Tax Act Discrepancies Amount To Usurpation Of Legislative Powers — Prof. Yadudu

Renowned Professor of Law, Auwalu Yadudu, has raised grave concerns over what he described as an alleged usurpation of the National Assembly’s legislative powers following discrepancies between new tax laws passed by lawmakers and the versions gazetted by the Federal Government.

In a detailed commentary, Prof. Yadudu said his review of a document summarising differences between the Acts passed by the National Assembly and the gazetted copies had led him to an “inescapable conclusion” that elements within the Executive arm of government may have unilaterally altered the laws in pursuit of a tax reform agenda by executive fiat.

His intervention followed a motion raised on the floor of the House of Representatives on Wednesday by Rep. Abdussamad Dasuki (Kebbe/Tambuwal Federal Constituency, Sokoto State), who alleged a breach of legislative privilege. Dasuki had told the House that provisions of four tax bills debated, harmonised, and passed by both chambers of the National Assembly were materially different from those contained in the official Gazette.

Prof. Yadudu said such alterations, if verified, strike at the heart of constitutional governance. “For how else can one explain extensive review and alteration of laws that were publicly debated, subjected to public hearings, and duly passed, to now insert entirely new provisions or remove those lawfully adopted?” he asked.

Highlighting examples from the Nigeria Tax Administration Act, Yadudu pointed to changes affecting provisions on petroleum income tax and value-added tax, which he said negated legislative consensus and introduced internal inconsistencies. He also cited a provision in the gazetted version mandating the use of the United States dollar as the sole currency for computing tax obligations, contrary to the law passed, which allows computations in any currency relevant to the transaction.

According to him, the gazetted law further introduced a new requirement compelling taxpayers to pay 20 per cent of a disputed tax assessment before they can file an appeal — a provision not contained in the Act passed by the National Assembly and one he described as potentially unconstitutional.

Prof. Yadudu also criticised provisions granting tax authorities garnishee powers without court orders, warning that such measures undermined procedural fairness and judicial oversight. He noted that while the law passed by lawmakers requires court orders for garnishee actions, the gazetted version exempts some tax authorities from this requirement.

“These are only a few of the discrepancies observed,” Yadudu said, adding that more may exist across the other tax reform laws. He warned that the credibility of the entire tax reform exercise had been “utterly undermined” and that public trust, already fragile, had suffered further damage.

He called for an open and thorough investigation by both chambers of the National Assembly to determine who authorised the changes and how they were effected. He also questioned the wisdom of the proposed January 1, 2026 commencement date for the tax reforms, arguing that enforcing laws under a cloud of alleged illegality would expose the government to avoidable litigation and uncertainty.

“Proceeding in the face of these allegations risks dignifying impunity and further subverting legislative autonomy,” Yadudu said, urging restraint until the matter is fully resolved.

Rep. Dasuki had earlier told the House that after comparing the gazetted laws with the Votes and Proceedings and harmonised versions adopted by both chambers of the National Assembly, he discovered inconsistencies that, in his view, amounted to a breach of legislative privilege.