Allegations of secret alterations to Nigeria's tax reform laws, after their approval by the National Assembly and prior to gazetting, have ignited widespread condemnation from civil society organizations and lawmakers. The controversy, initially brought to light by Hon. Abdulsammad Dasuki (PDP, Sokoto) in the House of Representatives, raises profound concerns about democratic integrity, constitutional adherence, and the rule of law in Nigeria.

The Resource Centre for Human Rights and Civic Education (CHRICED) has vehemently denounced the alleged tampering, describing it as a "direct assault on Nigeria’s democracy" and a deliberate attempt to rewrite the will of the Nigerian people. CHRICED asserts that these alterations, if proven, constitute "legislative forgery and a criminal hijacking of the lawmaking process." The organization highlights Section 58 of the 1999 Constitution, which unequivocally states that a passed bill cannot be changed by any authority other than the National Assembly, emphasizing that any post-passage alteration is a violation of the Constitution and a breach of public trust. Specific alleged changes include rules granting tax authorities power to seize funds without court orders, requiring taxpayers to pay 20 per cent of disputed taxes before appeal, and mandating tax calculations exclusively in U.S. dollars. Unauthorized changes to provisions relating to petroleum income tax and value added tax (VAT) were also cited.

The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Tinubu to urgently establish an independent panel of inquiry to investigate these material differences between the tax bills passed by the National Assembly and the laws ultimately gazetted. SERAP proposes that this panel should be headed by a retired Justice of the Supreme Court or Court of Appeal, with its findings made public, and those responsible prosecuted. Furthermore, SERAP urged the President to direct Mr. Lateef Fagbemi, SAN, the Attorney General of the Federation, to publish certified true copies of both the tax bills received from the National Assembly and the versions signed into law and gazetted. This, SERAP argues, would allow Nigerians to scrutinize the laws and compare them, asserting that the alleged unlawful alterations would offend the Nigerian Constitution, international human rights law, and the fundamental principles of the rule of law and separation of powers. SERAP outlined specific documents of concern, including the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act, giving the government a seven-day deadline for action.

The African Democratic Congress (ADC), joined by Hon. Muhammad Bello Fagge (Fagge Federal Constituency, Kano) and Hon. Yusuf Shitu Galambi (Gwaram Federal Constituency, Jigawa), has called for the immediate suspension of the tax laws, which are scheduled to take effect on January 1, 2026. ADC's forensic review reportedly confirmed "substantial forgery of key provisions," noting the deletion of crucial accountability mechanisms and the insertion of coercive powers for the Executive, such as the authority to arrest and seize property without recourse to the courts. The party condemned this as indicative of a "criminal mindset" and "totalitarian instincts" aimed at concentrating governmental powers and violating the constitution. Hon. Fagge detailed specific discrepancies in the Nigeria Revenue Service Act (Sections 25, 26, 30) and the Joint Revenue Board Act (Sections 9, 14, 30, 40, 44), warning of an unauthorized transfer of legislative and judicial powers to the Nigeria Revenue Service. Hon. Galambi emphasized that public opposition to taxation often stems from mistrust in government spending, and stressed that enforcement should only occur with a court order, as originally approved by lawmakers.

In response to Hon. Dasuki's privilege motion, the Speaker of the House, Tajudeen Abbas, constituted a seven-member ad hoc committee to investigate the alleged discrepancies. However, CHRICED criticized the silence from the Presidency and the Senate as "unacceptable" and "dangerous." All concerned organizations and lawmakers are demanding a full, independent, and time-bound investigation with publicly released findings, the immediate suspension of the affected tax laws pending resolution, and the arrest and prosecution of any culpable officials, regardless of their position. They collectively urge civil society groups, labor unions, professional bodies, the media, student movements, and all Nigerians to remain vigilant and hold those in power accountable, affirming that upholding the integrity of Nigeria's laws is paramount for the nation's democratic future.