The Chartered Institute of Taxation of Nigeria has warned of risks to which the country may be exposed following alleged discrepancies between tax laws passed by the National Assembly and the versions eventually gazetted.
In a position paper signed and released on Wednesday by its 17th President and Chairman-in-Council, Innocent Ohagwa, the Institute said such developments pose serious risks to governance, legal certainty and public confidence.The tax laws, scheduled to take effect on January 1, 2026, were signed recently by President Bola Tinubu.
In response, Speaker of the House of Representatives, Tajudeen Abbas, constituted a seven-member committee chaired by the Chairman of the House Committee on Appropriations, Mukhtar Betara, to investigate the allegations.
According to the Institute, the integrity of the legislative process is fundamental to the rule of law, good governance and public confidence in democratic institutions.
The CITN president added that “tax legislation, in particular, requires the highest level of accuracy, transparency, and procedural fidelity due to its far-reaching implications for government revenue, businesses, professionals, and citizens.”
CITN stated that it has “noted ongoing public discussions and media reports concerning the 2025 tax laws, including questions raised about alignment between various legislative versions and the gazetted copies currently in circulation.”
The Institute said that “recent public discourse has raised concerns that certain provisions of the newly enacted tax laws may differ from the versions passed by the National Assembly, allegedly through modification, insertion, or removal of clauses after legislative passage,” explaining that “as a professional body committed to ethical standards, legal certainty, and national development, we consider it necessary to state our position on this matter.”
Emphasising its institutional mandate, CITN noted that “our mandate includes, amongst others, upholding professional and ethical standards; promoting legal certainty and best practices; supporting sound public policy and governance; and protecting the public interest through informed professional engagement.”
It added that “accordingly, we have a duty to respond to matters that may undermine legislative integrity, regulatory certainty and professional practice.”
Expressing its core concern, the Institute stated, “We express serious concern over allegations that the final gazetted versions of certain tax Acts may not accurately reflect the Bills as debated and passed by the National Assembly.”
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