Serious allegations have emerged concerning the material and substantial alteration of Nigeria's Four Tax Bills, proposed by the executive and subsequently passed into law by the National Assembly, after their legislative approval but prior to their official publication in the gazette. These discrepancies, which are at variance with the Acts as passed, suggest an alarming breach of legislative privilege and constitutional mandate.

The issue was formally brought to light on December 17, 2025, when Honourable Abdussamad Dasuki raised the matter on the floor of the House of Representatives, alleging that key provisions had been tampered with. This revelation has led to the inescapable conclusion by observers, including Professor Auwalu H. Yadudu, that an entity within the Executive arm of the Federal Republic of Nigeria is determined to usurp legislative functions, adopting a tax reform agenda by executive fiat, in total disregard of constitutional propriety and with impunity.

Professor Yadudu detailed several observable discrepancies, particularly within the Nigeria Tax Administration Act. For instance, Section 3(1b) in the gazette was found to have deleted provisions pertaining to petroleum income tax and VAT, thereby negating a reached consensus and introducing internal inconsistency. Furthermore, Section 39(3) was changed to exclusively impose the US dollar for computing tax obligations, contrary to the original Act that allowed any currency related to the transaction. A new Section 41(8) was introduced in the gazette, imposing an obligation on taxpayers to pay 20 percent of a disputed tax assessment to file an appeal, a provision that appears unconstitutional. Additionally, Section 60(1) in the gazetted version confers absolute garnishee power on the tax authority without recourse to judicial process, negating procedural fairness, whereas the passed Act required a court order. Sections 60(4-5) also presented an anomaly by imposing an obligation on some tax authorities to obtain a court order for disposing of garnisheed property while exempting others, contrary to the National Assembly's intent for all tax authorities to require a court order.

These revelations raise profound questions about who authorized such significant changes to Acts debated and adopted publicly by the National Assembly. Critics argue that the entire credibility of the tax reform has been called into question and utterly undermined by the surreptitious and unauthorized rewriting of these Acts. Public trust, already in deficit, has been further eroded, and the audacity and impunity with which executive power is allegedly exercised to subvert legislative processes are deemed deeply worrisome, flying in the face of constitutional propriety and procedural rules.

The Centre for Information Technology and Development (CITAD), echoing these concerns, has also raised an alarm over the alleged alterations. In a statement signed by its Executive Director, YZ Ya’u, CITAD expressed concern that the gazetted versions of the Tax Reform Acts differ materially from those debated and passed by the National Assembly. CITAD emphasized that any alteration of an Act outside the constitutionally prescribed legislative process constitutes an unlawful intrusion into legislative authority and a violation of the doctrine of separation of powers. The organization highlighted specific areas of concern consistent with those raised previously, including changes to provisions on tax computation, appeal procedures, and enforcement powers, which seemingly expand the authority of tax agencies while weakening judicial oversight and taxpayer protections.

While welcoming the House of Representatives' decision to establish an ad-hoc committee to investigate the matter, both Professor Yadudu and CITAD assert that more actions are required. CITAD specifically demanded three key measures: First, the immediate publication of the Votes and Proceedings, including relevant Hansard records, of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions, to enable independent verification. Second, a thorough, transparent, and independent legislative investigation to ascertain the full extent of what occurred, including who authorized the alterations, when they were made, and under what authority. Third, the immediate suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of January 1, 2026, pending the outcome of the investigation. Both Yadudu and CITAD deem proceeding with implementation under a cloud of alleged illegality as untenable and ill-advised, risking avoidable litigation, legal uncertainty, and further erosion of public confidence.

CITAD clarified that its stance is not an opposition to tax reform itself, acknowledging Nigeria's need for a fair, efficient, and modern tax system. However, the organization firmly believes that no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices.