Nigeria’s tax reform programme is facing growing controversy amid allegations of constitutional breaches and procedural irregularities in the passage of newly enacted tax laws, prompting calls for the Federal Government to suspend their planned implementation in January.
The concerns, as noticed by our correspondent, were outlined in a policy brief issued out to journalists in Taraba state by the Chief Executive Officer of the Center for Peace Education and Community Development, Joseph Gimba, who warned that flaws in the legislative process could expose the reforms to legal challenges and erode public trust.
Gimba argued that the credibility of the laws has been undermined by claims that certain provisions in the final versions were not properly debated or approved by the National Assembly.
According to the brief, some clauses were allegedly inserted, altered or replaced outside constitutionally prescribed procedures, raising questions about transparency and legality. There are also allegations that concessions benefiting specific states or regions were embedded in the laws, potentially violating principles of equity and federal balance.
“These issues strike at the heart of constitutional democracy,” Gimba said, noting that laws tainted by procedural defects are vulnerable to being struck down by the courts and may lack public legitimacy.
The policy brief references the 1999 Constitution, which establishes the supremacy of the Constitution over all laws and sets out clear procedures for legislation, including approval by both chambers of the National Assembly and presidential assent. Any post-approval changes made without legislative endorsement, it argues, amount to serious violations of due process.
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The brief cautions that proceeding with implementation in January could lead to operational confusion for tax authorities, resistance from taxpayers, reputational damage for Nigeria’s reform agenda, and possible revenue losses if courts issue injunctions or nullify parts of the laws.
As a result, several recommendations were put forward, including an immediate suspension of the January rollout pending a comprehensive legal review. The brief calls for the establishment of an independent panel of constitutional lawyers, legislative experts and fiscal specialists to audit the enacted laws against official National Assembly records, with findings made public.
It also urged that any disputed provisions be returned to the National Assembly for proper debate and revalidation, in line with constitutional requirements.
To prevent future disputes, the brief recommends stronger safeguards such as digital authentication of bills, improved gazette verification, and greater public access to final enacted laws.
On accountability, the document states that officials found to have engaged in unlawful alterations could face criminal prosecution, administrative discipline, legislative sanctions, or civil liability, depending on the nature of the misconduct.
While acknowledging that tax reform is critical to Nigeria’s long-term economic transformation, the policy brief concludes that success depends on strict adherence to the rule of law.
“Reforms perceived as manipulated or procedurally flawed cannot command public compliance or trust,” it said, adding that delaying implementation to address the concerns would strengthen constitutional order and ultimately support sustainable national development.
