Muammad Nami, former Executive Chairman of the Federal Inland Revenue Service (FIRS), has expressed deep concern over reports from the National Assembly that key provisions of the Tax Administration Act were unlawfully altered by unidentified persons before the law was gazetted.
According to the reports, the version of the Tax Administration Act eventually gazetted differed materially from the bill duly passed by both chambers of the National Assembly and signed by the President. This implies that substantial changes were introduced at the point of gazetting without the knowledge or approval of either the Presidency or the National Assembly.
Mr. Nami described the development as unprecedented, regrettable, and dangerous for Nigeria’s constitutional democracy, stressing that it represents the first known instance in the country’s history where a duly enacted law was allegedly altered after presidential assent.
“This is a grave matter that demands a thorough, transparent, and unimpeded investigation. Those responsible for this criminal act must be identified, prosecuted, and punished in accordance with the law,” he stated.
He further expressed concern over calls for public protests against the government over an act it may not have been involved in, especially at a time when the country is grappling with insecurity, fiscal pressures, budget deficits, and rising public debt.
Mr. Nami also questioned the logic of proposing stakeholder consultations on a document that may have been criminally manipulated, warning against attempts to discard years of rigorous legislative work, research, investment, and consultations undertaken by the National Assembly since 2022 to reform Nigeria’s tax system.
“What we appear to have is a situation involving, on one hand, individuals who allegedly criminally altered a legal document, and on the other, actors behaving like a government within a government. Nigeria cannot afford to side with either,” he said.
He emphasized that Nigeria’s stability, peace, and development must remain paramount, urging all stakeholders to act responsibly in the national interest.
In this regard, Mr. Nami called on Nigerians to stand firmly with the National Assembly, noting that it has demonstrated commitment to preserving peace, protecting institutional integrity, and ensuring that the significant resources already invested in tax reforms are not wasted.
He reiterated that the successful implementation of the new tax regime by January 2026 is critical to blocking revenue leakages, funding economic growth and development, servicing public debt, addressing budget deficits, expanding social welfare programmes, enhancing security, building world-class infrastructure, and attracting foreign direct investment.
He also highlighted that many provisions of the reformed tax laws are designed to ensure that governments prioritise taxing prosperity over poverty, and fruits over seeds, thereby allowing small and medium-sized enterprises (SMEs) to grow, create jobs, and ultimately become future taxpayers.
Findings of the NASS Committee on the Review of the Alterations
Based on reports supported by forensic comparisons and independent legal opinions, the committee reportedly established that:
• Substantive provisions were inserted, deleted, or modified after passage by both chambers of the National Assembly;
• Several parliamentary oversight, accountability, and reporting mechanisms were removed;
• New coercive and fiscal powers, including arrest powers, garnishee proceedings without court orders, compulsory USD computation, and appeal security deposits, appeared without legislative approval; and
• These changes go beyond clerical or editorial corrections and are therefore unacceptable.
Constitutional Implications
If confirmed, these actions have serious constitutional consequences, as:
• Sections 4 and 58 of the 1999 Constitution vest law-making powers exclusively in the National Assembly;
• Neither the executive nor any other authority has the power to alter a bill after passage;
• Any such post-passage alterations are unconstitutional, ultra vires, and void; and
• The affected provisions are vulnerable to judicial invalidation, creating legal and fiscal uncertainty.
Way Forward
Mr. Nami recommended the following steps:
- The National Assembly should consider cancelling the gazetted Tax Administration Acts in their current form.
- The National Assembly should mandate its review committee to work jointly with the executive to gazette the exact version of the law duly passed by both chambers.
- A comprehensive investigation should be conducted to identify, prosecute, and punish all those involved in the unlawful alterations.
- The Executive should direct the FIRS to suspend the issuance of regulations and information circulars relating to the disputed provisions to prevent further confusion and damage to the tax system.
Muhammad Nami is the immediate past Executive Chairman of the Federal Inland Revenue Service, Chairman of the Joint Tax Board, and former President of the Commonwealth Association of Tax Administrators (CATA)
