Allegations of significant alterations to tax reform laws, purportedly after their passage by the National Assembly and subsequent presidential assent, have ignited a constitutional debate among legal practitioners across Nigeria. This controversy has prompted the House of Representatives to launch a swift investigation, underscoring the gravity of the claims that challenge the integrity of the nation’s legislative process. The development casts a shadow over the implementation of critical fiscal policies, raising concerns about the sanctity of laws officially gazetted for public consumption.

The issue came to the fore during a recent plenary session when Hon. Abdulsammad Dasuki, a representative from Sokoto, raised a matter of privilege. He alleged substantial discrepancies between the versions of the tax bills approved by the National Assembly and those later assented to by President Bola Tinubu, which subsequently appeared in the official gazette. This stark contrast between the legislated and the published versions has fueled calls for immediate transparency and accountability from various quarters.

Senior Advocate of Nigeria, Mr. Dayo Akinlaja, emphatically stated that such alterations, if proven true, are unconstitutional and invalid. He clarified that the President’s constitutional role, as outlined in Sections 58 and 59 of the 1999 Constitution, is limited to either assenting to a bill precisely as passed by the National Assembly or withholding assent and returning it for reconsideration with suggested amendments. Any deviation from the original legislative text without due parliamentary process, he argued, constitutes a fundamental breach of the nation’s legal framework.

Echoing this sentiment, lawyer and activist Mr. Deji Adeyanju described the alleged discrepancies as a profound mockery of Nigeria’s democratic principles since 1999. He asserted that a President in a constitutional democracy can only sign into law the exact bill passed by the legislature. Adeyanju warned that any post-passage modification, whether through omission, addition, or substitution, amounts to legislative fraud and a direct affront to the sovereignty of the Nigerian populace. He urged the Tinubu administration to publicly disclose the authenticated version of the bill passed by the National Assembly without delay.

Legal expert Mr. Sylvester Emokhare further reinforced the constitutional implications, citing Sections 4 and 58 of the 1999 Constitution, which unequivocally vest law-making powers solely in the National Assembly. He highlighted that the gazetted version of any law serves as the official public record and the authoritative basis for enforcement. Therefore, the alleged discrepancies, if substantiated, raise serious questions about the legitimacy of the gazetted tax laws and the process by which they were altered, demanding comprehensive answers.

Professor of Law, Gbenga Bamodu, underscored that the “will of Parliament” is manifested in the specific form and wording of a bill that emerges after harmonisation between both Houses of the National Assembly. This harmonised version is what is presented to the President for assent. Professor Bamodu noted that any deviation between the version signed by the President and the legislative will raises profound suspicions, ranging from error to outright fraud, especially concerning a critical constitutional and societal matter like taxation. He also pondered how courts would address the validity of such a law, questioning whether presidential assent alone could validate a text that does not truly represent parliamentary intent.

The potential practical ramifications of these alleged alterations are also a significant concern. Chartered accountant Oladimeji Oke, CEO of Xtrathinktank Solutions, warned that such discrepancies could plunge both taxpayers and enforcement agencies into a state of legal uncertainty. He stressed that a lack of clarity could lead to conflicting interpretations among tax authorities, courts, and practitioners, potentially resulting in selective enforcement based on whichever version best suits the government’s convenience. Oke advised that the National Assembly formally reconcile the texts through an amendment Act to restore clarity and urged tax authorities to exercise restraint until the matter is resolved.

In response to the escalating concerns, Speaker of the House of Representatives, Mr. Tajudeen Abbas, formally constituted a seven-member ad-hoc committee during a recent plenary session. The committee, tasked with thoroughly investigating the allegations, is chaired by Muktar Betara. Other prominent members include former Deputy Speaker Ahmed Wase, Sada Soli, James Faleke, Fred Agbedi, Babajimi Benson, and Iduma Igarey. This high-profile committee is expected to delve into the specifics of the alleged alterations, ascertain their veracity, and recommend appropriate actions to uphold legislative integrity and constitutional adherence.

The collective outcry from legal experts and the swift parliamentary response underscore the profound importance of legislative integrity in a democratic system. The outcome of the ad-hoc committee’s investigation will be crucial in determining the validity of the gazetted tax laws and will set a precedent for how discrepancies between enacted and published legislation are addressed. Ultimately, the resolution of this contentious issue will be vital for maintaining public trust in governance and ensuring the rule of law prevails in Nigeria’s democratic journey.

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Keywords: Nigerian tax laws, legislative alteration, official gazette, constitutional validity, House of Representatives investigation, presidential assent, legal practitioners, tax reform bill