A constitutional law scholar, Prof. Auwalu H. Yadudu, has accused the Executive arm of government of unlawfully usurping the powers of the National Assembly (NASS) following alleged discrepancies between tax reform bills passed by the legislature and the versions published in the Official Gazette.
In an article published by THISDAY, Prof. Yadudu argued that material differences between the tax laws approved by the National Assembly and those eventually gazetted amount to an exercise of legislative authority by executive fiat, which he said is unconstitutional and dangerous to Nigeria’s democratic order.
According to him, once a bill has been duly passed by both chambers of the National Assembly, any alteration outside the constitutionally recognised process — including presidential assent or amendment by the legislature itself — is invalid. He maintained that the Executive has no power to insert, delete or modify provisions of a law already passed by parliament.
Prof. Yadudu’s intervention followed allegations raised on the floor of the House of Representatives that the versions of four tax reform laws published in the Official Gazette differ substantially from the harmonised texts passed by lawmakers. The motion, sponsored by a lawmaker from Sokoto State, described the situation as a breach of legislative privilege and a threat to constitutional governance.
Highlighting some of the alleged discrepancies, Prof. Yadudu pointed to provisions in the Nigeria Tax Administration Act where clauses relating to petroleum income tax and value-added tax were reportedly removed in the gazetted version. He also cited changes requiring certain taxes to be assessed and paid exclusively in United States dollars, a provision he said was not part of the bill passed by the National Assembly.
He further noted the insertion of a clause compelling taxpayers to pay 20 per cent of disputed tax assessments before accessing appeal mechanisms, as well as the expansion of garnishee powers granted to tax authorities without judicial oversight — provisions he said were absent from the legislature’s approved text.
“These discrepancies, if established, are not minor drafting errors but substantive alterations that change the character and effect of the law,” Prof. Yadudu stated. He warned that such actions undermine the separation of powers and erode public confidence in the legislative process.
The professor cautioned against the planned implementation of the tax laws from January 1, 2026, arguing that enforcing laws clouded by legitimacy concerns could expose the government to extensive litigation and economic uncertainty. He stressed that certainty of the law is fundamental to taxation and investment decisions.
Prof. Yadudu called on the National Assembly to assert its constitutional authority by thoroughly investigating the discrepancies and ensuring that only the exact versions of bills duly passed by lawmakers and assented to by the President are enforced.
He also urged transparency in the process, including the public release of certified true copies of the bills passed by the National Assembly alongside the gazetted versions, to enable proper scrutiny and accountability.
According to him, allowing any arm of government to alter legislation outside the constitutional framework sets a dangerous precedent that could weaken democratic institutions and the rule of law.
Prof. Yadudu is a Professor of Law and a former Legal Adviser to former Head of State, Gen. Sani Abacha
