NASS disowns ‘gazetted’ tax laws

The National Assembly has disowned the four gazetted tax laws which have been generating ripples following the alleged discrepancies between the version passed by the lawmakers as contained in the approved votes and proceedings and those gazetted and circulated to the public.

The legislature late Saturday night released Certified True Copies (CTCs) of the approved versions of the tax laws as earlier passed by both chambers and transmitted for presidential assent.

A comparison of the CTCs to the earlier “altered” gazetted versions shows that the discrepancies have been addressed, with the National Assembly approving the versions it passed and disowning the controversial gazetted copies that had stirred public concern.

The four laws, which took effect on January 1, are the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act and the Nigeria Tax Act.

They were passed by both chambers of the National Assembly in March, with Votes and Proceedings produced in May; while President Bola Ahmed Tinubu assented to them in June. The laws were gazetted on June 26, according to soft copies of the official gazette sighted by Daily Trust.

A member of the House of Representatives, Abdussamad Dasuki had in December last year, raised a matter of privilege, alleging discrepancies between the tax laws passed by the National Assembly and the versions gazetted and made available to the public.

In a statement at the weekend, the spokesman of the House, Akin Rotimi, Abbas Tajudeen, acting in concurrence with Senate President Godswill Akpabio, directed the immediate release of the CTCs of the tax laws, including the endorsement and assent pages signed by President Bola Ahmed Tinubu, to enable public scrutiny and verification.

The statement said the release of the CTCs underscored the leadership’s commitment to transparency and legislative integrity.

“The attention of the House was drawn to the existence of inconsistent versions of the tax laws in circulation after a vigilant Honourable member identified discrepancies, raised the alarm, and formally reported the matter to the House on a point of privilege.

“Acting promptly, the speaker ordered an internal verification and the immediate public release of the certified Acts to eliminate doubt, restore clarity, and protect the sanctity of the legislative record.”

“In directing the release of the certified Acts, Speaker Abbas reassured Nigerians that the National Assembly remains an institution of records, guided by clearly defined rules, precedents, archival systems, and verification processes that safeguard the authenticity of every law enacted.

“The National Assembly is an institution built on records, procedure, and institutional memory. Every Bill, every amendment, and every Act follows a traceable constitutional and parliamentary pathway. Once a law is passed and assented to, its integrity is preserved through certification and custody by the legislature. There is no ambiguity about what constitutes the law.”

“Speaker Abbas further emphasised that the House would remain vigilant and proactive in defending the integrity of its work, clarifying that the only authentic and authoritative versions of the four tax Acts are those certified and released by the National Assembly.

“Members of the public, institutions, professionals, and stakeholders are therefore advised to disregard and discountenance any other documents or versions in circulation that are not certified by the National Assembly, as such materials do not form part of the official legislative record.

“Consequently, the Clerk to the National Assembly has concluded the process of aligning the Acts – duly passed, assented to, and certified – with the Federal Government Printing Press to ensure accuracy, conformity, and uniformity. Hard copies of the certified tax Acts have also been produced and are being circulated to all Honourable Members and Distinguished Senators, and made available to the public, to ensure institutional clarity, uniform reference, and legislative certainty.

“The House affirms that the work of the Ad-Hoc Committee, chaired by Rt. Hon. Muktar Aliyu Betara, OON, continues, in line with its mandate, to determine the circumstances surrounding the circulation of unauthorised versions of the tax Acts and to recommend measures that will prevent a recurrence and preserve the authenticity and reliability of parliamentary records”, the statement read.

‘Gazetted’ tax laws vs CTCs

Daily Trust reports that a close review of the CTCs of the laws released by the National Assembly in comparison with those earlier released as gazetted tax laws showed that the alterations have been addressed.

Under Section 3(1)(b), the the National Assembly-passed bill listed five categories of federal taxes under administration, including taxation of petroleum income and Value Added Tax (VAT). Both items were removed from the gazetted Act.

Meanwhile, in the CTCs released by the National Assembly, the items removed have been restored as they were in the original version passed.

