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…says certified copies will be made public
From Adesuwa Tsan, Abuja
The National Assembly has bowed to mounting public pressure over alleged alterations in Nigeria’s new tax regime, which comes into force on January 1, 2026, saying it has begun an internal review of the processes leading to the passage, presidential assent and gazetting of four key Tax Reform laws.
In a statement signed by the Director of Information, for the Clerk to the National Assembly, Bullah Audu Bi-Allah, the National Assembly pledged that further details would be made available as necessary in response to the controversy surrounding the harmonisation of the Bills passed by the Senate and the House of Representatives, the President’s assent and the versions of the laws published in the Official Gazette.
The laws are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
It stated, “The attention of the Management of the National Assembly has been drawn to public commentary concerning the legislative process relating to the passage, presidential assent, and publication in the Official Gazette” of the Acts.
“Accordingly, the relevant Committees, in collaboration with the Management of the National Assembly, are conducting an internal review. This review is being undertaken in accordance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both Chambers, and established parliamentary practice.”
It emphasised that the leadership of the National Assembly is handling the matter strictly within its constitutional and statutory mandate, with relevant Committees working alongside management to carry out an internal review, adding that the exercise is being conducted in line with the 1999 Constitution, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both Chambers and established parliamentary practice.
The legislature further added that the move is aimed at calming public anxiety and ensuring transparency.
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It also stated that the leadership has directed the Clerk to the National Assembly to take immediate administrative steps to authenticate the laws.
“In the course of this review, and for the purpose of ensuring clarity, accuracy, and sanctity of the legislative record, the Leadership has directed the Clerk to the National Assembly to facilitate, in collaboration with the relevant agencies, the publication of the Acts in the Official Gazette and to issue certified true copies of the assented Acts on demand to any stakeholder or the general public,” the statement said.
The National Assembly, however, stressed that the review does not amount to an admission of wrongdoing or legislative error.
“This administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly,” it said, adding that the review “does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber.”
The statement further clarified that the review is limited to internal institutional procedures and is being carried out “without prejudice to the powers, functions, or actions of any other arm or agency of government.”
Reaffirming its commitment to democratic governance, the National Assembly said it remains “fully committed to the principles of constitutionalism, separation of powers, and due process,” promising that any procedural or administrative refinements identified would be addressed in line with the law and parliamentary conventions.
The legislature also urged the public to refrain from speculation while the review is ongoing.
“Members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without conjecture,” the statement said, assuring Nigerians that the leadership of both chambers remains committed to “transparency, accountability, and the faithful discharge of its constitutional responsibility.”
