The Civil Society Legislative Advocacy Centre (CISLAC), has expressed serious concern over alleged alteration to the new tax law assented to by President Bola Ahmed Tinubu which is materially different from the version passed by the National Assembly.
CISLAC specifically warned that since taxation directly affects citizens, businesses, sub-national governments and the wider economy, any uncertainty or opacity surrounding tax legislation could erode investor confidence and heighten concerns about accountability and potential abuse of executive authority.
It emphasised that the controversy underscored the need to strengthen safeguards between the legislative and executive arms of government, recommending measures such as digital tracking of bills, public access to enrolled legislation and more transparent assent procedures.
Executive Director of CISLAC, Comrade Auwal Musa Rafsanjani, who stated the position of the organisation, warned that if the allegations are confirmed, the action clearly constitute a serious breach of constitutional order, legislative integrity and public trust.
Musa Rafsanjani in a statement noted that Nigeria’s law-making process is clearly outlined in the Constitution, stressing that any alteration of a bill after it has been duly passed by the legislature undermines democratic governance and the principle of separation of powers.
CISLAC noted that the allegations are particularly troubling given the extensive and inclusive public consultations that preceded the passage of the tax law.
According to CISLAC; “The consultations involved taxpayers, civil society organisations, professional bodies, the private sector, labour unions, local governments and technical experts”.
CISLAC also said any unilateral changes to provisions agreed through such a process, without renewed legislative scrutiny or public engagement, would violate public trust and the fundamental tax principle of representation.
It therefore cautioned that uncertainty over the authenticity of the tax law, at a time when a new tax regime is expected to take effect, could worsen the economic hardship already confronting many Nigerians.
CISLAC pointed at rising living costs, inflation, declining purchasing power and reduced access to basic services, stressing that implementing a disputed tax framework could deepen inequality, discourage compliance and fuel public resentment.
The organisation stressed that tax reforms must be grounded in clarity, legality, fairness and social sensitivity, and emphasised that any system introduced without transparency, effective public communication and legislative certainty, weakens voluntary compliance and the social contract between the state and citizens.
CISLAC therefore called on the Presidency to urgently publish the exact version of the tax law it assented to, alongside the authenticated copy passed by the National Assembly, to allow for public verification, just as it called on the leadership of the National Assembly to exercise its oversight powers to determine whether the assented law reflects the legislature’s intent, including a review of the enrolled bill process.
It said any discrepancy discovered should be treated as unconstitutional and addressed through lawful means, such as re-transmitting the correct bill or seeking judicial interpretation where necessary.
It also called for an independent review by relevant institutions, including the Office of the Attorney-General of the Federation and, if required, the judiciary, to establish the facts and assign responsibility.
CISLAC insisted that the controversy is not partisan, but central to protecting Nigeria’s democratic institutions, stressing that allowing any arm of government to unilaterally alter laws passed by another sets a dangerous precedent.
The civil society organisation tasked all parties to act with restraint, openness and fidelity to the Constitution, and assured that it would continue monitoring developments and engaging stakeholders to promote transparency, accountability and the rule of law.
