In a statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, the organisation said the allegation raises issues about adherence to the constitutional law-making process and the integrity of legislative procedures.
The Civil Society Legislative Advocacy Centre (CISLAC), Nigeria’s chapter of Transparency International, has expressed concern over allegations that the Presidency assented to a tax law that is materially different from the version passed by the National Assembly.
In a statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, the organisation said the allegation raises issues about adherence to the constitutional law-making process and the integrity of legislative procedures.
CISLAC noted that Nigeria’s Constitution provides clear steps for the passage of laws and stated that any alteration of a bill after parliamentary approval would fall outside that framework.
Addressing the implications of tax legislation, the organisation said “taxation has direct implications for citizens, businesses, sub-national governments, and the overall economy,” adding that “uncertainty or a lack of transparency in tax legislation could erode investor confidence and raise concerns about accountability and the possible abuse of executive power.”
Referring to the process that led to the passage of the law, CISLAC said “the rare, inclusive, and thorough public consultation that shaped the law’s final provisions prior to its passage” involved a wide range of stakeholders, noting that “any unilateral changes to these agreed-upon provisions, made outside the established legislative process and without renewed public engagement, not only breach public trust but also violate the fundamental tax principle of representation.”
The organisation linked the issue to current economic conditions, stating that “uncertainty surrounding the authenticity of the tax law, coming at a time when a new tax regime is expected to take effect, could exacerbate the economic hardship already faced by many Nigerians,” adding that implementing a disputed framework “risks deepening inequality, discouraging compliance, and fuelling public resentment.”
CISLAC said tax reforms should meet specific standards, stating that “tax reforms must be anchored in clarity, legality, fairness, and social sensitivity,” while noting that “any tax system introduced without full transparency, adequate public communication, and legislative certainty undermines voluntary compliance and weakens the social contract between the state and its citizens.”
On possible steps forward, the organisation called on the Presidency “to urgently publish the exact version of the tax law assented to, alongside the authenticated copy passed by the National Assembly,” and urged the legislature to confirm that the assented law reflects its decisions.
It added that “any discrepancy discovered should be treated as unconstitutional and addressed through lawful means,” while noting that it would continue to monitor developments and engage relevant institutions on the matter.