A new report by the Alliance for Economic Research and Ethics Ltd/Gte has affirmed the legal and procedural validity of the National Assembly’s decision to order the re-gazetting of Nigeria’s Tax Reform Act 2025 and three related fiscal laws, describing the move as a necessary step to protect the integrity of the legislative process.
The report, titled “Analysis of the Re-Gazetting Procedure for Nigeria’s Tax Reform Act 2025,” examines the controversy that followed allegations of discrepancies between tax reform bills passed by the National Assembly and the versions later published in the Official Gazette of the Federation.
The National Assembly had said it is reviewing the recently gazetted tax reform laws following public backlash on reports of alleged alterations of some portions of the law.
What the report is saying
According to the Chairman, Alliance for Economic Research and Ethics Ltd/Gte, Dele Kelvin Oye, the Constitution of the Federal Republic of Nigeria, 1999 (as amended), clearly vests legislative powers exclusively in the National Assembly.
“Section 4(1) of the Constitution establishes the National Assembly as the sole body with the authority to make laws for the peace, order, and good government of the Federation,” the report stated.
It noted that under Section 58 of the Constitution, a bill only becomes law after passage by both chambers of the National Assembly and assent by the President.
Background to the tax reform controversy
The four laws at the centre of the controversy are the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
Signed into law by President Bola Ahmed Tinubu on June 26, 2025, the Acts are scheduled to take effect from January 1, 2026, and represent a comprehensive overhaul of Nigeria’s tax system.
However, public concern intensified in late 2025 following claims that the gazetted versions of the laws contained “material discrepancies and alterations” from the bills passed by both chambers of the National Assembly.
In response, the leadership of the National Assembly—under Senate President Godswill Akpabio and Speaker of the House of Representatives Abbas Tajudeen—directed the Clerk to the National Assembly to re-gazette the Acts.
Role of gazetting in Nigerian law
While gazetting serves as the official public notice of a law’s enactment, the report clarified that the Constitution does not make gazetting a precondition for the validity of an Act.
Instead, gazetting provides an authoritative and accessible record of the law for citizens, legal practitioners and the judiciary.
“If the gazette contains unauthorized alterations, it cannot be regarded as the true law,” the report said.
Why the national assembly can order re-gazetting
The report argued that the National Assembly acted within its constitutional authority by ordering the re-gazetting of the tax laws.
It explained that the directive was issued to the Clerk to the National Assembly (CNA)—the custodian of the legislature’s official records—rather than to the Executive or the Attorney General.
“The Clerk is responsible for preparing certified ‘as-passed’ copies of bills and maintaining authenticated records of Acts,” the report noted.
By instructing the Clerk to issue Certified True Copies (CTCs) and re-gazette the laws, the National Assembly was “using its own internal administrative machinery to correct the public record.”
Re-gazetting as a corrective, not legislative, action
The report described re-gazetting as a necessary administrative correction rather than a legislative amendment.
“Re-gazetting does not create a new law or amend an existing one; it merely corrects the public record to reflect the law as it was validly enacted,” the report said.
It warned that allowing an erroneous gazette to stand would “create immense legal uncertainty, invite litigation, and undermine the principle that laws must be clear, accessible, and predictable.”
A legally sound decision
In its conclusion, the Alliance for Economic Research and Ethics said the re-gazetting directive is “a legally sound and procedurally valid exercise of constitutional authority.”
“The decision to re-gazette the tax laws is a crucial step in reinforcing public trust in Nigeria’s democratic institutions,” the report stated.
It added that while re-gazetting addresses the immediate issue, the controversy exposes weaknesses in the post-legislative publication process and underscores the need for institutional reforms to prevent future breaches.
“Ultimately, the re-gazetting order affirms that in Nigeria’s constitutional democracy, the will of the people, as expressed through their elected representatives, cannot be altered in the shadows,” the report concluded.
What you should know
The House of Reps, led by the Speaker, Tajudeen Abbas, had inaugurated an ad hoc committee to undertake a review to establish the sequence of events and to identify any factors that may have contributed to the circumstances surrounding the legislative and administrative handling of the Acts.
Federal lawmaker, Akin Rotimi, who represents Ekiti North (Ikole/Oye) Federal Constituency, said the review includes a careful examination of any lapses, irregularities, or external interferences, should any be established.
