The Chartered Institute of Taxation of Nigeria (CITN) has called for the immediate verification of recently enacted tax laws amid growing public concerns that some provisions in the gazetted Acts may differ from the versions passed by the National Assembly.
In a statement on the controversy surrounding the new tax laws, the institute said recent public discourse has raised serious allegations that certain clauses may have been modified, inserted, or removed after legislative passage.
President and Chairman of Council of CITN, Innocent Ohagwa, said the matter should be urgently addressed by comparing the Bills passed by the National Assembly with the enrolled and gazetted Acts.
According to him, any discrepancies identified should be clearly communicated to the public, with prompt corrective action taken in line with constitutional and legislative procedures.
Ohagwa said such steps would help strengthen public confidence in the legislative process and prevent prolonged uncertainty, particularly in the administration and compliance of tax laws.
He stressed that the integrity of the legislative process is fundamental to the rule of law, good governance, and public trust in democratic institutions, noting that tax legislation demands the highest standards of accuracy, transparency, and procedural fidelity due to its far-reaching implications for government revenue, businesses, professionals, and citizens.
The CITN president expressed serious concern over allegations that the final gazetted versions of some tax Acts may not accurately reflect what was debated and approved by lawmakers.
“If established, such discrepancies—whether arising from procedural lapses, administrative errors or unauthorised alterations – could undermine the supremacy of the legislature, create legal ambiguity and compliance risks, erode public and investor confidence, expose taxpayers and professionals to unintended liabilities, and weaken trust in governance institutions,” he said.
To prevent a recurrence, Ohagwa recommended the introduction of stronger systemic safeguards, including improved document control and version-tracking mechanisms for Bills and Acts.
He also called for clear audit trails throughout the legislative drafting and enrolment process, enhanced inter-institutional checks before presidential assent, and structured stakeholder reviews for major tax legislation.
According to him, these measures would promote transparency, accountability, and institutional resilience in the law-making process. Ohagwa said the CITN’s position was guided by professionalism, respect for democratic institutions, and a commitment to the national interest, stressing that the authority of the National Assembly must be preserved and that laws must faithfully reflect what was lawfully debated and passed.
He added that transparency and accountability are essential for sustainable governance, particularly in tax administration, where certainty is critical.
“Even minor alterations to tax laws can have disproportionate consequences,” he said, noting that CITN has a professional responsibility to respond to developments that may undermine legislative integrity, regulatory certainty, and professional practice.
“As a professional body committed to ethical standards, legal certainty, and national development, we consider it necessary to state our position on this matter.
“We stand ready to offer our technical expertise and professional support to all relevant authorities in promoting clarity, certainty, transparency, confidence, and effectiveness in Nigeria’s tax laws and the tax system in general,” Ohagwa added.
