The House of Representatives Minority Caucus Ad-hoc Committee investigating alleged distortions in Nigeria’s tax laws has confirmed that some recently passed tax reform laws were illegally altered, with the Nigeria Tax Administration Act, 2025, most affected.
The committee’s interim report, released on Friday, compared the versions of the tax laws passed by the National Assembly with those published in the official gazette, validating concerns raised by House member Abdulsamad Dasuki over altered copies circulating publicly.
The Minority Caucus had previously warned on December 28, 2025, that attempts to circulate fake laws would undermine the constitutional authority of the National Assembly and pledged to defend legislative independence.
In pursuit of this, the caucus, led by Kingsley Chinda, formed a seven-member fact-finding committee on January 2, 2026, chaired by Victor Ogene. Other members include Aliyu Garu (Bauchi), Stanley Adedeji (Oyo), Ibe Osonwa (Abia), Marie Ebikake (Bayelsa), Shehu Fagge (Kano), and Gaza Gbefwi Jonathan (Nasarawa).
The following day, the House, through spokesman Akin Rotimi, announced that Speaker Tajudeen Abbas had directed the release of four tax reform Acts signed by President Bola Tinubu for public verification: Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; National Revenue Service (Establishment) Act, 2025; and Joint Revenue Board (Establishment) Act, 2025.
The committee’s preliminary findings revealed multiple discrepancies. “There were some alterations as alleged, especially in the Nigeria Tax Administration Act, 2025. There were three different versions of the documents in circulation, particularly the Nigeria Tax Administration Act, 2025,” the report stated.
Key irregularities identified include:
- Section 29(1) lowered individual reporting thresholds from N50m to N25m, contrary to the approved law.
- New subsections 41(8) and 41(9) imposed a 20% deposit of disputed tax sums for appeals, absent in the authentic law.
- Section 64 expanded enforcement powers for tax authorities, allowing arrests and asset seizures without court orders.
- Section 3(1)(b) removed petroleum income tax and VAT from federal taxes.
- Section 39(3) mandated petroleum tax computations in US dollars, replacing the original provision to use the currency of the transaction.
The committee also raised concerns over the Nigerian Revenue Service (Establishment) Act, noting that Sections 30(1)(d) and 30(3), which provided for National Assembly oversight, were deleted, eliminating requirements for quarterly and annual reporting.
Describing the changes as “anomalies, illegalities, and impunity” undermining constitutional powers, the committee said further investigation is necessary and requested an extension to continue its work. It thanked the caucus leadership for entrusting it with the assignment.