Introduction
Nigeria's ongoing tax reform process, which involves the enactment of omnibus tax statutes aimed at replacing and consolidating many existing tax laws, represents one of the most far-reaching fiscal restructurings in recent history. Given the scope and systemic impact of these reforms, strict adherence to established principles of constitutional process, legislative authority and administrative law is inevitable. These are not just matters of form; They go only on the validity of the law.
Recent public statements by the Chairman of the President's Fiscal Policy and Tax Reform Committee suggesting that perceived flaws or inconsistencies in the express provisions of the Gazetted Act could be addressed through regulations have already raised concerns within the legal and tax community. Those concerns have now taken on greater significance in light of Mr Oyedele's further clarifications and the emergence of an ongoing investigation by the National Assembly into the changes following the passage of the tax law.
Mr. Oyedele's explanation and the problem it revealed
In his most recent public clarification, Mr Taiwo said he did not have access to the harmonized version of the tax law passed by the National Assembly. He further indicated that the lack of access makes it difficult to ascertain whether the currently gazetted version accurately reflects what has been approved by the legislature.
This clarification is legally consequential. If a key actor in the reform process is unable to independently verify the harmonized legislative text, questions about discrepancies cannot be resolved by assumption, clarification or administrative interpretation. At that point, the issue ceases to be one of implementation details and becomes a question of legislative authenticity.
Legislative authority and role of the National Assembly
Under section 4(1) and (2) of the Constitution of the Federal Republic of Nigeria 1999 (as amended), legislative power for the Federation is vested exclusively in the National Assembly. That authority is neither shared with committees nor can it be exercised by administrative bodies through proxy. The Supreme Court has consistently affirmed that the actual law-making power is exclusive and non-delegated.
Once a bill is passed by the National Assembly, given assent by the President and published in the Official Gazette, the legislative process is complete. Thus the gazetted text constitutes the law and is the only version recognized by the Constitution. However, this constitutional finality necessarily presupposes that the gazetted text is an authentic reproduction of the harmonized Bill passed by Parliament.
Gazetteer, authenticity and current uncertainty
Publication in the Official Gazette is the act that gives legal force and public notice to a law. Nigerian courts have consistently regarded the Gazette as conclusive evidence of statutory law. However, the authority of a gazetteer depends on authenticity. Where credible questions arise as to whether the gazetted text matches the harmonized version approved by the National Assembly, the uncertainty strikes at the root of validity.
This concern is no longer imaginary. The House of Representatives has formally set up a select committee to investigate allegations of changes to the tax law after its passage. The committee's interim findings suggest that some provisions may be included, modified, or removed after legislative passage, raising serious constitutional questions on validity.
In such circumstances, neither the draft, the explanatory note nor the post-enactment assurances can cure the uncertainty. Only the legislature can conclusively determine what it passed.
Why can't regulations solve legislative flaws?
It is in this context that suggestions to use rules to “correct” perceived defects become particularly problematic. Regulations are a form of delegated or subsidiary legislation. Their validity depends entirely on the enabling Act, and Nigerian case law dictates that they cannot amend, override or contradict the express provisions of an Act of the National Assembly.
More fundamentally, regulations cannot be used to resolve doubts about whether the primary legislation itself accurately reflects the legislative intention. Delegated legislation envisages a valid and established principal law. It cannot be deployed to stabilize, legitimize or correct uncertainty at the level of primary law.
Institutional risk moving forward amid legislative uncertainty
Proceeding with implementation, while the National Assembly is actively investigating the legality and provenance of gazetted acts, carries significant institutional risks. This risks creating multiple competing “versions” of the law: one purportedly passed, another gazetted, and a third administratively interpreted. In tax law, where certainty is fundamental, such fragmentation is untenable.
It also exposes taxpayers, administrators and the government to avoidable litigation, compliance disputes and enforcement challenges. Once implementation begins, actions taken under a statute later found to be defective become legally and practically complex.
case of postponement of implementation
In light of Mr. Oyedele's clarification and the ongoing legislative investigation, constitutional prudence points in one direction. Implementation of the new tax law should be postponed until the National Assembly completes its investigation and either confirms the authenticity of the gazetted text or takes corrective legislative action.
Postponing implementation is not an indictment of reform. Rather, it is a safeguard for improvement. This protects taxpayers from uncertainty, preserves institutional credibility and ensures that when implementation begins, it rests on an indisputable legal basis.
conclusion
Nigeria's tax reform agenda can only succeed if it is firmly anchored on constitutional legitimacy. Where uncertainty exists as to whether a Gazetted Act faithfully reflects what was passed by the legislature, that uncertainty should be resolved by the legislature and not managed by regulation or administrative clarification.
No committee, no matter how well-intentioned, can replace regulatory assurance or legislative certainty. The supremacy of the Constitution, the supremacy of the National Assembly and the right to an authentic Official Gazette are not obstacles to reform. These are the conditions that make reform legitimate, credible and sustainable.
Victor Athey is a partner in tax and strategy services at StrongAct.
