The Association of National Accountants of Nigeria (ANAN) has recommended that the altered gazetted tax laws should be withdrawn and re-gazetted in their accurate, legislated form.
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In a statement signed by its President and Chairman of Council, (Hajia) Zuwairat Talatu Kishimi, ANAN expressed concern over discrepancies between the tax laws passed by the National Assembly and versions later published in the official gazette.
It warned that such inconsistencies threaten the rule of law and fiscal stability, describing the development as “a serious matter” that has created confusion among taxpayers, tax administrators, and professionals.
“The Constitution vests legislative authority exclusively in the National Assembly, subject to presidential assent.
“Once a bill has been passed and signed into law, any post-assent alteration, except through another legislative amendment, lacks constitutional validity,” the statement read.
ANAN noted that gazetting serves only as an administrative process to formally notify the public of existing laws and must accurately reproduce the text of legislation as enacted.
It stressed that any deviation undermines legal certainty and could expose the affected law to judicial challenge.
The professional body emphasized that inconsistent versions of tax laws complicate compliance and enforcement, placing taxpayers and practitioners in an uncertain legal position.
“This ambiguity undermines voluntary compliance, increases disputes, and complicates tax administration,” the association added.
It added that such irregularities could damage investor confidence.
“Predictable and stable tax laws are essential for economic planning.Perceived arbitrariness discourages investment and weakens institutional integrity,” it said.
The body also called for an independent investigation into how the discrepancies occurred and urged the creation of a transparent mechanism for verifying and publishing authenticated laws.
“Restoring accuracy and transparency in the gazetting process is crucial to uphold the rule of law, protect taxpayers, and strengthen public finance management,” ANAN stated.
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