The Civil Society Legislative Advocacy Centre (CISLAC), Nigeria’s chapter of Transparency International, have raised the alarm over allegations that the Presidency assented to a tax law that is materially different from the version passed by the National Assembly (NASS), warning that such an act, if confirmed, would constitute a grave breach of the Constitution.
In a statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, CISLAC said any alteration of a bill after parliamentary passage undermines legislative authority, violates the principle of separation of powers, and erodes public trust in democratic governance.
The organisation stressed that Nigeria’s law-making process is clearly outlined in the Constitution and does not permit unilateral changes to bills after they have been duly passed by the legislature. It warned that deviations from this process threaten the integrity of the country’s democratic institutions.
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CISLAC noted that tax laws, in particular, have far-reaching implications for citizens, businesses, sub-national governments, and the broader economy. According to the group, uncertainty or opacity surrounding tax legislation could damage investor confidence, weaken accountability, and raise concerns about the abuse of executive power.
The organisation described the allegations as especially troubling given the extensive and inclusive consultations that preceded the passage of the tax law. It said the process involved taxpayers, civil society organisations, professional bodies, the private sector, labour unions, local governments, and technical experts, ensuring that diverse interests were carefully balanced.
The Center warned that any unilateral alteration of provisions agreed through such a process, without renewed legislative scrutiny or public engagement, violates the core tax principle of representation and undermines democratic accountability.
CISLAC further expressed concern that doubts over the authenticity of the tax law are emerging at a time when a new tax regime is expected to take effect, amid worsening economic conditions. It noted that many Nigerians are already grappling with high inflation, rising living costs, declining purchasing power, and reduced access to basic services. Implementing a disputed tax framework under such circumstances, the group cautioned, could deepen inequality, discourage compliance, and fuel public resentment.
The organisation emphasised that tax reforms must be anchored in clarity, legality, fairness, and social sensitivity, warning that any tax system introduced without transparency, proper communication, and legislative certainty weakens voluntary compliance and the social contract between the state and citizens.
As part of its demands, CISLAC called on the Presidency to immediately publish the exact version of the tax law assented to, alongside the authenticated copy passed by the National Assembly, to allow for public verification. It also urged the leadership of the National Assembly to activate its oversight powers to determine whether the assented law truly reflects the will of the legislature, including a review of the enrolled bill process.
The group maintained that any discrepancy uncovered should be treated as unconstitutional and resolved through lawful means, such as re-transmission of the correct bill or judicial interpretation. It also called for an independent review by relevant institutions, including the Office of the Attorney-General of the Federation and, where necessary, the judiciary, to establish the facts and assign responsibility.
CISLAC added that the controversy underscores the need to strengthen safeguards at the interface between the legislature and the executive, recommending measures such as digital tracking of bills, public access to enrolled legislation, and more transparent assent procedures.
It stressed that the issue is not partisan but institutional, warning that allowing any arm of government to unilaterally alter laws passed by another sets a dangerous precedent and weakens constitutional democracy.CISLAC urged all parties to act with restraint, transparency, and fidelity to the Constitution, insisting that Nigerians deserve laws that reflect due process, the public interest, and the collective decisions of their elected representatives. The organisation said it would continue to monitor developments and engage stakeholders to promote accountability, transparency, and the rule of law.
