Tax Acts: Group backs NASS on re-gazetting, dismisses alteration claims

National Assembly

A coalition of civil society organisations under the banner of The Patriots has dismissed claims that the Tax Acts 2025 were altered after passage by the National Assembly, describing the allegations as unfounded and misleading.

In a statement issued on Sunday in Abuja by Muhammad E. Dauda, the group said its independent review of legislative records showed no material differences between the laws passed by the National Assembly and the harmonised versions of the Acts.

The coalition said the Votes and Proceedings of 28 May of both the Senate and the House of Representatives remain the authoritative records of parliamentary decisions on the Tax Acts.

It noted that the documents were published on 29 May 2025 and have been in the public domain since then.

According to The Patriots, a review of the harmonised clean copies of the Acts, the Votes and Proceedings and the Conference Committee Reports showed that allegations of post passage alterations “do not hold water.”

Responding to claims that multiple versions of the Acts appeared in the Official Gazette, the group said gazetting is an administrative and ministerial process, not a legislative function.

It explained that gazetting only gives public notice to laws already enacted and cannot amend or rewrite legislation passed by the National Assembly.

The group cited court decisions, including AGF v. Guardian Newspapers Ltd (1989) and AG Lagos State v. AG Federation (1986), which it said affirm that administrative publications cannot change the substance of laws duly passed by the legislature.

It also referenced AG Ondo State v. AG Federation (2002), which it said upholds parliamentary intent as reflected in official legislative records over clerical or administrative errors.

While acknowledging that allegations of legislative alteration are serious, The Patriots said the burden of proof lies with those making the claims, adding that no evidence has been presented to support doubts about the validity of the Tax Acts.

The coalition commended the leadership of the National Assembly for its decision to re-gazette the Tax Acts in their correct form, describing the move as lawful and appropriate.

It warned that calls for suspension, repeal, or fresh re-enactment of the laws were constitutionally unsound and could create legal and fiscal uncertainty.

The group also welcomed the directive to the Clerk of the National Assembly to issue Certified True Copies of the Acts to members of the public on request, saying the step would improve transparency and public confidence in the legislative process.

It urged Nigerians to respect parliamentary records, support the re-gazetting exercise and avoid narratives that undermine democratic institutions.

“These submissions are made in the best interest of the country, its citizens, and the promotion of good governance,” the statement said.