CITAD raises alarm over alleged alteration of tax reform acts, calls for suspension
Kola Oyelere
The Centre for Information Technology and Development (CITAD) has raised serious concerns over alleged alterations to Nigeria’s recently passed Tax Reform Acts, calling for transparency and the immediate suspension of their implementation pending a full investigation.
The CITAD Executive Director, Yunusa Z Ya’u, said there are credible allegations that the versions of the Tax Reform Acts published in the official Gazette differ materially from the versions debated, approved, and passed by the National Assembly.
He warned that the allegations raise grave constitutional, legal, and democratic issues, stressing that under Nigeria’s Constitution, legislative powers rest solely with the National Assembly.
According to him “The concerns were first brought to the fore on December 17, 2025, during plenary at the House of Representatives, when Hon. Abdulsamad Dasuki alleged a breach of legislative privilege, claiming that key provisions of the tax bills passed by both chambers were altered before publication”
“Any alteration of an Act after it has been duly passed, outside the constitutionally prescribed process, constitutes an unlawful intrusion into legislative authority and a violation of the principle of separation of powers,” the organisation stated.
According to CITAD, preliminary reviews suggest that the discrepancies in the gazetted laws are not merely editorial but substantive, with the potential to significantly change the intent, safeguards, and legal consequences of the laws as passed by lawmakers.
Reported areas of concern include provisions relating to tax computation, appeal procedures, and enforcement powers, which CITAD said 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,” the statement added.
While commending the House of Representatives for setting up an ad-hoc committee to investigate the allegations, CITAD said the gravity of the issue demands an open, transparent, and time-bound investigation capable of restoring confidence in the legislative process.
The organisation made three key demands: the immediate publication of the Votes and Proceedings and relevant Hansard records of the National Assembly on the Tax Reform Bills alongside the gazetted versions; an independent and transparent legislative investigation to determine how and when the alleged alterations occurred and who authorised them; and the immediate suspension of the implementation of the Tax Reform Acts, including the proposed commencement date of January 1, 2026.
CITAD cautioned that proceeding with implementation amid allegations of illegality could lead to avoidable litigation, legal uncertainty, and further loss of public confidence.
The group emphasised that its position does not amount to opposition to tax reform, noting that Nigeria requires a fair, efficient, and modern tax system.
“However, no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices,” CITAD said, urging the National Assembly to act decisively to protect its constitutional mandate and uphold democratic accountability.