Transparency and Integrity in Nigeria’s Tax Reform Legislation
The House of Representatives has taken a significant step to ensure public confidence in the legislative process by releasing certified true copies of four tax reform Acts that were passed by the National Assembly and signed by President Bola Ahmed Tinubu. This move comes amid growing concerns over allegations that the laws had been altered, which led to confusion and misinformation.
Speaker Abbas has reassured Nigerians that the National Assembly is an institution committed to maintaining records, guided by clear rules, precedents, and verification processes that safeguard the authenticity of every law enacted. The release of these documents aims to eliminate doubts, restore clarity, and protect the sanctity of the legislative record.
The Role of the House of Representatives
The Spokesman of the House, Akintunde Rotimi, highlighted that the original copy of the law, which was passed and signed by the President, has now been made public. Hard copies have also been printed and circulated to members of the House. This action underscores the commitment of the Speaker, Hon. Abbas Tajudeen, to transparency, legislative integrity, and public confidence in the law-making process.
Following public concerns and allegations regarding purported alterations and the circulation of unauthorized versions of the laws, Speaker Abbas, in collaboration with the Senate President, H.E. Senator Godswill Akpabio, directed the immediate release of the Certified True Copies (CTCs) of the Acts, including the endorsement and assent pages signed by the President. This intervention reflects a long-standing commitment to transparency and the rule of law.
Addressing Discrepancies and Ensuring Clarity
The attention of the House was drawn to the existence of inconsistent versions of the tax laws 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.
Throughout the tax reform process, Speaker Abbas provided firm and steady leadership to ensure that the reforms were evidence-based, inclusive, and aligned with Nigeria’s fiscal realities and development priorities. He consistently emphasized that tax reform must be anchored on clarity, fairness, and strict adherence to constitutional and parliamentary procedure.
The Four Tax Reform Acts
The four Acts released are:
- The Nigeria Tax Act, 2025
- The Nigeria Tax Administration Act, 2025
- The National Revenue Service (Establishment) Act, 2025
- The Joint Revenue Board (Establishment) Act, 2025
These landmark legislations constitute the backbone of Nigeria’s contemporary tax reform architecture. Designed to modernize revenue administration, improve compliance, reduce inefficiencies, eliminate duplications, and strengthen fiscal coordination across the federation, they represent a significant step forward in the country’s fiscal policy.
Institutional Commitment to Accuracy
Rotimi stated that 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 emphasized that the House would remain vigilant and proactive in defending the integrity of its work. He clarified 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 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.
Ensuring Uniformity and Accessibility
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.
Ongoing Investigations and Future Steps
The House affirms that the work of the Ad-Hoc Committee, chaired by Hon. Muktar Aliyu Betara, continues in line with its mandate to determine the circumstances surrounding the circulation of unauthorized versions of the tax Acts and to recommend measures that will prevent a recurrence and preserve the authenticity and reliability of parliamentary records.
Under the leadership of Hon. Abbas Tajudeen, Ph.D., GCON, the House reaffirms its unwavering commitment to constitutionalism, the rule of law, transparency, and accountable governance. The House will continue to strengthen internal controls, uphold institutional discipline, and protect the integrity of Nigeria’s legislative process in the collective interest of the Nigerian people.
