By Ikechukwu Nnochiri
ABUJA– Senior Advocates of Nigeria, SANs, have advanced reasons why the Federal Government should not proceed with its plan to commence the enforcement of new tax laws from January 1, 2026.
In separate reactions, the senior lawyers insisted that it would amount to an affront on the rule of law for such enforcement to begin, despite alleged post-passage alterations to the legislations.
They argued that a law that was duly passed by the National Assembly and officially gazetted, could not be enforced if it is found to contain illegal alterations.
It was their position that since the alterations were not done by the legislative arm of the government, it rendered the gazetted law unconstitutional, void and unenforceable.
In a blunt and curt reaction, Mr. Mohammed Abeny, SAN, described a declaration by the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Mr. Taiwo Oyedele, that even President Bola Tinubu cannot stop the January 1 commencement date of the new tax law, as “reckless talk and disregard to rule of law in governance.”
On his part, Chief J. K. Gadzama, SAN, argued that the discrepancies between the version of the tax laws passed by the National Assembly and the official gazetted copy, “created a serious constitutional and legal crisis.”
Arguing that there was a constitutional violation, Chief Gadzama, SAN, said: “Section 58 of the 1999 Constitution lays out the precise process for how a bill becomes law. It states that once the President gives assent (or the National Assembly overrides a veto), the Clerk of the National Assembly shall cause the Act to be published in the Official Gazette.
“The gazetted version is the definitive, authentic text of the law. If the gazetted version differs from the one passed, it means the constitutional process has been breached.
“The ‘law’ in the public domain is not the law as legitimately made.”
Continuing, he contended that the development has created a legal uncertainty that touches on the validity of the new law.
“Which version is the true law? Citizens, businesses, and the judiciary cannot know with certainty what the law says. This undermines the rule of law and the principle that laws must be accessible and predictable.
“A court could declare the gazetted version (or parts of it) invalid or null and void if it is proven to be materially different from the version passed. This would create a legal vacuum for tax matters the law intended to address.”
More so, the learned silk stressed that the situation posed challenges to enforcement and compliance.
“The Federal Inland Revenue Service (FIRS) or other tax authorities cannot reliably enforce the law. Any attempt to apply provisions that exist only in the gazetted version (but not in the passed version) would be legally challengeable.
“Taxpayers facing liabilities or penalties under the discrepant provisions could seek injunctions or challenge the law in court, leading to a flood of litigation and a freeze on the law’s implementation.
“This reveals a major failure in the legislative process—either within the National Assembly’s record-keeping, the Clerk’s office, or the Government Printer (Federal Ministry of Justice’s Gazette office). It erodes public confidence in the institutions of government.
“The House of Representatives’ discovery points to a need for a probe. Was the discrepancy a clerical error, or was it a deliberate alteration (a serious criminal act)? The Constitution does not envisage any authority altering a law after passage and before gazetting.”
Gadzama, SAN, therefore, suggested remedial actions he said could entail the immediate suspension of planned enforcement of the law.
“The Attorney-General of the Federation may advise that the implementation of the discrepant provisions be suspended until rectified.
“The most straightforward legal remedy is for the National Assembly to pass a new ‘Correction Bill’ or an amendment act that explicitly adopts the intended, correct version. This new bill would then go through assent and proper gazetting.
“An affected person or the National Assembly itself could seek a judicial interpretation or declaration from the Federal High Court or Supreme Court on the validity of the law and the correct version.”
Going down the memory lane, the senior lawyer recalled that such incident occurred in the past.
“Similar issues have arisen in the past (e.g., with the Electoral Act and other statutes). Courts have consistently held that the authentic law is the one passed by the legislature and assented to, not an incorrectly published version. In Attorney-General of the Federation v. Guardian Newspapers Ltd (1999), the Supreme Court emphasized the supremacy of the constitutionally passed version.
“This is not a mere administrative error; it is a fundamental flaw that strikes at the heart of legislative due process.
“Until resolved, the Tax Reform Law’s legal force is in jeopardy.
“The National Assembly must act swiftly—either through a corrective legislative action or by collaborating with the Executive to withdraw and re-gazette the correct version—to avert prolonged legal chaos in Nigeria’s tax regime,” he added.
Meanwhile, reacting to Oyedele’s declaration, Mr. Dayo Akinlaja, SAN, said: “He is legally correct. Rightly or wrongly, the law has been gazetted with a commencement date prescribed.
“Only a court action can stop its operation as legislated at this time. Of course, it is within the constitutional powers of the legislature to amend or repeal the Act if so found necessary. Shorn of these two possibilities, the Act will operate as it is, regardless of its seeming moral blight.”
Earlier, the Nigerian Bar Association, NBA, in a statement that was signed by its President, Mazi Afam Osigwe, SAN, maintained that controversies surrounding the tax reform law had cast doubt on the sanctity of the country’s lawmaking process.
NBA, which is the umbrella body of lawyers in the country, added that the controversies struck “at the very heart of constitutional governance and call into question the procedural sanctity that must attend lawmaking in a democratic society.”
It said: “The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process. Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended.
“Legal and policy uncertainty of this magnitude has far-reaching consequences. It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law. Such uncertainty is inimical to economic stability and should have no place in a system governed by the rule of law.
“Nigeria’s constitutional democracy demands that laws, especially those with profound economic and social implications, emerge from processes that are transparent, accountable, and beyond reproach. Anything short of this undermines public trust and weakens the foundation upon which lawful governance rests.
“We therefore call on all relevant authorities to act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law,” the NBA stated.
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