Tinubu refuses to suspend “altered” tax law despite uncertainty over final text

President Bola Tinubu has rejected calls to suspend the implementation of Nigeria’s new tax laws, insisting they will take effect on January 1, 2026, despite mounting controversy over allegations that the government’s official version of the law differs from what the National Assembly passed.

In a statement issued Tuesday while he remains outside the country, the president said the government had found “no substantial issue” warranting a halt to the reforms, describing them as a “once-in-a-generation opportunity” to reset Nigeria’s fiscal framework and strengthen the social contract.

“The new tax laws, including those that took effect on June 26, 2025, and the remaining acts scheduled to commence on January 1, 2026, will continue as planned,” Tinubu said.

The president’s stance comes amid growing scrutiny of the legislative process that produced the Tax Act 2025, after a lawmaker disclosed earlier this month that the version gazetted by the executive contained provisions not approved by parliament. The revelation triggered an investigation by the House of Representatives and sparked calls from civil society groups, lawyers and policy experts for the suspension of implementation pending a transparent inquiry.

Despite the gravity of the allegations, neither the Presidency nor the National Assembly has published the two versions of the law – the one passed by lawmakers and the one gazetted – for public comparison. Critics say the refusal has deepened public mistrust and raised constitutional questions about the integrity of the lawmaking process.

The House of Representatives last week said it would “re-gazette” the law after concluding its probe – a move that has itself drawn criticism from lawyers, who argue that the legislature has no power to gazette laws, a function reserved for the executive.

A credibility test

Former education minister and World Bank vice president Obiageli “Oby” Ezekwesili described the situation as a “credibility crisis” that threatens the legitimacy of Nigeria’s tax reform agenda.

In a public memorandum addressed to the president and the leadership of the National Assembly on Tuesday, Ezekwesili said the reported divergence between the gazetted text and the bill passed by lawmakers raised “grave constitutional concerns” and demanded an immediate suspension of implementation.

“Any situation in which an inauthentic legislative text is published or treated as law – whether by error, negligence, or intent – demands immediate suspension of implementation and a transparent, independent inquiry,” she said.

Ezekwesili warned that a tax system could not command voluntary compliance without legitimacy, arguing that proceeding with implementation while questions remain unresolved would undermine public confidence and the rule of law.

She called for the suspension of all actions taken under the disputed law, a full investigation into how the divergence occurred, and a restart of the legislative process through open public hearings if necessary.

“The proper and only thing that should commence on January 1, 2026 is an inquiry process that will inspire the confidence of Nigerians,” she said.

Presidency pushes ahead

Tinubu’s statement, however, signalled no intention to slow the rollout. While acknowledging “public discourse surrounding alleged changes,” the president said his administration remained committed to due process and would work with the National Assembly to resolve any issues identified — without disrupting implementation.

“These reforms are not designed to raise taxes,” he said, describing them instead as measures to harmonise the tax system, protect dignity and strengthen fiscal competitiveness.