NASS Orders Public Access to Tax Law Documents Amid Probe Into Alleged Alterations

In a move to bolster transparency and safeguard the integrity of the legislative process, the National Assembly has directed that Certified True Copies (CTC) of the newly enacted Tax Reform Acts be made available to the public and stakeholders upon request.

The directive follows a wave of public concern regarding the authenticity of the documents currently in circulation. On Friday, Bullah Audu Bi-Allah, the Senate’s Director of Information, confirmed that the legislature has launched an internal investigation into alarming reports that the tax laws were tampered with after being passed by lawmakers and receiving presidential assent.

The four pieces of legislation at the heart of the controversy are 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.

Questions have surfaced regarding the harmonization of the bills between the Senate and the House of Representatives, specifically whether the versions published in the Official Gazette match what was signed by the President.

“The Leadership and management of the National Assembly are addressing these matters strictly within their constitutional and statutory mandate,” the statement from the Senate confirmed.

To resolve these discrepancies, specialized committees have been tasked with auditing the legislative trail. According to the statement, “Accordingly, the relevant Committees, in collaboration with the Management of the National Assembly, are conducting an internal review.”

This review is being guided by the Acts Authentication Act and the Standing Orders of both chambers to ensure the “sanctity of the legislative record.” As part of this effort, the Clerk to the National Assembly has been instructed to ensure the public can verify the laws for themselves.

“In the course of this review, and for the purpose of ensuring clarity, accuracy, and sanctity of the legislative record, the Leadership has directed the Clerk to the National Assembly to facilitate, in collaboration with the relevant agencies, the publication of the Acts in the Official Gazette and to issue certified true copies of the assented Acts on demand to any stakeholder or the general public,” the statement read.

National Assembly leaders were quick to clarify that this investigation is a procedural safeguard rather than a sign of systemic failure. The statement emphasized that “this administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly.”

Furthermore, the leadership insisted that the probe does not invalidate the legal powers already exercised by the lawmakers.

“The review is confined to institutional processes and procedures and does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber,” the statement clarified.

Underscoring their role as the nation’s primary lawmaking body, the leadership added, “The leadership of both Chambers remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as the custodian of the legislative authority of the Federal Republic of Nigeria.”

The National Assembly’s intervention follows intense pressure from high-profile figures and civil society. Just days ago, former Senate Leader Ali Ndume called for a suspension of the January implementation of the tax reforms, citing claims that the laws were altered post-passage.

Legal experts have also weighed in, with Nigerian Bar Association (NBA) President Mazi Afam Osigwe warning that any perceived lack of transparency could “strike at the heart of constitutional governance.” These fears were amplified by House of Representatives member Abdussamad Dasuki, who alleged last week that the version of the laws appearing in the Official Gazette was significantly different from the final copies transmitted to the President.

The National Assembly has urged the public to remain patient and avoid speculation while the internal review is finalized.