Prominent human rights lawyer, Prof. Chidi Odinkalu, has accused the National Assembly of compounding illegality with procedural overreach following the legislature’s decision to re-gazette Nigeria’s newly enacted tax reform laws.

Prof. Odinkalu, a former Chairman of Nigeria’s National Human Rights Commission, stated in a public release that the National Assembly has effectively admitted that the laws were “forged.” However, he stressed that the Assembly’s response ordering a re-gazetting is legally untenable.

“The @nassnigeria has no power to order a ‘regazetting’ of an already gazetted document claiming to be a duly passed law. This is heaping unlawfulness upon criminality,” Odinkalu wrote.

He outlined two lawful remedies the National Assembly could pursue:

  1. Repeal and Replace — Formally repeal the gazetted legislation and pass the correct version for fresh gazetting.
  2. Judicial Review — Seek a court ruling to strike down the flawed gazette, followed by proper legislative correction.

Odinkalu emphasized that, regardless of the path chosen, lawmakers must identify and hold accountable those responsible for the alleged forgery. “The people deserve that,” he said.

The controversy centers on four key laws:

  • Nigeria Tax Act, 2025
  • Nigeria Tax Administration Act, 2025
  • Joint Revenue Board of Nigeria (Establishment) Act, 2025
  • Nigeria Revenue Service (Establishment) Act, 2025

Discrepancies between the versions passed by the Senate and House of Representatives and those officially gazetted have triggered widespread public outcry.

In response, the National Assembly announced the constitution of a seven-member Ad Hoc Committee to investigate the legislative and administrative handling of the Acts.

House Spokesman, Rep. Akin Rotimi, disclosed that the leadership, under Senate President Godswill Akpabio and Speaker Abbas Tajudeen, directed the Clerk to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both chambers.

The Assembly insists that this is an administrative step to “authenticate and accurately reflect” legislative decisions, and not a concession of error.

However, Prof. Odinkalu’s position challenges this approach, arguing that the National Assembly lacks the legal authority to simply order a re-gazetting and must instead follow proper constitutional procedures to correct the irregularities.

______________________________________________________________________ “Bridging Theory And Courtroom Practice” — Hagler Sunny Okorie, Nathaniel Ngozi Ikeocha Unveil ‘Functional’ Tort Law Book For Nigerian Legal System The book, titled The Law of Torts in Nigeria: A Functional Approach, authored by Professor Hagler Sunny Okorie Ph.D and Ikeocha, Nathaniel Ngozi Esq, offers law students, practitioners, and academics a comprehensive guide to understanding and applying tort law in Nigerian courts. Interested buyers can place orders via the following contact numbers: 08028636615, 08037667945, 08032253813, or +234 902 196 2209. ______________________________________________________________________ [A MUST HAVE] Evidence Act Demystified With Recent And Contemporary Cases And Materials
“Evidence Act: Complete Annotation” by renowned legal experts Sanni & Etti.
Available now for NGN 40,000 at ASC Publications, 10, Boyle Street, Onikan, Lagos. Beside High Court, TBS. Email publications@ayindesanni.com or WhatsApp +2347056667384. Purchase Link: https://paystack.com/buy/evidence-act-complete-annotation ______________________________________________________________________ ARTIFICIAL INTELLIGENCE FOR LAWYERS: A COMPREHENSIVE GUIDE Reimagine your practice with the power of AI “...this is the only Nigerian book I know of on the topic.” — Ohio Books Ltd Authored by Ben Ijeoma Adigwe, Esq., ACIArb (UK), LL.M, Dip. in Artificial Intelligence, Director, Delta State Ministry of Justice, Asaba, Nigeria. Bonus: Get a FREE eBook titled “How to Use the AI in Legalpedia and Law Pavilion” with every purchase.

How to Order: 📞 Call, Text, or WhatsApp: 08034917063 | 07055285878 📧 Email: benadigwe1@gmail.com 🌐 Website: www.benadigwe.com

Ebook Version: Access directly online at: https://selar.com/prv626

________________________________________________________________________ “Enhance Legal Practice With Authoritative Reports” — Alexander Payne Offers Comprehensive Law Reports, Spanning Over A Century Of Nigerian Jurisprudence

Interested buyers are encouraged to place their orders and enquiries via: 0704 444 4777, 0704 444 4999, 0818 199 9888 Website: www.alexandernigeria.com