Centre Backs National Assembly On Re-Gazetting Of Tax Reform Acts

A group, Centre for Accountability and Fiscal Responsibility (CAFR) has said the recent re-gazetting of Nigeria’s tax reform laws by the National Assembly is a demonstration of institutional responsibility and respect for the rule of law, rather than evidence of legislative error or misconduct.

The group maintained that the action was a routine administrative safeguard aimed at ensuring legal certainty, accuracy, and enforceability of statutes with far-reaching fiscal and economic implications.

In a statement issued on Monday, the Centre for Accountability and Fiscal Responsibility (CAFR) said public criticisms suggesting misconduct or procedural failure by the legislature reflected a misunderstanding of constitutional lawmaking processes and statutory requirements for authenticating Acts of Parliament.

The group explained that the re-gazetting of the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Joint Revenue Board of Nigeria (Establishment) Act 2025, and the Nigeria Revenue Service (Establishment) Act 2025 followed established parliamentary and legal procedures designed to protect the integrity of the statute book.

According to CAFR, Nigerian law—particularly the Acts Authentication Act—requires the National Assembly to ensure that laws published in the official gazette exactly reflect the versions passed by both chambers and assented to by the President.

“The re-gazetting exercise should be understood as a verification mechanism, not a confession of error,” said CAFR National President, Dr Lawal Sadiq. “Authentication exists to ensure certainty and legal clarity, especially for laws with far-reaching fiscal and economic implications.”

He said the National Assembly leadership acted within constitutional limits by initiating an internal administrative review to align legislative records, presidential assent documents, and published texts, warning that failure to do so could expose the country to unnecessary legal disputes.

Sadiq stressed that the review did not reopen debate on the substance of the tax reforms, reverse legislative decisions, or infringe on executive or judicial powers, but was limited to confirming accuracy and completeness.

CAFR noted that tax legislation directly affects government revenue, business compliance, and citizens’ obligations, making procedural precision critical for enforceability and public confidence.

The group dismissed claims that the re-gazetting exercise signalled institutional weakness, arguing instead that it reflected transparency, restraint, and respect for constitutional order.

“In mature democracies, legislatures routinely conduct post-assent verifications, correct clerical inconsistencies, and reissue authenticated laws to preserve legal certainty,” Sadiq said.

He added that by prioritising due process over speed, the National Assembly demonstrated institutional responsibility, noting that credible legislation depends as much on procedural integrity as on political consensus.

CAFR cautioned against politicising routine administrative safeguards, warning that such actions could undermine public trust and distort understanding of legislative processes.

The group urged stakeholders to distinguish between substantive policy debates and administrative legislative procedures, stressing that strict adherence to due process strengthens the rule of law.

“The strength of a parliament is measured by the credibility of the laws it produces. By insisting on proper authentication and re-gazetting where necessary, the National Assembly acted in defence of legality, certainty and democratic integrity,” Sadiq said.

According to CAFR, the re-gazetting exercise ultimately reinforces confidence in the tax reforms and provides a stronger legal foundation for their implementation.