Nigeria’s ongoing tax reform programme has come under renewed scrutiny following allegations of constitutional violations and procedural irregularities in the passage of recently enacted tax laws, sparking calls for the Federal Government to suspend their planned January implementation.
The concerns, as noticed by The Guardian, were highlighted in a policy brief issued to journalists in Taraba State on Wednesday by the Chief Executive Officer of the Center for Peace Education and Community Development,Dr. Joseph Gimba.
Gimba warned that shortcomings in the legislative process could expose the reforms to legal challenges and weaken public confidence in the tax system.
The tax reforms, which form a central pillar of the Federal Government’s economic strategy, are said to have been geared towards boosting domestic revenue generation, reducing reliance on volatile oil income, and strengthening fiscal discipline.
Dr. Gimba argued that the credibility of the new laws has been compromised by claims that some provisions in their final versions were neither properly debated nor approved by the National Assembly.
According to the policy brief, certain clauses were allegedly inserted, modified or replaced outside constitutionally mandated procedures, raising serious questions about transparency and legality.
The document also alleges that concessions favouring specific states or regions were included in the laws, potentially undermining principles of equity and federal balance.
“These issues strike at the heart of constitutional democracy,” Gimba said, noting that laws affected by procedural defects risk being invalidated by the courts and may struggle to gain public legitimacy.
The brief draws attention to the 1999 Constitution, which affirms the Constitution’s supremacy and outlines clear legislative procedures, including passage by both chambers of the National Assembly and presidential assent. Any alterations made after legislative approval without proper endorsement, it argues, amount to grave breaches of due process.
The policy brief further warned that proceeding with the January rollout without resolving the concerns could result in operational confusion for tax authorities, resistance from taxpayers, reputational damage to Nigeria’s reform agenda, and potential revenue losses if courts issue injunctions or strike down parts of the laws.
To address these risks, the brief recommends an immediate suspension of implementation pending a comprehensive legal and legislative review. It calls for the establishment of an independent panel of constitutional lawyers, legislative experts and fiscal specialists to audit the enacted laws against official National Assembly records, with the findings made public.
The document also urges that any contentious provisions be returned to the National Assembly for proper debate and revalidation in line with constitutional requirements. To prevent similar issues in the future, it recommends stronger safeguards, including digital authentication of bills, improved gazette verification processes and greater public access to final enacted laws.
Regarding accountability, the brief states that officials found to have engaged in unlawful alterations of legislation could face criminal prosecution, administrative sanctions, legislative discipline, or civil liability, depending on the nature of the violations.
While acknowledging that tax reform is vital to Nigeria’s long-term economic transformation, the brief concludes that the success of such reforms depends on strict adherence to the rule of law.
“Reforms perceived as manipulated or procedurally flawed cannot command public compliance or trust,” it stated, adding that postponing implementation to address the concerns would help strengthen constitutional order and support sustainable national development.