The section in the approved version by the National Assembly reads: Section 3(1)… (b) have power to administer the following taxes —

(i) income tax

(ii) taxation of income from petroleum,

(iii) stamp duties,

(iv) value added tax, and

(v) tax incentives;

In the altered gazetted act, Section 29 introduces far-reaching changes to reporting obligations. While the National Assembly version provided for annual returns, with reporting thresholds of monthly cumulative N50 million for individuals and N250 million for companies, the altered gazetted Act replaces this with quarterly returns and significantly lowers the thresholds to monthly cumulative N25 million and N100 million respectively.

A check by Daily Trust showed that the National Assembly has released the original version as earlier passed in the CTCs.

Also, the nature of information to be supplied to the tax authorities in the altered gazetted was also narrowed from names, customer locations and transaction details of new and existing customers to names and addresses only.

In the altered gazetted version, provisions in Sections 29(3) and (4) that empowered tax authorities to demand information by notice were removed entirely.

However, the CTCs retained the original version passed which states demand of information by tax authorities must be done by notice.

The section as released by the National Assembly reads:

29—(3) Without prejudice to subsections (1) and (2) of this section, for the purpose of obtaining information relative to taxation, the relevant tax authority may give notice to any person including a person engaged in banking business in Nigeria to provide within the time stipulated in the notice, information including the name and address of any person specified in the notice.

Altered computation of currency rule restored

Section 39(3) of the National Assembly-passed version allowed returns relating to petroleum operations to be computed in the currency of transaction; while the altered gazetted Act mandates that such tax computations be made in US dollars.

However, the National Assembly retained the original provision in the current version which stipulates: 39.—(1) Notwithstanding the provisions of any other law, tax shall be assessed in the currency of transaction. (2) Tax, including royalty, assessed in a currency other than the Nigerian Naira shall be paid in that currency. (3) In the case of any return under this Act relating to petroleum operations, all computations shall be in currency of transaction.

Sections introduced on Tax Appeal Tribunal removed

A new provision, Section 41(8), introduced into the altered gazetted Acts which requires a taxpayer dissatisfied with the decision of the Tax Appeal Tribunal, and seeking to appeal to the High Court, to deposit 20 per cent of the disputed amount as security before the appeal can be heard was removed from the current version approved by the National Assembly.

Also, a Section 41(9), which was also inserted in the altered gazetted version which further formalises the appeal chain, spelling out a progression from the Tax Appeal Tribunal to the High Court, the Appeal Court and the Supreme Court was also deleted from the current version released by the National Assembly.

The National Assembly only retained Section 41(1-7) as earlier passed and removed the new sections introduced.

Section on movable assets’ sale without court order expunged

Section 61 of the altered gazetted Act which introduced new provision permitting the Service to sell movable assets without a High Court order was expunged by the National Assembly; while the original version which stipulates that a court order be obtained was retained.

The CTCs stipulate: 61(3) Assets distrained by the Service under this section may, at the cost of that person or corporate body, be kept for 14 days and at the end of that time if the amount due in respect of the tax, cost and charges incidental to the distrain are not paid, they may, subject to subsection (5), be sold only with an order of the High Court subject to subsection.

Power of arrest ascribed to Revenue Service expunged

Section 64(1) of the altered gazetted of the Nigerian Tax Administration Act inserted a new provision giving the tax authority the power to arrest suspected offenders through relevant law enforcement agencies.

The altered version reads: …the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority and shall also have the power to arrest any person suspected of committing such violations through relevant law enforcement agency.”

However, the version passed the National Assembly only empowered the tax authority to investigate or cause an investigation to be conducted to ascertain any violation of tax laws, whether or not such violation had been reported.

The original version as passed by the National Assembly has been retained in the CTCs.

The section as retained by the National Assembly states: 64.—(1) “Notwithstanding the provision of any other law, the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority.”

NASS oversight power over Revenue Service restored

In the Nigeria Revenue Service (Establishment) Act, the alterations made to some sections which removed the power of the National Assembly to oversight the Revenue Service and ensure accountability have been restored.

While Section 25 of the National Assembly passed version requires the Service to submit quarterly and annual reports to the National Assembly on its activities, performance and financial statements, these reporting obligations were omitted from the altered gazetted Act, thereby removing the power of oversight from the National Assembly.

Similarly, while Section 26 of the version earlier passed by the National Assembly expressly empowers the National Assembly to summon the Executive Chairman or board members to account for administrative, governance and financial matters, the altered gazetted version removed this aspect.

