Nigeria’s ongoing tax reforms have come under heightened scrutiny following allegations that key tax laws were altered after being passed by the National Assembly, prompting strong reactions from civil society organisations demanding transparency, accountability and independent investigations.
The Resource Centre for Human Rights and Civic Education (CHRICED) described the allegations as “shocking,” warning that any post-legislative tampering with tax laws would amount to a grave assault on Nigeria’s democracy and constitutional order.
In a statement signed by its Executive Director, Comrade Dr. Ibrahim M. Zikirullahi, CHRICED reacted to claims by Peoples Democratic Party lawmaker, Abdulsammad Dasuki, who alleged that certain provisions were inserted into the tax reform laws after legislative approval. The organisation said the allegations suggested a deliberate attempt to rewrite laws outside democratic processes.
According to CHRICED, reports indicate that the gazetted versions of the tax laws contain provisions that were neither debated nor approved by lawmakers. These include alleged powers allowing tax authorities to seize funds without court orders, a requirement for taxpayers to pay 20 per cent of disputed assessments before filing appeals, the use of the United States dollar as the sole currency for tax computation, and unauthorised changes to petroleum income tax and value-added tax provisions.
“These are not clerical errors but acts of impunity,” the group said, citing Section 58 of the 1999 Constitution, which prohibits any alteration of bills after passage except by the National Assembly.
CHRICED warned that secret changes to laws would undermine public confidence, weaken investor trust and threaten democratic governance. While acknowledging the Speaker of the House of Representatives’ decision to set up a seven-member ad hoc committee, the organisation said this should be only the beginning of a broader accountability process. It criticised the silence of the Presidency and the Senate more than 48 hours after the allegations surfaced.
The group called for an independent, time-bound investigation, immediate suspension of the implementation of the disputed tax laws, prosecution of any officials found responsible, and public disclosure of investigative findings. It also urged citizens, labour unions, professional bodies and the media to remain vigilant, describing the issue as a defining test of Nigeria’s democracy.
Similarly, the Socio-Economic Rights and Accountability Project (SERAP) urged President Bola Tinubu to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, to publish certified true copies of the tax bills received from the National Assembly and the laws eventually signed and gazetted.
In a Freedom of Information request, SERAP asked for certified documents relating to the National Revenue Service (Establishment) Act, Joint Revenue Board of Nigeria (Establishment) Act, Nigeria Tax Administration Act and Nigeria Tax Act.
Signed by SERAP’s Deputy Director, Kolawole Oluwadare, the request also called for the establishment of an independent panel, headed by a retired Supreme Court or Court of Appeal Justice, to investigate alleged discrepancies between the versions passed by lawmakers and those gazetted. SERAP said the panel’s findings should be made public and anyone found culpable prosecuted.
The organisation argued that publishing certified copies would allow Nigerians to verify the authenticity of the laws and ensure compliance with constitutional provisions, international human rights standards and the principles of separation of powers.
Meanwhile, the #FixPolitics Initiative called on the Federal Government and the Federal Inland Revenue Service (FIRS) to publish the full text of the Memorandum of Understanding (MoU) between Nigeria and France’s tax authority.
In a statement signed by its Executive Director, Anthony Ubani, the group said official explanations regarding the MoU were insufficient and largely reactive, following public backlash.
While FIRS has said the agreement is intended to support technical cooperation, capacity building and digital transformation, #FixPolitics warned that tax administration is central to national sovereignty, public trust and citizens’ rights. It stressed that any international agreement in the sector must meet the highest standards of transparency, accountability and democratic oversight.
The group said Nigeria’s challenge was not whether to adopt global best practices, but how to do so without undermining public confidence or national sovereignty, adding that it would continue engaging stakeholders to ensure reforms strengthen democracy and protect citizens’ rights.
