ABUJA – A major constitutional crisis is unfolding in the National Assembly as allegations of forgery and “material alterations” in four key tax laws have pitted Senator Ali Ndume against Senate President Godswill Akpabio, with a House of Representatives investigation confirming the discrepancies.
Senator Ndume (APC, Borno South) insists that the version of the tax laws President Bola Tinubu signed and subsequently gazetted is not the same document passed by the National Assembly. “What we passed is not what the president signed,” Ndume stated, demanding Akpabio “set up a committee to find out”.
Akpabio, however, has dismissed the allegations as “unadulterated” and “unfounded,” directing the Clerk of the Senate to distribute certified true copies to lawmakers, maintaining these reflect the true legislative outcome.
A seven-member ad-hoc committee from the House of Representatives Minority Caucus has since released an interim report confirming the existence of at least three different versions of the Nigeria Tax Administration Act, 2025, in circulation.
Specific, critical alterations identified in the gazetted versions include the removal of “petroleum income tax and Value Added Tax (VAT)” from the definition of federal taxes, contrary to the version passed by parliament. New subsections were also introduced, forcing taxpayers to deposit 20 per cent of a disputed tax amount as a condition for appealing decisions to the High Court.
The gazetted version significantly expands the powers of tax authorities, granting them the ability of arrest and asset seizure and sale without a court order, powers absent from the original bill. Furthermore, provisions requiring quarterly and annual reports to the National Assembly were deleted from the National Revenue Service (Establishment) Act, and tax compliance reporting thresholds for individuals were reduced from ₦50 million to ₦25 million.
The controversy has drawn widespread condemnation from stakeholders, including the Nigerian Bar Association (NBA), which has demanded the immediate suspension of the tax laws’ implementation. The NBA and opposition figures like Peter Obi argue the discrepancies undermine the rule of law and legislative integrity.
Despite the mounting pressure, the Presidency has proceeded with the implementation of the four tax acts, which became effective on January 1, 2026. The National Assembly has since ordered the Clerk to re-gazette the authentic versions of the laws to ensure clarity and accuracy.
