Alleged alterations to tax acts ‘baseless,’ patriots back NASS on re-gazetting

By : Adamu Abuh

Date: 28 December 2025 8:43pm WAT

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National Assembly

National Assembly

A coalition of civil society organisations under the banner of The Patriots has dismissed claims that the Tax Acts 2025 were altered after passage by the National Assembly, describing the allegations as unfounded and misleading.

In a statement issued on Sunday in Abuja by Muhammad E. Dauda, the group said its independent review of legislative records showed no material discrepancies between the laws passed by the National Assembly and the harmonised versions of the Acts.

The Patriots noted that the Votes and Proceedings of 28 May 2025 of both the Senate and the House of Representatives remain the authoritative records of parliamentary decisions on the Tax Acts, stressing that these documents were published on 29 May 2025 and have been in the public domain since then. According to the group, a careful examination of the harmonised clean copies of the Acts, the Votes and Proceedings, and the Conference Committee Reports revealed that allegations of post-passage alterations “do not hold water.”

Reacting to claims that multiple versions of the Acts appeared in the Official Gazette, The Patriots clarified that gazetting is an administrative and ministerial function, not a legislative one. They explained that gazetting merely gives public notice to laws already validly enacted and cannot amend, alter, or rewrite legislation approved by the National Assembly.

The coalition cited several court decisions to support its position, including AGF v. Guardian Newspapers Ltd (1989) and AG Lagos State v. AG Federation (1986), which affirm that administrative publications cannot change the substance of laws duly passed by the legislature.

It also referenced AG Ondo State v. AG Federation (2002), which upholds parliamentary intent as reflected in official legislative records over clerical or administrative errors.

While acknowledging that allegations of legislative alteration are serious, The Patriots maintained that the burden of proof rests on those making such claims, adding that no evidence has been presented to justify doubts over the validity of the Tax Acts.

The group commended the leadership of the National Assembly for its decision to re-gazette the Tax Acts in their correct form, describing the move as lawful, appropriate, and sufficient to address public concerns. It warned that calls for suspension of implementation, repeal, or fresh re-enactment of the laws were constitutionally unsound and could create unnecessary legal and fiscal uncertainty for the country.

The Patriots also praised the directive to the Clerk of the National Assembly to issue Certified True Copies (CTCs) of the Acts to members of the public on request, noting that the step would enhance transparency, legal clarity, and public confidence in the legislative process.

The coalition urged Nigerians to respect parliamentary records, support the re-gazetting exercise, and avoid narratives that undermine democratic institutions.

“These submissions are made in the best interest of the country, its citizens, and the promotion of good governance,” the statement added.

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