Senior Advocates of Nigeria (SANs) have warned that the Federal Government should not enforce the new tax laws from January 1, 2026, due to alleged illegal alterations after passage. They argued that a law “duly passed by the National Assembly and officially gazetted, could not be enforced if it is found to contain illegal alterations.”
Mohammed Abeny, SAN, described a declaration by the Presidential Committee Chairman, Taiwo Oyedele, that “even President Bola Tinubu cannot stop the January 1 commencement date of the new tax law,” as “reckless talk and disregard to rule of law in governance.” Chief J.K. Gadzama, SAN, added that discrepancies between the passed law and the gazetted version “created a serious constitutional and legal crisis” and stressed, “The gazetted version is the definitive, authentic text of the law. If the gazetted version differs from the one passed, it means the constitutional process has been breached.”
Gadzama also warned that enforcement would be problematic: “The Federal Inland Revenue Service (FIRS) or other tax authorities cannot reliably enforce the law. Any attempt to apply provisions that exist only in the gazetted version…would be legally challengeable.” He recommended corrective action, including passing a “Correction Bill” or seeking judicial clarification to restore certainty.
The Nigerian Bar Association (NBA) supported the SANs, saying the controversy strikes “at the very heart of constitutional governance” and called for a “comprehensive, open, and transparent investigation” before the law is implemented. The NBA added that “legal and policy uncertainty of this magnitude has far-reaching consequences” for businesses, investors, and citizens.
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