Allegations of post-approval changes to Nigeria’s latest tax laws have prompted the National Assembly to launch an internal review to examine 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.
The development was announced on Friday in Abuja by the Senate’s Director of Information, Bullah Audu Bi-Allah. The statement noted that questions had been raised about the harmonisation of bills passed by both chambers, the President’s assent, and the versions of the Acts ultimately published in the Official Gazette.
“The leadership and management of the National Assembly are addressing these matters strictly within its constitutional and statutory mandate”, the statement said.
To clarify the issues, the relevant committees of the National Assembly, in collaboration with its management, have begun an internal review.
“Accordingly, the relevant Committees, working with the Management of the National Assembly, are conducting an internal review,” the statement said, adding that the process is guided by the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both chambers, and established parliamentary practice.
As part of the exercise, the leadership has instructed the Clerk of the National Assembly to collaborate with relevant agencies to ensure proper publication of the Acts and to issue certified true copies to stakeholders and members of the public on request.
“In the course of this review, and to ensure clarity, accuracy, and the integrity of the legislative record, the leadership has directed the Clerk to facilitate the publication of the Acts in the Official Gazette and issue certified true copies of the assented Acts on demand”, the statement added.
The National Assembly emphasized that the review is purely administrative, aimed at authenticating and formally reflecting decisions already made by the legislature.
“This administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly”, the statement said.
The leadership also clarified that the review does not imply any defect in the exercise of legislative powers by either chamber, nor does it infringe upon the responsibilities of other branches of government.
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