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NASS orders release of certified tax acts

The National Assembly has directed that Certified True Copies of the Tax Reform Acts be made available to stakeholders and members of the public upon request.

This directive was contained in a statement issued on Friday in Abuja by the Director of Information for the Senate, Bullah Audu Bi-Allah.

The statement disclosed that the National Assembly has also commenced an investigation into allegations that certain provisions of the tax laws were altered after being approved by lawmakers and assented to by the President.

The tax laws involved are the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.

According to the statement, concerns had been raised publicly regarding the harmonisation of the bills passed by both chambers of the National Assembly, the presidential assent granted, and the versions of the Acts subsequently published in the Official Gazette.

“The Leadership and management of the National Assembly are addressing these matters strictly within their constitutional and statutory mandate,” the statement said.

It further stated that the relevant committees of the National Assembly, working in collaboration with its management, had begun an internal review to clarify the issues raised.

“Accordingly, the relevant Committees, in collaboration with the Management of the National Assembly, are conducting an internal review,” it stated.

The Senate noted that the exercise was being conducted in line with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria 2004, the Standing Orders of both chambers, and established parliamentary practice.

“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 read.

The National Assembly emphasised that the step taken was purely administrative and aimed solely at authenticating and formally reflecting legislative decisions already made.

“This administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly,” it added.

The leadership further clarified that the internal review did not suggest any defect in the exercise of legislative powers by either chamber, nor did it infringe on the responsibilities of other arms of government.

“The review is confined to institutional processes and procedures and does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber,” the statement said.

The statement reaffirmed the National Assembly’s commitment to constitutionalism, the separation of powers, and due process, assuring that any procedural or administrative lapses identified would be addressed strictly in accordance with the law.

Members of the public were urged to allow the legislature’s internal processes to run their course without speculation or external interference.

“The leadership of both Chambers remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as the custodian of the legislative authority of the Federal Republic of Nigeria,” the statement added.

The development came two days after a former Senate Leader, Ali Ndume, called on President Bola Tinubu to suspend the implementation of the disputed Tax Reform Acts, which are scheduled to take effect in January.

Ndume made the appeal in a statement issued on Wednesday in Abuja, citing claims and counterclaims that the tax laws were altered after being passed by the National Assembly.

His call followed protests by opposition politicians and civil society organisations, including the Nigerian Bar Association, urging the Federal Government to halt the implementation of the laws.

On Tuesday, the President of the Nigerian Bar Association, Mazi Afam Osigwe, warned that the controversy surrounding the tax reforms could undermine the credibility of Nigeria’s legislative process.

Osigwe said the issues struck at the heart of constitutional governance and called for an open and transparent investigation to restore public confidence.

The controversy intensified last week when a member of the House of Representatives, Abdussamad Dasuki, alleged that the version of the tax laws published in the Official Gazette differed from the final copies passed by the National Assembly and transmitted to the President for assent.