and regulated by statute. Americans led a protest with the slogan “no taxation without representation,” and the rest is history. Their demands were later set out plainly in the United States Declaration of Independence of 1776.

But who am I to give the administrators of the Tinubu administration history lessons? After all, they witnessed how the late Buhari dithered over the Electoral Act for four years (2018-2022) before signing it. Clearly, these are people who have little regard for the rule of law and the institution that upholds it. There is no basis for regarding them as a group of competent executives. They routinely dismiss any criticism whatsoever as ‘playing politics’, and such rhetoric is openly shaping our political agenda. Their actions are clearly not in the interests of the economy but in the interests of saving their own political skin. And nobody is even pretending otherwise.

God help us.

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