The Presidency has dismissed claims that it secretly altered provisions of the newly enacted tax reform laws, insisting that no changes were made outside the established legal and legislative process, even as legal experts warn that any post-passage alterations would be unconstitutional and void.
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The controversy erupted after a member of the House of Representatives, Abdussamad Dasuki (PDP, Sokoto), alleged discrepancies between the tax laws passed by the National Assembly and the versions gazetted and released to the public.
Speaking to Sunday PUNCH, the Senior Special Assistant to the President on Media and Publicity, Mr. Temitope Ajayi, said no amount of opposition pushback would stop the implementation of the laws in January.
He argued that allegations that the tax documents were altered had not been established by any constituted authority, describing the criticisms as “opposition noise” aimed at creating controversy around government policy.
“Opposition elements can say whatever they want, even when it is very obvious to every rational person that all they seek to do every time is to pollute the waters and create a toxic environment around policy issues,” Ajayi said.
He stressed that the implementation committee had been working for the past six months and would not be distracted by what he described as attempts to undermine the policy.
Ajayi further said claims of document alteration remained unproven, noting that the actions of an opposition member of the House of Representatives could not invalidate laws that had been duly passed and signed.
He added that the House of Representatives had already set up a committee to examine the allegations, led by the Chairman of the House Committee on Finance, James Faleke.
According to him, the appropriate course of action is to allow the committee to carry out its assignment and present its findings.
Also, the Special Adviser to the President on Information and Strategy, Mr. Bayo Onanuga, ruled out any suspension of the implementation of the laws.
“The House of Representatives, where this allegation emanated from, has set up a committee to investigate. We would like to wait for the outcome of the investigation before we make any comment. The House is already probing it; we don’t want to say anything that will subvert what they are investigating, whether it is true or not. We want to allow the House to do its work,” Onanuga said.
“The opposition is talking nonsense; the law has already been passed. The timeline for the implementation is January 1. In fact, the law is already being implemented, and by January 1, it will come fully into effect, so there is no point in demanding the suspension of the implementation. Some elements of the law are already being implemented.”
However, in a comprehensive legal analysis, TheNigeriaLawyer examined the alleged alterations and concluded that any post-passage changes would be unconstitutional and void.
According to the analysis, sections 4 and 58 of the 1999 Constitution vest law-making power exclusively in the National Assembly, and the Executive has no constitutional authority to alter a Bill after passage.
“The President’s only powers under section 58(4)-(5) are (a) to assent or (b) to withhold assent. The Constitution provides no third option permitting the Executive to rewrite sections of a passed Bill,” the legal opinion states.
According to documents sighted by TheNigeriaLawyer, the alleged alterations include:
Section 39(3) – Currency Computation:
- Changed from “currency of transaction” to mandatory USD for petroleum operations computations
- Described as having material fiscal impact
Section 41(8)-(9) – Appeal Preconditions:
- New requirement for 20% security deposit before High Court appeal
- Raises access to justice and jurisdictional concerns
Section 60(1) – Garnishee Powers:
- Agency appointment without High Court order
- Removal of judicial oversight; property rights risk
Section 64(1) – Arrest Powers:
- Arrest power introduced through law enforcement agency
- Significant coercive change not approved by Parliament
Section 29(1)-(4) – Reporting Requirements:
- Changed from annual to quarterly returns
- Lowered thresholds and removal of notice safeguards
NIGERIA REVENUE SERVICE ACT CHANGES
Section 25 – Accounts and Audit: Removed mandatory quarterly and annual reporting to the National Assembly.
TheNigeriaLawyer states: “This removal weakens legislative oversight, contrary to the Constitution’s checks and balances framework.”
Section 30 – Accountability: The allegedly altered version removed:
- Submission of strategic plans
- Mandatory reports to the National Assembly
- Ministerial supervisory powers
- Reporting on implementation of recommendations
“The amendments strip the legislature of oversight powers and weaken accountability mechanisms, which the National Assembly had expressly inserted,” according to the analysis.
SUPREME COURT PRECEDENTS CITED
TheNigeriaLawyer’s analysis cited several Supreme Court and Court of Appeal authorities:
- A.G. Abia State v. A.G. Federation (2002) – The Supreme Court held that the Executive cannot exercise powers not granted by the Constitution
- A.G. Bendel v. A.G. Federation (1981) – Executive acts must strictly comply with constitutional processes
- A.G. Lagos v. A.G. Federation (2014) – Any process that circumvents legislative procedure is unconstitutional
- Arthur Nwankwo v. State (1985) – Separation of powers requires strict adherence to legislative autonomy
LEGAL CONSEQUENCES
According to the legal analysis, any modification of a Bill after it has been passed by the National Assembly and before presidential assent without the Bill being returned for reconsideration is unconstitutional.
“All changes introduced by the Executive after the National Assembly passed the Bills are unconstitutional, ultra vires, and of no legal effect whatsoever. The only valid version of the Bills is the version passed by both chambers and transmitted under section 58(3) of the Constitution,” the analysis concludes.
Meanwhile, former Vice President Atiku Abubakar and former Anambra State governor Peter Obi have called for the suspension of the implementation of the laws pending investigation.
Atiku, speaking through his media aide, Paul Ibe, said: “Something is wrong with this country. It is a very serious issue. Something has been appended to the law, and some people have gone ahead to alter it. This is falsification, and it is criminal. The big question is: what else has been doctored? What else has been falsified?”
Obi, in a statement on X, described the alleged alterations as “not merely an administrative oversight but a serious matter that strikes at the core of constitutional governance and reveals the extent of our institutional decay.”
“We have transitioned from a Nigeria where budgets are padded to one where laws are forged, changes that impact taxpayers’ rights and, most importantly, access to justice,” Obi said.
ADC, CIVIL SOCIETY GROUPS JOIN CALLS
The African Democratic Congress described the tax reform laws as “draconian,” calling for their immediate suspension.
The Take-It-Back Movement said it had begun mobilizing Nigerians nationwide against the reforms, describing them as “anti-people and illegitimate.”
WHAT NEXT?
The House of Representatives ad hoc committee, chaired by Hon. Muktar Aliyu Betara and including former Deputy Speaker Ahmed Idris Wase and others, has four weeks to investigate the allegations and submit its report.
The committee’s findings will determine whether the alleged alterations occurred and, if so, what remedial action should be taken.
TheNigeriaLawyer’s analysis suggests that if alterations are confirmed, the affected provisions would be vulnerable to judicial invalidation, creating legal and fiscal uncertainty.
The Presidency, however, maintains that the tax laws were enacted through due process and will take full effect from January 1, 2026, with relevant government agencies already mobilized to ensure smooth implementation.
As the controversy continues, the outcome of the House investigation will be crucial in determining the legitimacy of the gazetted versions of the tax laws and whether implementation should proceed as scheduled or be suspended pending constitutional clarification.
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