Nigeria Tax Reform Implementation Suspended

The Nigerian government is facing calls to halt the implementation of new tax laws amid controversy over alleged alterations to the legislation. The Minority Caucus of the House of Representatives has asked the Federal Government to suspend the implementation of the tax laws until investigations into the allegations are concluded. This comes after Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, insisted that the implementation of the Nigerian Tax Act and the Nigerian Tax Administration Act would go ahead as planned on January 1, 2026.

The tax reform laws, which were signed into law by President Bola Ahmed Tinubu, aim to provide relief to the Nigerian people by reducing taxes for low-income workers and small businesses. However, a member of the House of Representatives, Abdussamad Dasuki, recently raised concerns about discrepancies between the tax laws passed by the National Assembly and the versions subsequently gazetted and made available to the public. Dasuki argued that his legislative rights had been breached because the content of the gazetted tax laws did not reflect what lawmakers debated and approved on the floor of the House.

The Minority Caucus has expressed concern over the allegations, stating that the National Assembly is the custodian of the genuine documents of the laws of the federation that have been passed. The caucus has called on Nigerians to disregard any purported tax laws being circulated without the signature of the Clerk to the National Assembly and the President, saying that such laws did not originate from the National Assembly. The Federal Government has welcomed the position of the National Assembly on the allegations and is ready to work with federal lawmakers to address the concerns raised by Nigerians.

The controversy surrounding the tax laws has significant implications for the country’s tax system, which is scheduled to undergo its most significant overhaul in decades. The tax reform laws include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act, all operating under a single authority, the Nigeria Revenue Service. As the January 1, 2026, implementation date approaches, the government must address the concerns raised by the Minority Caucus and ensure that the tax laws are implemented in a fair and transparent manner.

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