The Chartered Institute of Taxation of Nigeria (CITN) has called for immediate verification of the contested tax Acts.
Stating its position on the new tax laws, the institute said this followed the recent public discourse that 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.
President and Chairman in Council, CITN, Innocent Ohagwa, said this would be achieved by comparing the versions passed by the National Assembly, the enrolled and gazetted Acts, to clear public clarification where discrepancies are identified, and prompt corrective action in line with constitutional and legislative procedures.
He said such steps would strengthen confidence in the legislative process and prevent prolonged uncertainty.
Noting that the integrity of the legislative process was fundamental to the rule of law, good governance, and public confidence in democratic institutions, he said tax legislation, in particular, required the highest level of accuracy, transparency, and procedural fidelity due to its far-reaching implications for government revenue, businesses, professionals and citizens.
He expressed 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.
Ohagwa said that 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.
Offering recommendations for systemic safeguards and to prevent recurrence, the CITN boss urged for strengthened document control and version-tracking mechanisms for Bills and Acts.
He also recommended clear audit trails throughout the legislative drafting and enrolment process, enhanced inter-institutional checks before presidential assent and structured stakeholder review for major tax legislation.
According to him, the measures will enhance transparency, accountability and institutional resilience.
Noting that the institute’s position is guided by professionalism, respect for democratic institutions and commitment to national interest, he reaffirmed that the authority of the National Assembly must be preserved, laws must faithfully reflect what was lawfully debated and passed with specifics of transparency and accountability that are essential to sustainable governance.
Stating the CITN’s mandate and professional responsibility, he said the institute has a duty to respond to matters that may undermine legislative integrity, regulatory certainty, and professional practice.
“For tax laws, where clarity and certainty are essential, even minor alterations can have disproportionate consequences.
“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 towards promoting clarity, certainty, transparency, confidence and effectiveness of Nigeria’s tax laws and the tax system in general,” he said.
