As a practitioner in economic policy, I am naturally inclined to support tax reforms that strengthen growth, equity, fiscal stability and state capacity – without compromising the fundamental principles of taxation or the credibility and legitimacy of the law-making process.
Unfortunately, the Nigerian Tax Reform Act – as it is currently being handled – suffers from a lack of both policy coherence and process credibility.
What should have been confidence-building, growth-enhancing reform has instead become a source of confusion, mistrust and resistance – driven primarily by process failure, policy inconsistency and political tone-deafness.
The gazetting controversy is an attack on constitutional democracy.
All actions taken so far by the executive and legislative branches regarding the gazettement of the erroneous version of the recently passed and approved Tax Reform Act constitute a serious threat to the constitutional rule and must be stopped.
The version that was gazetted reportedly contains constitutionally troubling provisions that raise serious concerns, including:
• The provisions lack a clear, traceable legislative origin;
• Expansion of administrative discretion that weakens taxpayer protections; And
• Issues of federalism and legitimacy that demand immediate clarification.
Stop, cancel and reset the process in public interest.
I call on the Executive and the Legislature to immediately give priority to the public interest:
1. Terminate and cancel all steps taken on the wrong gazetted version;
2. Suspend implementation of any version until there is a reliable solution; And
3. Restart transparently, returning to the Legislature for a renewed process starting from the public hearing stage, so that Nigerians can see, test and trust the text that will govern them.
Accordingly, @NGRPresident and @officialABAT should announce the immediate suspension of the implementation of the version that is currently being considered as the operative Tax Reform Act until the integrity of the legislative text is resolved beyond doubt.
“Re-gazetteing” without investigation is not accountability.
Introducing a false bill as an Act is prima facie illegal and potentially unconstitutional. If the incorrect version was intentionally replaced or altered, it could also lead to serious criminal liability.
It is therefore extremely disturbing that the National Assembly appears to have proceeded by simply directing the “re-gazetteing” of the “corrected version” without any transparent, independent investigation into how this happened.
That approach is not in line with democratic standards. This increases the damage.
Nigeria is not a private grocery store.
The executive and legislative branches must stop running Nigeria like a private grocery store where rules are tweaked, processes are tweaked and the public is asked to accept “reforms” without accountability.
The way the executive and legislature function in a manner that negates democratic norms of public accountability and ignores public outcry cannot continue.
A functioning democracy requires that when something significant goes wrong, the government initiates a systemic investigation: review, investigation, evaluation, and full disclosure.
Public accountability is to good governance what water is to fish.
Nigerians deserve the full facts: error or fraud?
Nigerians deserve to know: How did an incorrect version get gazetted in the first place?
I join with many citizens in calling for a transparent, independently constituted investigation to establish whether this was:
• An innocent administrative error; Or
• A deliberate act of document substitution – that is, the authorities knowingly published a text as an Act of the National Assembly when that text had not been duly passed.
If any alteration or substitution is made with intent to deceive, the public must know:
• which changed or replaced the authentic text;
• Who authorized it or knew about it; And
• Which security measures failed—and why.
What should happen on January 1, 2026?
The proper and only thing that should begin on January 1, 2026, is an investigation process that:
1. Establish factual deviations between the authentic legislative text and the gazetted text;
2. Identify the point(s) of change/replacement in the chain of custody;
3. Determine who authorized, enabled, or had knowledge of it;
4. Assess intent, recklessness, or gross negligence; And
5. Apply appropriate administrative sanctions and, where necessary, impose criminal liability.
Nigeria cannot build a credible tax system with a credibility crisis.
A tax reform that lacks legitimacy will not command voluntary compliance. A democratic government that runs away from accountability cannot provide good governance.
This should be stopped. Facts must be established. The process should be reset.
Obiageli “Obi” Ezekwesili is the founder of SPPG – School of Politics, Policy and Governance.
This article is endorsed and promoted by the Good Governance Group (GGG).