Meanwhile, checks by Daily Trust showed that these sections which were removed have been retained in the CTCs.

The altered versions read: “25. The Service shall keep proper accounts and records, and such accounts shall, not later than six months after the end of each year, be audited by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.

“26. (1) The Service shall, not later than 30 June each year, submit to the Minister, a report of its activities during the immediate preceding year and shall include in such report the audited accounts of the Service.”

However, the version as retained in the CTCs stipulates: “25— (1) The Service shall keep proper accounts and records, and such accounts shall, not later than six months after the end of each year, be audited by auditors appointed by the Board from the list and in accordance with the guidelines supplied by the Auditor-General for the Federation.

(2) The Service shall, through the relevant committee, submit to the National Assembly, quarterly and annual reports on its activities, performance, and financial statements.

(3) The reports specified in “26.—(1) The Service shall, not later than 30 June each year, submit to the Minister, a report of its activities during the immediate preceding year and shall include in such report the audited accounts of the Service.

(2) The Minister shall within 30 days of receipt of the report present a copy of the report to the — (a) Federal Executive Council; and (b) National Assembly. (3) Upon receipt of the report in subsection (2)(b) of this section, the National Assembly may summon the Executive Chairman or members of the Board in respect of matters relating to the administration, governance, and financial management of the Service.”

Similarly, Section 30 in the original version passed by the National Assembly assigns broader accountability duties to the Executive Chairman of the Revenue Service, including the submission of strategic plans, budgets and routine reports to the minister and the National Assembly, as well as mandatory responses to ministerial recommendations. These provisions were removed from altered act.

Meanwhile, these provisions have been retained in the CTCs, thus, making the Revenue Service to remain accountable to the National Assembly.

Insertions on Joint Revenue Board Act removed

Insertions made to Section 9 of the Joint Revenue Board of Nigeria (Establishment) Act were removed by the National Assembly; while the original version as earlier passed was retained. Section 9 of the National Assembly-passed version states that any officer exercising the board’s powers must be specifically authorised by the board. The altered gazetted Act however uses broader language, referring to “any officer specifically in that behalf”, without clearly stating who grants the authorisation.

While the altered version states: 9. (1) Any power conferred and any duty imposed upon the Board may be exercised or performed by the Board or by any officer specifically on its behalf.

The version as retained by the National Assembly now states: “(9.—(1) Any power conferred and any duty imposed upon the Board may be exercised or performed by the Board or by any officer authorized generally or specifically in that behalf by the Board.”

Alterations on funding provisions expunged

Alterations made to some sections to allow the Revenue Service add additional sources of funding were removed and the original version retained.

While Section 14 of the version approved by the National Assembly as contained in Votes and Proceedings lists four sources of funding, the altered gazetted Act introduces an additional source, allowing “additional contributions from members” to fund board activities.

However, the CTCs removed the additional funding sources and retained the four sources funding as earlier passed.

Alterations on funding from Consolidated Revenue Fund

Also addressed were the alterations made to some sections in the altered gazetted Act which removed the Tax Appeal Tribunal and the Office of the Tax Ombudsman from direct funding from the Consolidated Revenue Fund (CRF).

The CTCs provide that both the Tax Appeal Tribunal and the Office of the Tax Ombudsman shall be funded from the Consolidated Revenue Fund, as appropriated by the National Assembly; while the altered gazetted Act removes reference to the Consolidated Revenue Fund, stating only that funding shall be through appropriation by the National Assembly.

NRS alerts security agencies on rumoured protests

Meanwhile, the chairman of the Nigeria Revenue Service, Zacch Adedeji, has asked security agencies to be on alert over rumours of protests against tax laws.

Adedeji spoke on Sunday during an interview on Arise Television, where he cautioned Nigerians against being misled by misinformation surrounding the reforms.

He said citizens should study the tax laws carefully and understand how the provisions affect them, rather than relying on rumours or calls for mass action.

“No individual, except in an emergency, can suspend the law. The law passed by the national assembly is the law,” he said.

Ruling out the suspension of the laws, he said only amendments can be made where grievances exist.

“Implementation has started. People have started to see the result, and they say they want to go on a protest.

“I am using this time to call all the security agencies to be on alert.”

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