The Federal Government insists on pushing ahead with the planned implementation of Nigeria’s new tax reform laws as scheduled to begin on January 1, 2026, even as the National Assembly has placed a demand that the legislation must submit to a re-gazette.
Confusion has risen following observations from the Senate and the public that the version jointly passed by the National Assembly differed from that issued in a gazette by the Executive.
Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, revealed the government’s plan to begin implementation on New Year Day after a meeting with President Bola Tinubu in Lagos on Friday.
The same day, the National Assembly ordered the re-gazette of the laws, insisting the move was purely administrative and aimed at protecting the integrity of the legislative record.
Oyedele said four tax-related laws were signed into law as part of the reform programme, noting that two, the Nigeria Revenue Service (Establishment) Act and the Joint Revenue Board of Nigeria (Establishment) Act have already commenced since June 26, 2025.
According to him, the remaining two laws, the Nigeria Tax Act and the Nigeria Tax Administration Act will take effect as scheduled on January 1, 2026, despite ongoing reviews by the National Assembly over concerns surrounding the gazetting of the Acts.
He welcomed the decision of the House of Representatives to investigate the matter, stressing that the Federal Government is ready to work with the National Assembly if any action becomes necessary, but maintained that the reform timeline remains unchanged.
Oyedele explained that the reforms are aimed at providing relief to Nigerians and stimulating economic growth rather than generating immediate revenue.
He said about 98 per cent of workers would either pay no personal income tax or pay less, while 97 per cent of small businesses would be exempted from corporate income tax and VAT withholding tax.
He added that large businesses would also benefit from lower effective tax rates, noting that the reforms are designed to promote inclusivity, shared prosperity and improved tax compliance.
The committee chairman said preparations for the reforms began in October 2024 when the bills were first submitted to the National Assembly and have continued through capacity building, system upgrades and stakeholder sensitisation since the laws were signed in June 2025.
In a statement issued on Friday by the House of Representatives spokesperson, Akin Rotimi, the leadership of both chambers of the parliament directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies (CTCs) of the versions “duly passed by both chambers of the National Assembly.”
The directive follows growing public commentary surrounding the passage, presidential assent and publication in the Federal Government’s Official Gazette of 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.
According to the House, the concerns raised touch on “the harmonisation of Bills passed by the Senate and the House of Representatives, the documentation transmitted for Presidential assent, and the versions of the Acts subsequently published in the Official Gazette.”
The House Spokesman, Rotimi, said the Legislature was already handling the matter strictly within its constitutional powers.
“The House of Representatives wishes to assure the public that these matters are being addressed strictly within the constitutional and statutory remit of the National Assembly,” he said.
Rotimi disclosed that only last week, the House constituted a seven-man Ad Hoc Committee after the issue was raised on the floor through a Point of Order (Privileges).
“The Ad Hoc Committee, alongside other relevant Committees of the National Assembly, working in collaboration with the management of the National Assembly, is undertaking an institutional review to establish the sequence of events and to identify any factors that may have contributed to the circumstances surrounding the legislative and administrative handling of the Acts,” the statement said.
He explained that the review would include “a careful examination of any lapses, irregularities, or external interferences, should any be established,” stressing that the exercise is being conducted “in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, the Standing Orders of both Chambers, and established parliamentary practice.”
He said as part of the process, the leadership of the National Assembly, under Senate President Godswill Akpabio and Speaker of the House Abbas Tajudeen, directed the re-gazette to clear any ambiguity.
“This administrative step is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly,” the House said.
The statement noted that the review did not amount to an admission of wrongdoing.
“This review is strictly confined to institutional processes and procedures. It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate,” the statement read.
It further clarified that the action was taken “without prejudice to the powers, functions, or actions of any other arm or agency of government” and would not affect “any rights, obligations, or legal processes arising under the Constitution or any other applicable law.”
Reaffirming its commitment to democratic norms, the House said it remains “firmly committed to the principles of constitutionalism, separation of powers, due process, and the supremacy of the rule of law.”
“Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions,” Rotimi added.
The House also appealed to the public to exercise restraint.
“Members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without speculation or conjecture,” the statement said, assuring that the leadership of the House remains committed to “transparency, accountability, and the faithful discharge of its constitutional responsibility as custodian of the legislative authority of the Federal Republic of Nigeria.”
