The Chartered Institute of Taxation of Nigeria has warned that the country may face significant governance and legal risks following allegations of inconsistencies between tax reform bills passed by the National Assembly and the versions subsequently gazetted.

In a position paper released on Wednesday and signed by its 17th President and Chairman-in-Council, Innocent Ohagwa, the Institute cautioned that any alteration of legislation after passage by lawmakers could undermine the rule of law, weaken public confidence and erode investor trust.

The warning comes amid growing public outrage and calls for investigation after some legislators alleged that the newly enacted tax laws, recently signed by President Bola Tinubu and scheduled to take effect on January 1, 2026, may have been altered after being approved by the legislature.

Some members of the National Assembly, led by Sokoto lawmaker Abdussamad Dasuki, have claimed that discrepancies exist between the harmonised versions of the bills passed by both chambers and the copies later gazetted.

In response to the allegations, Speaker of the House of Representatives, Tajudeen Abbas, constituted a seven-member committee chaired by the Chairman of the House Committee on Appropriations, Mukhtar Betara, to investigate the claims.

Reacting to the development, the Chartered Institute of Taxation of Nigeria stressed that the credibility of the legislative process must not be compromised.

“The integrity of the legislative process is fundamental to the rule of law, good governance and public confidence in democratic institutions,” the Institute stated.

Ohagwa emphasised that tax legislation requires exceptional precision because of its wide-ranging impact on government revenue, businesses and citizens.

“Tax legislation, in particular, requires the highest level of accuracy, transparency and procedural fidelity due to its far-reaching implications,” he said.

The Institute noted that it had observed “ongoing public discussions and media reports” indicating that some provisions of the 2025 tax laws may not align with what lawmakers debated and approved.

“We express serious concern over allegations that the final gazetted versions of certain tax Acts may not accurately reflect the Bills as debated and passed by the National Assembly,” CITN said.

According to the Institute, confirmation of such discrepancies could “undermine the supremacy of the legislature, create legal ambiguity and compliance risks, erode public and investor confidence, and expose taxpayers and professionals to unintended liabilities.”

CITN recalled that constitutional and parliamentary procedures require that laws assented to and gazetted must be identical to those passed by the legislature.

“Any post-passage changes must follow constitutionally recognised procedures. Deviation from this standard, intentional or otherwise, compromises the rule of law and separation of powers,” the Institute warned.

The Institute called for immediate verification of the disputed laws to safeguard institutional credibility.

“In the interest of institutional credibility and public trust, we respectfully call for immediate comparison of the versions passed by the National Assembly with the enrolled and gazetted Acts, public clarification where discrepancies exist, and prompt corrective action in line with due process,” it said.

Beyond the current controversy, CITN recommended the introduction of stronger safeguards, including improved document control systems, effective version tracking, clear audit trails, enhanced inter-agency checks before presidential assent, and structured stakeholder reviews for major tax legislation.

Reaffirming its position, the Institute stated that its intervention was guided strictly by professionalism and national interest.

“The authority of the National Assembly must be preserved, laws must faithfully reflect what was lawfully passed, and transparency and accountability are essential to sustainable governance,” CITN stated.

The body also expressed its readiness to provide technical expertise to support ongoing legislative reviews, with the aim of ensuring clarity, certainty and effectiveness in Nigeria’s tax system.