CITAD raises alarm over alleged alteration of tax reform acts, calls for transparency

The Centre for Information Technology and Development (CITAD) has expressed concern over what it described as credible allegations that the versions of Nigeria’s recently passed Tax Reform Acts published in the official Gazette differ materially from those debated, approved and passed by the National Assembly.

CITAD Executive Director, YZ Ya’u, disclosed this in a statement he signed on Friday, following claims raised during plenary at the House of Representatives on December 17, 2025.

According to the organisation, the allegations were brought to public attention by a House of Representatives member, Abdulsamad Dasuki, who accused unidentified actors of breaching legislative privilege by altering key provisions of the tax bills after they had been passed by both chambers of the National Assembly.

CITAD noted that the claims raise serious constitutional, legal and democratic concerns that require urgent attention.

The organisation stressed that under Nigeria’s Constitution, lawmaking powers rest solely with the National Assembly, warning that any post-passage alteration of legislation outside the prescribed legislative process amounts to an unlawful intrusion into legislative authority and a violation of the doctrine of separation of powers.

It added that preliminary reviews of the gazetted tax laws suggest the alleged discrepancies are substantive rather than editorial, with the potential to significantly change the intent, safeguards and legal consequences of the Acts as passed.

SolaceBase reports that CITAD further observed that reported areas of concern include provisions on tax computation, appeal procedures and enforcement powers, some of which allegedly expand the authority of tax agencies while weakening judicial oversight and taxpayer protections.

If confirmed, the organisation said such changes could undermine due process and erode public trust in the tax reform agenda.

While acknowledging the decision of the House of Representatives to set up an ad-hoc committee to investigate the matter, CITAD said the gravity of the allegations demands an open, transparent and time-bound process capable of restoring confidence in the legislative system.

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The group called for greater transparency through the publication of the Votes and Proceedings and relevant Hansard records of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions of the Acts, to allow Nigerians to independently verify what was debated and passed against what was eventually published as law.

It also urged a thorough and independent legislative investigation to determine how the alleged alterations occurred, who authorised them and under what authority.

CITAD further demanded the immediate suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of January 1, 2026, pending the outcome of the investigation.

It warned that proceeding under a cloud of alleged illegality could lead to avoidable litigation, legal uncertainty and further loss of public confidence.

The organisation clarified that its position does not amount to opposition to tax reform, noting that Nigeria requires a fair, efficient and modern tax system.

However, it maintained that no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices.

CITAD therefore urged the National Assembly to act decisively to safeguard the integrity of the legislative process, describing it as fundamental to democracy, the rule of law and public trust.