The federal government has defended the planned January 2026 implementation date for the new tax bills recently signed into law by President Bola Ahmed Tinubu.
The Presidency has come under heavy criticism over alleged alterations and discrepancies between the tax laws passed by the National Assembly and the versions later gazetted and made available to the public.
Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, however, described the controversy surrounding the alleged alteration of Nigeria's newly enacted tax laws as a governance and process integrity issue rather than a political dispute between arms of government.
This is as the immediate past chairman of the Federal Inland Revenue Service (FIRS), Muhammad Nami, called for an unimpeded investigation into alleged illegal alterations made to the Tax Administration Act after it was passed by the National Assembly and assented to by the President.
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Speaking on Channels Television, Oyedele warned that delaying the reforms could push up prices of basic goods and services, including food, healthcare and education, while keeping workers and small businesses overtaxed.
He said opposition to the reforms did not begin with the recent allegations of alterations to the laws, noting that calls for suspension had existed even before the controversy started.
He cautioned against framing the matter as a legislative-executive blame game, stressing that the focus should be on safeguarding due process and public trust in the tax system. He noted that tax policy sits at the heart of the social contract between government and citizens and, therefore, must be grounded in transparency, facts and institutional credibility.
According to him, the spread of fear and misinformation over the tax laws risks undermining confidence and creating unnecessary uncertainty in the economy.
Oyedele clarified that a viral document circulating online and claiming to detail specific alterations to the tax laws, purportedly as the report of an investigative committee, was misleading. He said the document emerged at a time when the committee reportedly had not even convened to begin its work.
Oyedele warned that such misinformation could derail meaningful reforms and distract attention from the core objective of improving Nigeria's tax system. He urged stakeholders to use the controversy as an opportunity to strengthen institutional processes, deepen accountability and reinforce confidence in governance structures.
He also cautioned against calls to reject or suspend the tax reforms, arguing that such actions would come at a high cost to the economy.
According to him, stalling reform would amount to preserving a dysfunctional tax system that places an excessive burden on workers, constrains small businesses and perpetuates multiple and nuisance taxes that distort economic activity.
"Rejecting or stalling reform is not a neutral choice," Oyedele said, adding that without reform, the existing system would continue to undermine growth and weaken Nigeria's economic prospects.
In a statement released on Monday, Mr Nami expressed concern over reports that provisions of the tax law were allegedly amended by unidentified individuals before the Act was officially gazetted, resulting in discrepancies between the version passed by the legislature and the version eventually published.
He described the development as unusual, disturbing and unprecedented in Nigeria's legislative history.
According to Nami, if confirmed, the alleged alterations imply that the final gazetted law differed materially from what was debated, approved and signed into law, without the knowledge or consent of either the Presidency or the National Assembly.
He stressed that such an action amounts to a grave breach of legislative process and constitutional order.
"This incident calls for a proper and unimpeded investigation, as well as the prosecution of the perpetrators," Nami said, adding that anyone found culpable must be punished in line with the law to safeguard the integrity of Nigeria's governance system.
The former FIRS chairman also criticised calls in some quarters for protests against the government over the matter, noting that there was no evidence linking the executive or the legislature to the alleged wrongdoing.
He warned that such actions could further destabilise the country at a time when Nigeria is grappling with insecurity, fiscal deficits and rising public debt.
Nami expressed concern that some stakeholders were calling for consultations on a document he said was "criminally and arbitrarily altered", while others were pushing for the abandonment of tax reform laws developed through years of legislative work that began in 2022.
He cautioned against discarding the reforms, arguing that they are critical to plugging revenue leakages, strengthening fiscal sustainability and supporting economic growth.
He further alleged that the review reportedly carried out by a National Assembly committee, supported by forensic comparisons and independent legal opinions, found that substantive provisions were inserted, deleted or modified after legislative passage.
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He said the review also indicated that key oversight and accountability mechanisms approved by parliament were removed, while new coercive and fiscal powers appeared in the final gazetted Acts without legislative approval.
Nami warned that if these claims are accurate, they carry serious constitutional implications, noting that Sections 4 and 58 of the 1999 Constitution vest law-making powers exclusively in the National Assembly.
He stressed that any post-passage alteration of a bill is unconstitutional, ultra vires and liable to judicial invalidation, creating legal and fiscal uncertainty.
As a way forward, Nami urged the National Assembly to consider cancelling the gazetted version of the Tax Administration Acts and working jointly with the executive to publish the authentic laws as passed by both chambers.
He also called for a thorough investigation into how the alleged alterations occurred and demanded the prosecution of those responsible.
He advised the executive arm to direct the FIRS to suspend the release of any regulations or information circulars based on the disputed Acts to prevent further confusion within the tax system.
