Re-Gazetting of Tax Reform Acts: NASS Leadership Reportedly Vindicated as Group Speaks
- CAFR defends Nigeria's tax law re-gazetting as a lawful administrative safeguard, not a legislative failure
- The National Assembly's actions comply with legal requirements, reinforcing the integrity of Nigeria's statute books
- Politicising the re-gazetting process risks eroding public trust in democratic institutions and the rule of law
The leadership of the National Assembly has been defended over the re-gazetting of Nigeria’s tax reform laws, with an accountability group describing the move as a lawful administrative safeguard rather than a legislative failure.
An independent civic organisation, the Centre for Accountability and Fiscal Responsibility (CAFR), says recent criticisms of the re-gazetting process misunderstand constitutional and statutory procedures governing the authentication of Acts of Parliament.

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Group defends re-gazetting as lawful procedure
In a statement issued on Monday, CAFR said the re-gazetting of key tax legislation followed established parliamentary practice and was aimed at protecting the integrity of Nigeria’s statute books.
The laws involved include 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.
According to the group, the process does not suggest legislative error or misconduct but reflects compliance with existing legal requirements.
Authentication required under Nigerian law
CAFR noted that under the Acts Authentication Act, the National Assembly is required to ensure that any law published in the official gazette exactly matches the version passed by both chambers and assented to by the president.
“The re-gazetting exercise should be understood as a verification mechanism, not a confession of error. Authentication exists to ensure certainty and legal clarity, especially for laws with wide fiscal and economic implications," said CAFR’s National President, Dr Lawal Sadiq.
No review of substance, group insists
The group stressed that the exercise did not reopen debate on the content of the tax reforms or reverse any legislative decisions.
Dr Sadiq explained that the review was limited to administrative confirmation of accuracy and completeness, warning that failure to carry out such checks could expose the country to unnecessary legal disputes.
“This process does not encroach on executive or judicial functions. It simply aligns legislative records, assent documentation and published texts,” he said.
Tax laws require procedural precision
CAFR emphasised that tax legislation directly affects government revenue, business compliance and citizens’ obligations, making procedural precision critical to enforcement and public confidence.
The organisation dismissed claims that the re-gazetting signalled institutional weakness, arguing instead that it demonstrated transparency and respect for constitutional order.
“In mature democracies, legislatures routinely conduct post-assent verifications and correct clerical inconsistencies to preserve legal certainty,” Sadiq added.
Politicising process could erode trust
The group warned that politicising routine administrative safeguards could mislead the public and weaken confidence in democratic institutions.
CAFR urged stakeholders to separate substantive policy debates from routine legislative procedures, insisting that adherence to due process strengthens the rule of law.
“The strength of a parliament is measured by the credibility of the laws it produces,” Sadiq said. “In insisting on proper authentication and re-gazetting where necessary, the National Assembly acted in defence of legality, certainty and democratic integrity.”
The group concluded that the re-gazetting exercise ultimately reinforces confidence in the tax reforms and provides a stronger legal foundation for their implementation.
NASS workers demand federal character rule
Previously, Legit.ng reported that workers at the National Assembly have demanded strict compliance with the Federal Character principle in senior appointments, citing President Bola Tinubu’s recent reversal of the promotion of his Aide-de-Camp as a clear signal that due process must prevail.
The demand was made by the Parliamentary Staff Association of Nigeria (PASAN), National Assembly Chapter, in a letter to the National Assembly Service Commission (NASC), calling for the immediate correction of what it described as irregularities in ongoing appointments into the directorate cadre. Read more: https://www.legit.ng/nigeria/1690042-tinubus-adcs-promotion-reversal-spurs-nass-workers-demand-strict-federal-character-compliance/
Source: Legit.ng


