Tax Legislation & Governance
By Kingsley Okoye
Abuja, Jan. 1, 2026 (NAN) – In a significant move to uphold legislative integrity, the National Assembly has announced concrete steps to address mounting public and professional concerns over alleged inconsistencies between its passed versions of key Tax Acts and the official gazetted documents. This action follows reports of discrepancies that could impact legal certainty for businesses and tax authorities.
The Assembly’s Director of Information, Mr. Bullah Bi-Allah, stated that certified copies of the bills as signed by President Bola Tinubu, including the critical certificate pages, will be made publicly available for verification. This decision directly responds to calls for transparency, aiming to dispel confusion and allow stakeholders—including legal practitioners, accountants, and corporate entities—to review the definitive texts.
Bi-Allah acknowledged that the Assembly’s management is aware of the alleged variances between its own votes and proceedings and the versions published in the official gazette. Such discrepancies, if real, are not merely clerical; they can create legal ambiguities, affect taxpayer obligations, and undermine trust in the legislative process. The Director revealed that, despite widespread discussion, formal requests for Certified True Copies (CTCs) of the harmonised bills have been limited, though all submitted requests have been processed.
To resolve the immediate issue, the Clerk to the National Assembly is collaborating with the Federal Government Printing Press to ensure the publication of the duly certified and assented Acts. The official gazettes are expected to be ready. Bi-Allah clarified the division of responsibilities: while the Clerk initiates the gazetting process, the statutory duty for printing and publication rests with the government printing press.
Looking beyond the current situation, the National Assembly plans to review and strengthen its internal procedures for transmitting and gazetting bills to prevent future occurrences. Key reforms announced include:
- All bills for presidential assent will henceforth be routed exclusively through designated presidential liaison officers, creating a clearer chain of custody.
- A new verification protocol will be established where the Federal Government Printing Press will only accept gazetting requests initiated directly by the Clerk to the National Assembly or an authorised representative, thereby closing potential loopholes for unauthorised alterations.
“The National Assembly appreciates Nigerians for their interest and constructive engagement in strengthening transparency, accountability, and professionalism in the legislative process,” Bi-Allah concluded.
This proactive stance is crucial. Clear, accessible, and unambiguous tax laws are the bedrock of a predictable business environment and effective revenue collection. By releasing these documents and reforming its processes, the National Assembly seeks to reinforce public confidence and ensure that the laws governing the nation’s economy are exactly as passed and assented to.
KC/IS
Edited by Ismail Abdulaziz
