A respected constitutional law scholar, Professor Auwalu H. Yadudu, and a senior legal practitioner, Aisha Hamman, have raised serious concerns over alleged alterations to Nigeria’s newly passed tax laws, warning that the changes could undermine democracy, weaken public trust and impose far-reaching consequences on ordinary Nigerians and businesses.
The controversy follows claims on the floor of the House of Representatives by Hon. AbduSsamad Dasuki on December 17, that provisions contained in four tax bills passed by the National Assembly (NASS) were materially different from those published in the official gazetted copies meant to be enforced as law.
In a detailed commentary, Professor Yadudu said his review of a document summarising the discrepancies led him to an “inescapable conclusion” that there may have been an unconstitutional usurpation of legislative powers by elements within the Executive arm of government.
“If subsequently verified, what I have discovered has convinced me that someone in the Executive arm of the Federal Government is determined to usurp legislative functions, devoid of constitutional power, to adopt a tax reform agenda by executive fiat,” Yadudu stated. He argued that extensive reviews and alterations were allegedly made to laws that had undergone public hearings, debates and approval by both chambers of the National Assembly.
Using the Nigeria Tax Administration Act as an example, the professor highlighted several discrepancies.
These include the modification of provisions relating to Petroleum Income Tax and Value Added Tax, which he said negated earlier legislative consensus and introduced internal inconsistencies.
He also pointed to a change imposing the U.S. dollar as the sole currency for computing certain tax obligations, contrary to the version passed by lawmakers that allowed computation in any transaction-related currency.
Another major concern raised by Yadudu is the alleged insertion of a new provision requiring taxpayers to pay 20 per cent of a disputed tax assessment before filing an appeal. He described this as potentially unconstitutional and a barrier to access to justice.
Additionally, he warned against provisions in the gazetted version that allegedly grant tax authorities absolute garnishee powers over assets without prior court orders, a move he said negates procedural fairness.
“These developments raise very serious questions,” Yadudu said, asking who authorised such sweeping changes to laws passed publicly by NASS. He warned that the credibility of the entire tax reform effort had been “utterly undermined,” public trust further eroded, and constitutional propriety threatened.
Echoing similar concerns, Aisha Hamman, writing on her official X account, said the alterations expanded government powers, removed oversight and significantly altered taxpayers’ obligations.
“In a democracy, what the National Assembly passes is what becomes law. When something different appears afterward, it raises serious legal and constitutional concerns,” the legal practitioner said.
Hamman highlighted what she described as newly introduced arrest powers, allowing tax authorities to cause the arrest of persons merely suspected of tax violations, even before judicial review.
She also warned that the removal of requirements for High Court orders before seizing and selling movable property strips citizens of critical safeguards.
Equally troubling, she said, was the alleged removal of National Assembly oversight provisions that required tax authorities to submit regular reports and appear before lawmakers.
“Oversight is a core democratic safeguard. Removing it weakens checks and balances,” she warned.
“Reporting requirements were changed from annual to quarterly, income thresholds were lowered, and the scope of who falls under federal tax administration was expanded. The effect is that more Nigerians and more businesses are pulled into the tax system, reporting becomes more frequent, and compliance burdens increase, especially for small businesses. Major policy shifts like this should be debated openly and transparently, not inserted quietly after passage, “ Hamman further stated.
Both experts cautioned that the widened tax net, increased reporting frequency, dollar-denominated oil and gas taxes and tougher conditions for challenging tax assessments could disproportionately affect small businesses and ordinary Nigerians.
Prof. Yadudu called for an open investigation by both chambers of the National Assembly and described the proposed January 1, 2026 commencement date for the tax reforms as “untenable and ill-advised” under the current cloud of alleged illegality.
He warned that proceeding regardless could expose the laws to prolonged legal battles and uncertainty.
As debate intensifies, analysts say how authorities respond may determine not just the fate of the tax reforms but also public confidence in Nigeria’s democratic and legislative processes.
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