The National Assembly has directed the clerk to re-gazette recently assented tax reform acts and issue certified true copies of the versions passed by both chambers following concerns over unapproved alterations. The move confirmed allegations by lawmaker Abdusammad Dasuki that the language of the four gazetted tax laws differed from what was originally passed and sent to President Bola Tinubu for assent.
Lawmakers observed controversial sections in the published tax laws that were not part of the harmonised legislation, prompting the re-gazetting order. For instance, a constitutional safeguard requiring a court order before tax agents seize assets was removed in the gazetted version, and instead it stated that “a court cannot review any administrative decision of the tax office” regarding asset seizures, lawmakers said.
Other disputed changes include provisions allowing law enforcement to arrest suspected tax offenders and requiring taxpayers to pay 20 per cent of a disputed penalty before appealing. The Nigerian Bar Association and civil society groups have urged the suspension of the investigation into discrepancies, and the Peoples Redemption Party has called for impeachment proceedings if alterations are confirmed.