Law Professor Auwalu H. Yadudu has expressed serious concern over what he described as an alleged usurpation of the legislative powers of the National Assembly following discrepancies between tax laws passed by lawmakers and versions subsequently released by the Federal Government.
In a detailed comment, Professor Yadudu said his review of a document summarizing the differences between the laws passed by the National Assembly and the published copies had led him to an “inevitable conclusion” that elements within the executive arm of government may have unilaterally altered the laws in pursuit of a tax reform agenda by executive order.
His intervention followed a motion moved in the House of Representatives on Wednesday by Rep. Abdussamad Dasuki (Kebbe/Tambuwal Federal Constituency, Sokoto State), who alleged breach of legislative privilege. Dasuki told the House that the provisions of four tax bills debated, harmonized and passed by both houses of the National Assembly were materially different from those contained in the official Gazette.
Professor Yadudu said such amendments, if verified, will strike at the heart of constitutional governance. “How else can you explain an extensive review and alteration of laws that were publicly debated, subjected to public hearings and duly approved, to now insert completely new provisions or eliminate legally adopted ones?” asked.
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Highlighting examples from the Nigerian Tax Administration Act, Yadudu pointed out changes affecting the provisions on petroleum income tax and value added tax, which he said overturned legislative consensus and introduced internal inconsistencies. It also cited a provision in the published version that requires the use of the US dollar as the sole currency to calculate tax obligations, contrary to the approved law, which allows calculations in any currency relevant to the transaction.
According to him, the published law also introduced a new requirement requiring taxpayers to pay 20 percent of a disputed tax assessment before being able to file an appeal, a provision that does not appear in the law passed by the National Assembly and which he described as potentially unconstitutional.
Yadudu also criticized provisions granting tax authorities warrantless seizure powers, warning that such measures undermine procedural fairness and judicial oversight. He noted that while the law passed by lawmakers requires court orders for garnishee actions, the published version exempts some tax authorities from this requirement.
“These are just some of the discrepancies observed,” Yadudu said, adding that more may exist in other tax reform laws. He warned that the credibility of the entire tax reform exercise had been “completely undermined” and that public trust, already fragile, had suffered further damage.
He called for an open and thorough investigation by both chambers of the National Assembly to determine who authorized the changes and how they were made. He also questioned the wisdom of the tax reforms’ proposed start date of January 1, 2026, arguing that enforcing the laws under a cloud of alleged illegality would expose the government to avoidable litigation and uncertainty.
“Proceeding on these accusations risks dignifying impunity and further subverting legislative autonomy,” Yadudu said, urging restraint until the matter is fully resolved.
Rep. Dasuki had earlier told the House that after comparing the published laws with the votes and procedures and the harmonized versions adopted by both chambers, he discovered inconsistencies that he believed amounted to a violation of legislative privilege.