Following the controversy that has trailed alleged alteration of the passed Tax law by the legislature and the version gazetted by the federal government, the National Assembly on Fridy, December 26, 2025, directed the re-gazetting of four of the major tax reform laws.
The leadership of the National Assembly explained that the move is purely administrative aimed at protecting the integrity of the legislative record.
It however, stressed that the review did not amount to an admission of wrongdoing, but strictly confined to institutional processes and procedures.
The leadership of the National Assembly said; “It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate”.
These were contained in a statement on Friday by spokesperson of the House of Representatives, Hon Akin Rotimi, in which he said that the leadership of both the Senate and House of Representatives, directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies (CTCs) of the versions duly passed by both chambers of the National Assembly.
The directive followed growing public commentary surrounding the passage, presidential assent and publication in the Federal Government’s Official Gazette of 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.
The statement noted that the concerns raised touch on “the harmonisation of Bills passed by the Senate and the House of Representatives, the documentation transmitted for Presidential assent, and the versions of the Acts subsequently published in the Official Gazette.”
Rotimi said the legislature was already handling the matter strictly within its constitutional powers and assured the public that the matters are being addressed strictly within the constitutional and statutory remit of the National Assembly.
The spokesperson of the House of Reps noted that only last week, the House constituted a seven-man Ad Hoc Committee after the issue was raised on the floor through a Point of Order (Privileges).
Rotimi further said; “The Ad Hoc Committee, alongside other relevant Committees of the National Assembly, working in collaboration with the management of the National Assembly, is undertaking an institutional 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”.
He also said that the review would include “a careful examination of any lapses, irregularities, or external interferences, should any be established,” emphasising that the exercise was being conducted “in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, the Standing Orders of both Chambers, and established parliamentary practice.”
Rotimi explained that as part of the process, the leadership of the National Assembly, under Senate President Godswill Akpabio and Speaker of the House Abbas Tajudeen, directed the re-gazetting to clear any ambiguity.
He further said; “This administrative step is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly”.
Rotimi explained that the action was taken without prejudice to the powers, functions, or actions of any other arm or agency of government and would not affect any rights, obligations, or legal processes arising under the Constitution or any other applicable law.
While reaffirming its commitment to democratic norms, the House said it remained firmly committed to the principles of constitutionalism, separation of powers, due process, and the supremacy of the rule of law.
The statement said; “Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions”.
The statement appealed to the public to exercise restraint, saying that members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without speculation or conjecture.
The House assured that its leadership remained committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as custodian of the legislative authority of the Federal Republic of Nigeria and assured that it would provide further details as the review progressed.
Find below the press statement by the House of Reps.
PRESS STATEMENT
For Immediate Release
Position of the House on Issues Surrounding the Tax Reform Laws
Abuja, FCT | Friday, December 26, 2025 – Recent public commentary has focused on the legislative process relating to the passage, presidential assent, and publication in the Official Gazette of the Federal Government of the following Acts: the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.
The commentary has raised issues concerning the harmonisation of Bills passed by the Senate and the House of Representatives, the documentation transmitted for Presidential assent, and the versions of the Acts subsequently published in the Official Gazette.
The House of Representatives wishes to assure the public that these matters are being addressed strictly within the constitutional and statutory remit of the National Assembly. Only last week, the House constituted a seven-man Ad Hoc Committee on the matter after an Honourable Member raised it under a Point of Order (Privileges).
The Ad Hoc Committee, alongside other relevant Committees of the National Assembly, working in collaboration with the Management of the National Assembly, is undertaking an institutional 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.
This includes a careful examination of any lapses, irregularities, or external interferences, should any be established.
The review is being conducted in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria, the Standing Orders of both Chambers, and established parliamentary practice.
In the course of this review, and in the interest of clarity, accuracy, and the integrity of the legislative record, the leadership of the National Assembly, under the President of the Senate, Distinguished Senator Godswill Obot Akpabio, GCON, and the Speaker of the House of Representatives, Rt. Hon. Abbas Tajudeen, PhD, GCON, has directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both Chambers of the National Assembly.
This administrative step is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly.
This review is strictly confined to institutional processes and procedures. It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate. It is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government, and without prejudice to any rights, obligations, or legal processes arising under the Constitution or any other applicable law.
The House of Representatives, under the leadership of the Speaker, Rt. Hon. Abbas Tajudeen, PhD, GCON, remains firmly committed to the principles of constitutionalism, separation of powers, due process, and the supremacy of the rule of law. Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions.
Members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without speculation or conjecture. The leadership of the House of Representatives remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as custodian of the legislative authority of the Federal Republic of Nigeria.
Further information will be provided as may be necessary.
Signed:
Rep. Akin Rotimi, mnipr
House Spokesman/Chairman,
House Committee on Media and Public Affairs.
