The National Assembly of Nigeria has directed the Office of the Clerk to the National Assembly to re-gazette the 2025 tax reform laws and issue Certified True Copies (CTCs) of the versions passed by both chambers.
The directive was issued by the leadership of the National Assembly, comprising the Senate of the Federal Republic of Nigeria and the House of Representatives of Nigeria, following allegations that the versions of certain tax laws previously published in the Official Gazette differed from those passed by Parliament.
According to an official statement by the House of Representatives, the Clerk was instructed to work with relevant executive agencies to re-gazette the affected Acts and to make available certified copies of the texts duly passed by both chambers. The statement describes the action as an administrative measure intended to ensure clarity, accuracy, and integrity of the legislative record.
The laws affected by the directive 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. These Acts have been passed by the National Assembly and assented to, with implementation scheduled to commence in January 2026.
The National Assembly further stated that it has commenced an internal institutional review to establish the sequence of events surrounding the legislative and administrative handling of the Acts. The review is being conducted in accordance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, the Standing Orders of both chambers, and established parliamentary practice.
The statement emphasised that the directive to re-gazette the laws and issue Certified True Copies does not constitute an admission of legislative defect or invalidate the Acts. It is described as a procedural corrective step confined to institutional processes and undertaken without prejudice to the powers of any arm of government or to any rights or obligations arising under existing law.
What Next:
– Re-gazetting of the affected tax reform Acts by the Office of the Clerk to the National Assembly.
– Issuance of Certified True Copies of the versions passed by both chambers.
– Completion of the National Assembly’s internal institutional review.
– No formal amendment, suspension, or alteration of the commencement timeline has been announced.
