The controversy surrounding Nigeria’s newly gazetted tax reform laws has escalated following claims by Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, that President Bola Tinubu lacks the constitutional power to suspend or halt the implementation of the laws once they have been assented to and gazetted.
The dispute centres on four landmark tax reform laws signed earlier in the year and scheduled to take effect on January 1, 2026. The laws are the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act, which together seek to overhaul Nigeria’s tax system, expand the revenue base, and improve tax administration.
Speaking publicly amid rising criticism, Oyedele argued that the constitutional process of lawmaking ends once a bill is passed by the National Assembly, signed by the President, and published in the official gazette. According to him, the executive arm has no authority to unilaterally suspend a law at that stage, adding that only the courts or the legislature, through amendment, can lawfully alter or delay its implementation.
Oyedele maintained that any attempt by the President to halt the enforcement of the tax laws would amount to acting outside constitutional boundaries. He further warned that uncertainty over implementation could disrupt government agencies, businesses, and revenue planning, especially with the laws designed to commence at the start of the 2026 fiscal year.
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However, senior legal practitioners and constitutional lawyers have strongly disagreed with Oyedele’s position, insisting that the controversy goes beyond implementation timelines and strikes at the heart of the rule of law. Several Senior Advocates of Nigeria argue that the core issue is whether the versions of the laws gazetted accurately reflect what the National Assembly passed.
The lawyers contend that if any part of the tax laws was altered after legislative approval, such laws would be constitutionally defective, regardless of presidential assent or gazetting. They cite provisions of the 1999 Constitution which require that only the exact text passed by the legislature can become enforceable law.
Some legal experts have warned that enforcing a disputed law could expose the government to extensive litigation and create confusion for taxpayers, regulators, and the courts. They argue that prudence demands a temporary suspension of implementation until the authenticity of the gazetted versions is conclusively verified.
The Nigerian Bar Association has also joined the debate, calling for transparency and urging the federal government to clarify the discrepancies alleged in the gazetted tax laws. The NBA warned that legal uncertainty around fiscal legislation could undermine investor confidence and weaken trust in democratic institutions.
Political figures and civil society groups have echoed similar concerns, with calls for an independent investigation into how the disputed versions of the tax laws emerged. Some have described the situation as a potential constitutional crisis capable of setting a dangerous precedent if left unresolved.
In response to the growing outcry, the House of Representatives has set up an ad hoc committee to investigate the alleged discrepancies between the versions passed by lawmakers and those published in the official gazette. The outcome of the investigation is expected to shape the next steps, as Nigeria moves closer to the planned implementation date of the sweeping tax reforms.
