Alleged Alteration of Tax Acts Sparks Lawmakers’ Uproar, Student Protest Threats and Accelerated Court Action Ahead of 2026 Rollout
Opposition to the Federal Government’s newly enacted tax laws escalated on Monday as the Minority Caucus of the House of Representatives and the National Association of Nigerian Students (NANS) demanded an immediate halt to their implementation, while a Federal Capital Territory High Court ordered accelerated hearing in a suit challenging the laws’ authenticity and proposed commencement date of January 1, 2026.
The Minority Caucus raised alarm over claims that the versions of the tax laws recently gazetted by the Federal Government were materially different from those passed by the National Assembly and assented to by President Bola Ahmed Tinubu, warning that enforcing such laws would amount to a serious constitutional breach.
The controversy began two weeks ago when a Peoples Democratic Party lawmaker representing Kebbe/Tambuwal Federal Constituency of Sokoto State, Abdussamad Dasuki, told the House during plenary that the tax Acts approved by lawmakers were not the same as the copies later published by the government.
Dasuki alleged that the laws were altered without legislative approval, stressing that such actions, if confirmed, would violate the 1999 Constitution (as amended).
In response, the House of Representatives constituted a seven-member ad hoc committee, chaired by Borno State lawmaker Muktar Betara, to investigate the allegations and report its findings for possible legislative action.
Reacting in a joint statement issued on Monday, the Minority Leader, Kingsley Chinda, alongside Minority Whip Ali Isa, Deputy Minority Leader Aliyu Madaki and Deputy Minority Whip George Ozodinobi, said implementation of the tax laws must be suspended to allow the committee conclude its investigation.
The caucus described the situation as deeply troubling, noting that while disagreements over legislation are not unusual, allegations of unlawful alterations strike at the heart of Nigeria’s constitutional order.
They said the matter had already been formally raised on the floor of the House and was under investigation by a “high-powered committee,” adding that the Minority Caucus would support efforts to uncover the truth and ensure accountability.
The lawmakers insisted that the National Assembly remains the lawful custodian of all Acts passed into law, explaining that the process of gazetting laws begins with the Clerk to the National Assembly transmitting authenticated copies to the appropriate government agency.
They urged Nigerians to ignore any tax laws circulating without the signatures of the Clerk of the National Assembly and the President, warning that such documents neither originated from the legislature nor reflected what was duly passed.
According to the caucus, any attempt to impose altered laws on the public amounts to an attack on the independence and constitutional role of the National Assembly.
They consequently called on the Federal Government to suspend implementation of the tax laws until the investigation is completed and clarity is restored.
The growing legislative resistance was reinforced by the National Association of Nigerian Students, which warned that it would mobilise nationwide protests if the government proceeds with implementation from January 1, 2026.
In a statement signed by its National President, Olushola Oladoja, NANS demanded an immediate suspension of the tax reforms, citing the ongoing National Assembly probe and what it described as a glaring failure to properly educate the public.
The students’ body argued that a law whose authenticity is under investigation cannot be responsibly implemented, describing any attempt to proceed as reckless and unacceptable.
NANS further warned that failure to suspend the law by January 14, 2026, would trigger coordinated protests across the country.
The association expressed concern that many Nigerians remain largely unaware of the content, scope and long-term implications of the tax reforms, warning that inadequate communication could further erode public trust.
It also criticised the Federal Inland Revenue Service for what it described as a poor and exclusionary sensitisation strategy, accusing the agency of relying on selected social media influencers rather than conducting a broad, nationwide public enlightenment campaign.
Despite mounting political and public pressure, the Federal Government has maintained its stance.
Following a high-level meeting with President Tinubu last Friday, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said the implementation of the Nigeria Tax Act and the Nigeria Tax Administration Act would proceed as scheduled on January 1, 2026.
Meanwhile, the legal battle over the tax laws formally moved into the courts.
On Monday, the High Court of the Federal Capital Territory, Abuja, ordered accelerated hearing in a suit seeking to stop the implementation of the 2025 Tax Acts, although it declined to grant interim injunctive relief.
The suit, filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees, challenges alleged discrepancies in the tax laws and their proposed commencement date.
The respondents include the Federal Republic of Nigeria, the Attorney-General of the Federation, the Senate President, the Speaker of the House of Representatives and the National Assembly.
Ruling on an ex parte application, the vacation judge, Justice Bello Kawu, granted leave for substituted service on the defendants and directed that the case be heard expeditiously.
However, the court declined to restrain the Federal Government from implementing the laws at this stage, ordering that all parties be put on notice.
The matter was adjourned to Wednesday, December 31, for hearing of the motion on notice.
As political tensions rise and legal proceedings advance, the fate of Nigeria’s most ambitious tax reforms in decades now rests on the outcome of investigations by the National Assembly and the courts, with significant implications for governance, public trust and economic policy.
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