National Assembly Disowns Altered Gazetted Tax Laws, Releases Certified True Copies to Safeguard Legislative Integrity

The National Assembly has officially disowned the four gazetted tax laws that had stirred public controversy over alleged discrepancies between the versions passed by lawmakers and those circulated to the public.

Late Saturday night, the legislature released Certified True Copies (CTCs) of the approved versions of the tax laws as earlier passed by both chambers and transmitted for presidential assent, addressing concerns raised by members of the public and lawmakers alike.

A careful comparison of the CTCs with the previously “altered” gazetted versions shows that the discrepancies have been corrected, with the National Assembly affirming the versions it originally passed while disowning the controversial copies that had caused public alarm.

The four laws, which officially took effect on January 1, include the National Revenue Service (Establishment) Act, Joint Revenue Board of Nigeria (Establishment) Act, Nigeria Tax Administration Act, and Nigeria Tax Act.

The National Assembly had passed the bills in March, documented them in Votes and Proceedings by May, and forwarded them for presidential assent.

President Bola Ahmed Tinubu assented to the laws in June, with gazettement occurring on June 26, according to soft copies of the official gazette obtained by journalists.

Earlier, in December last year, a member of the House of Representatives, Abdussamad Dasuki, raised a matter of privilege, highlighting alleged discrepancies between the versions passed by the legislature and those gazetted for public consumption.

In response, the House spokesman, Akin Rotimi, and Abbas Tajudeen, acting alongside Senate President Godswill Akpabio, announced the immediate release of the CTCs, including presidential assent pages, to ensure public scrutiny and verification.

“The attention of the House was drawn to the existence of inconsistent versions of the tax laws in circulation after a vigilant Honourable member identified discrepancies, raised the alarm, and formally reported the matter to the House on a point of privilege,” the statement read.

“Acting promptly, the speaker ordered an internal verification and the immediate public release of the certified Acts to eliminate doubt, restore clarity, and protect the sanctity of the legislative record.”

Speaker Abbas further emphasised the legislature’s commitment to transparency:

“The National Assembly is an institution built on records, procedure, and institutional memory. Every Bill, every amendment, and every Act follows a traceable constitutional and parliamentary pathway.

“Once a law is passed and assented to, its integrity is preserved through certification and custody by the legislature. There is no ambiguity about what constitutes the law.”

He added:

“Members of the public, institutions, professionals, and stakeholders are therefore advised to disregard and discountenance any other documents or versions in circulation that are not certified by the National Assembly, as such materials do not form part of the official legislative record.”

KEY CORRECTIONS MADE IN CERTIFIED TRUE COPIES

1. Sale of Movable Assets Without Court Order Removed:

Section 61 of the altered gazetted Nigeria Tax Administration Act had introduced a provision allowing the Service to sell movable assets without a High Court order. This provision has now been expunged. The CTC retains the original wording, which requires a court order for any sale of distrained assets:

“Assets distrained by the Service under this section may, at the cost of that person or corporate body, be kept for 14 days and at the end of that time if the amount due in respect of the tax, cost and charges incidental to the distrain are not paid, they may, subject to subsection (5), be sold only with an order of the High Court subject to subsection.”

2. Power of Arrest Provision Expunged:

Section 64(1) of the altered gazetted Act, which gave the tax authority the power to arrest suspected offenders, was removed in the CTCs.

Accountability powers of the Executive Chairman of the Revenue Service, including submission of strategic plans, budgets, and reports to the minister and the National Assembly, remain intact.

3. Joint Revenue Board Act Adjustments Reversed:

Alterations made to Section 9 of the Joint Revenue Board of Nigeria Act in the gazetted version have been removed. The CTC confirms that any officer exercising the Board’s powers must be specifically authorised by the Board. The altered version’s broader language, which caused ambiguity, has been corrected.

4. Funding Provisions Restored

Additional funding sources introduced in the altered gazetted Acts, such as “additional contributions from members,” have been removed. Original provisions, listing four sources of funding, are retained.

Similarly, the Tax Appeal Tribunal and the Office of the Tax Ombudsman remain funded from the Consolidated Revenue Fund, as approved by the National Assembly.

Meanwhile, the Chairman of the Nigeria Revenue Service, Zacch Adedeji, has called on security agencies to be on alert amid circulating rumours of protests against the tax laws.

Speaking on Arise Television, Adedeji cautioned citizens against misinformation and encouraged a careful study of the tax laws:

“No individual, except in an emergency, can suspend the law. The law passed by the National Assembly is the law.”

He emphasised that the laws cannot be suspended and only amendments can address grievances:

“Implementation has started. People have started to see the result, and they say they want to go on a protest. I am using this time to call all the security agencies to be on alert.”

The National Assembly’s swift release of certified versions aims to restore confidence in the legislative process, clarify legal ambiguities, and reaffirm that the only authoritative versions of the tax laws are those now officially certified.