Allegations of Alterations to Tax Reform Acts Misleading–Group Warns
…Commends NASS on Plans to Re-Gazetting
Abuja (Core Reporters) A group under the umbrella body of ‘The Patriots’, a coalition of Civil Society Organisations (CSOs) committed to constitutional governance, the rule of law, and legislative accountability, has expressed firm support for the leadership of the National Assembly over its decision to re-gazette the Tax Acts 2025, describing allegations of alterations to the laws as unfounded and misleading.
In a statement issued in Abuja on Sunday, and signed by its Coordinator, Muhammad E. Dauda, on Sunday, December 28, the coalition noted that recent public discourse alleging discrepancies between the versions of the Tax Acts published in the Official Gazette and the Votes and Proceedings of the Senate and House of Representatives does not reflect the true position of the law.
According to the group, the votes and Proceedings of both chambers dated 28th May 2025 constitute the authoritative and legally binding records of the National Assembly’s decisions on the Tax Acts. These records, the group emphasized, were published as early as 29th May 2025 and have remained in circulation since then.
“We have carefully reviewed the harmonised copies of the Tax Acts, the Votes and Proceedings of both chambers, as well as the Conference Committee Reports, and we are yet to identify any material discrepancies in the official legislative records,” the statement said.
The group further addressed claims that two different versions of the Tax Acts were published in the Official Gazette, stating that while such allegations are yet to be substantiated, gazetting remains an administrative and ministerial function rather than a legislative one.
“Gazetting serves merely to give public notice of laws already validly enacted by the National Assembly. It does not, and cannot, confer authority to amend, alter or rewrite legislation duly passed by Parliament,” The group stated.
The coalition cited several judicial authorities, including Attorney-General of the Federation v. Guardian Newspapers Ltd (1989), Attorney-General of Lagos State v. Attorney-General of the Federation (1986), and Attorney-General of Ondo State v. Attorney-General of the Federation (2002), all of which affirm that administrative or clerical irregularities in publication cannot override parliamentary intent as captured in official legislative records.
While acknowledging that allegations of legislative alteration are serious and deserve appropriate scrutiny, the group stressed that the burden of proof rests squarely on those making such claims. But maintained that, pending any judicial pronouncement, laws duly passed by the National Assembly remain valid, binding, and enforceable.
The Patriots also endorsed the decision of the National Assembly leadership to re-gazette the Tax Acts in their correct form, as reflected in the harmonised clean copies, Votes and Proceedings, and Conference Reports, describing the move as lawful, constitutional, and appropriate.
“Calls for suspension of implementation or repeal and re-enactment of the Acts are unnecessary, constitutionally unsound, and capable of creating avoidable legal and fiscal uncertainty,” the statement added.
The coalition further commended the directive issued to the Clerk to the National Assembly to make Certified True Copies of the Acts available to members of the public upon request, noting that the measure would enhance transparency, legal certainty, and public confidence in the legislative process.
Meanehile, the group in a statement urged members of the public and other stakeholders to respect parliamentary records, support the prompt re-gazetting of the Tax Acts, and refrain from narratives capable of undermining democratic institutions.
The statement concluded that the coalition’s position was made in the best interest of Nigeria, its citizens, and the promotion of good governance.
