The Centre for Information Technology and Development (CITAD) has raised concerns over allegations that Nigeria’s recently passed Tax Reform Acts were altered before being published in the official Gazette.
In a statement issued on Thursday and signed by its Executive Director, YZ Ya’u, called for transparency and a suspension of their implementation.
The civil society organisation said there were credible claims that the versions of the tax laws gazetted differed materially from those debated and passed by the National Assembly.
The concerns were brought to the fore during a plenary session of the House of Representatives on 17 December, when a lawmaker, Abdulsamad Dasuki, alleged a breach of legislative privilege, claiming that key provisions of the tax bills were modified after parliamentary approval.
CITAD said such allegations raise serious constitutional and democratic concerns, noting that legislative powers rest solely with the National Assembly under Nigeria’s Constitution.
“Any alteration of an Act after it has been passed, outside the constitutionally prescribed legislative process, amounts to an unlawful intrusion into legislative authority and a violation of the separation of powers,” the organisation said.
According to CITAD, preliminary reviews suggest that the reported discrepancies are substantive rather than editorial, with potential implications for the intent and legal consequences of the laws.
The group identified reported changes in provisions relating to tax computation, appeal procedures and enforcement powers, warning that some alterations appear to expand the authority of tax agencies while weakening judicial oversight and taxpayer protections.
“If verified, such changes undermine due process and erode public trust in the tax reform agenda,” CITAD said.
The organisation welcomed the House of Representatives’ decision to set up an ad hoc committee to investigate the allegations but stressed that the process must be transparent, independent and time-bound.
CITAD called for the immediate publication of the National Assembly’s Votes and Proceedings and relevant Hansard records on the Tax Reform Bills, alongside the officially gazetted versions of the laws, to enable public verification.
It also demanded a thorough investigation to determine who authorised the alleged alterations, when they were made, and under what authority.
In addition, the organisation urged the government to suspend the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of 1 January 2026, pending the outcome of the investigation.
“Proceeding with implementation under a cloud of alleged illegality risks avoidable litigation, legal uncertainty, and further erosion of public confidence,” the statement said.
CITAD emphasised that its position does not amount to opposition to tax reform, noting that Nigeria needs a fair, efficient and modern tax system.
However, it stressed that reforms must be rooted in constitutional processes and transparency to be sustainable.
