Nigeria: Tax Laws, Electoral Act Top Agenda As N/Assembly Resumes

27 January 2026

As the National Assembly resumes plenary today after its recess, barring any last-minute change, lawmakers are expected to confront a packed legislative agenda headlined by constitution amendment bills, the Electoral Act amendment, lingering controversies over tax reform laws and a likely fresh wave of defections, Daily Trust reports.

The session is widely seen as critical, coming ahead of intensified political activities and electioneering towards the 2027 general elections.

Constitution amendment bills

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Early plenary sittings are expected to be dominated by the consideration and voting on constitution amendment bills, as lawmakers race to meet constitutional timelines for transmitting approved proposals to state Houses of Assembly.

Before proceeding on recess in December, the joint constitution review committees concluded their work and submitted a report for legislative action. Although the House of Representatives had scheduled voting for December 10 and 11, 2025, the exercise did not hold.

Among key proposals billed for consideration are bills seeking the establishment of state police, special seats for women in parliament, independent candidacy, defined roles for traditional rulers, and expanded powers for the National and State Assemblies to summon the president and governors on security matters.

For any amendment to succeed, it must secure a two-thirds majority in both chambers and be approved by at least 24 state assemblies.

Electoral Act amendment

Closely linked to the constitutional review is the amendment of the Electoral Act, widely regarded as central to preparations for the 2027 elections. While the House of Representatives passed the Electoral Act amendment bill in December 2025, the Senate is yet to conclude its work.

The Senate is therefore expected to prioritise consideration of the bill, which includes proposals for mandatory electronic transmission of results, the use of BVAS and other technologies, increased campaign spending limits, stiffer penalties for vote-buying and sanctions for erring electoral officials.

Civil society groups and electoral experts have expressed concern over delays, warning that the reforms are crucial for the Independent National Electoral Commission's planning.

Tax reform controversy

Another sensitive issue awaiting lawmakers is the controversy surrounding alleged alterations to gazetted tax reform laws. While House leadership insists the matter has been resolved through the issuance of Certified True Copies and a bipartisan committee's work, the Minority Caucus maintains that questions remain.

Beyond the technical dispute, the controversy has evolved into a broader debate over legislative authority, transparency and the integrity of the lawmaking process.

Defections and civil society warning

Lawmakers are also bracing for possible defections, largely from opposition parties to the ruling APC, following recent party switches by governors in Plateau, Taraba and Kano states.

Meanwhile, the Civil Society Legislative Advocacy Centre (CISLAC) has urged the 10th National Assembly to prioritise governance and reforms over early politicking. Its executive director, Auwal Ibrahim Musa Rafsanjani, warned that legislative productivity often declines ahead of elections and cautioned against proposals to hold the 2027 polls as early as November 2026.

CISLAC called for sustained plenary attendance, accelerated passage of key reforms, particularly electoral legislation, and stronger oversight to protect public trust in the legislature.

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