The Association of National Accountants of Nigeria has sounded the alarm over reported changes to recently gazetted tax laws, cautioning that the inconsistencies are causing legal uncertainty and undermining confidence in Nigeria’s fiscal and governance framework.

In a statement on Monday, ANAN President and Council Chairman, Zuwairat Kishimi, said the body was “deeply concerned about the ongoing public debate and institutional uncertainty stemming from the alteration and gazetting of certain tax laws in Nigeria.”

The body noted reports indicating that some gazetted versions of the laws differ from the bills passed by the National Assembly and signed by the President, a development it said has generated confusion among taxpayers, tax officials, professionals, and other stakeholders.
ANAN emphasized that the Constitution grants legislative authority solely to the National Assembly, subject to presidential assent.

It stated that once a bill is properly passed and enacted, its text is “final and authoritative,” warning that any subsequent changes — unless enacted through another legislative amendment — “have no constitutional validity.”

ANAN further clarified that gazetting is merely an administrative procedure to formally notify the public of an existing law, and does not constitute a law-making or amending process. Accordingly, the gazetted version “must accurately reflect the law as enacted,” with any deviation undermining its legal validity.

The association emphasized that the rule of law demands certainty, clarity, and predictability, especially in the case of tax laws, which are subject to strict interpretation.

“Where discrepancies exist between enacted laws and gazetted versions, legal certainty is eroded, enforcement becomes contentious, and the credibility of the tax system is weakened,” it warned.

It added that modifying legislation outside the prescribed constitutional processes is ultra vires, rendering the affected law vulnerable to judicial challenge and creating potential disruptions for revenue administration and fiscal planning.

The association highlighted that conflicting legal texts create uncertainty for taxpayers, accountants, and tax authorities about which provisions to follow, weakening voluntary compliance and heightening the risk of disputes.

It cautioned that in such a climate, professionals required to act strictly according to the law may face misconduct claims, further eroding confidence in regulatory and institutional systems.

ANAN stressed that predictable and stable tax laws are crucial for business and investment decisions, cautioning that any perception of arbitrariness could deter investment and impede economic growth.

The association also warned that permitting altered laws to remain in effect would undermine legislative authority, weaken institutional checks and balances, and set “an unhealthy precedent” for democratic governance.

To resolve the issue, ANAN recommended the immediate withdrawal of any gazetted tax law that does not exactly correspond to the version passed by the National Assembly and assented to by the President.

It urged that the correct versions be promptly re-gazetted and enforced. The association also called for an independent investigation to determine how the discrepancies occurred and to ensure accountability, alongside stronger transparency measures, such as an independent verification process or a central online portal for accessing authenticated laws.