The organisation noted that the issue was formally brought to the fore during plenary at the House of Representatives on 17 December 2025, when a lawmaker raised concerns over possible legislative breaches.
The Centre for Information Technology and Development (CITAD) has raised the alarm over allegations of alterations to Nigeria’s recently passed Tax Reform Acts, calling for transparency, an independent investigation, and the suspension of the laws’ implementation.
In a statement on Friday, and signed by its Executive Director, YZ Ya’u, CITAD said it was concerned that the versions of the Tax Reform Acts published in the official Gazette allegedly differ from those debated and passed by the National Assembly.
“The Centre for Information Technology and Development (CITAD) has expresses concern over credible allegations that the versions of Nigeria’s recently passed Tax Reform Acts published in the official Gazette differ materially from the versions debated, approved, and passed by the National Assembly.”
The organisation noted that the issue was formally brought to the fore during plenary at the House of Representatives on 17 December 2025, when a lawmaker raised concerns over possible legislative breaches.
“These concerns were formally raised on 17 December 2025 during plenary at the House of Representatives, when Honourable Abdulsamad Dasuki alleged a breach of legislative privilege, stating that key provisions of the tax bills passed by both chambers were altered before publication.”
According to CITAD, the allegations have far-reaching implications for constitutional governance and democratic accountability.
“Any alteration of an Act after it has been passed outside the constitutionally prescribed legislative process amounts to an unlawful intrusion into legislative authority and a violation of the doctrine of separation of powers.”
The organisation highlighted specific areas of concern, including provisions relating to tax computation, appeals, and enforcement powers.
“Reported areas of concern include changes to provisions on tax computation, appeal procedures, and enforcement powers, some of which appear to expand the authority of tax agencies while weakening judicial oversight and taxpayer protections. If verified, such alterations undermine due process and erode public trust in the tax reform agenda.”
While welcoming the decision of the House of Representatives to set up an ad-hoc committee to probe the matter, CITAD said more needed to be done.
As part of its demands, CITAD called for the publication of legislative records relating to the bills.
“First, the immediate publication of the Votes and Proceedings, including relevant Hansard records, of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions of the Acts.”
“This will enable Nigerians to independently verify what was debated and passed against what was published as law.”
The group also demanded a comprehensive probe into the alleged alterations.
“Second, a thorough, transparent, and independent legislative investigation to establish what occurred, including who authorised the alleged alterations, when they were made, and under what authority.”
In addition, CITAD urged the suspension of the implementation of the Tax Reform Acts pending the outcome of investigations.
“Third, the immediate suspension of the implementation and enforcement of the Tax Reform Acts, including the proposed commencement date of 1st January 2026, pending the outcome of the investigation. Proceeding with implementation under a cloud of alleged illegality risks avoidable litigation, legal uncertainty, and further erosion of public confidence.”
The organisation emphasised that its position should not be interpreted as opposition to tax reforms.
“CITAD emphasises that this call is not an opposition to tax reform.”
“Nigeria needs a fair, efficient, and modern tax system. However, no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices.”
“Safeguarding the integrity of the legislative process is fundamental to democracy, the rule of law, and public trust.'”