The Civil Society Legislative Advocacy Centre (CISLAC), Nigeria’s chapter of Transparency International, has raised concerns over allegations that the Presidency assented to a tax law materially different from the version passed by the National Assembly.
In a statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, CISLAC warned that if proven, such actions would amount to a serious breach of constitutional order, legislative integrity, and public trust.
The organisation noted that Nigeria’s law-making process is clearly defined by the Constitution, stressing that any alteration of a bill after parliamentary passage undermines democratic governance and the principle of separation of powers.
CISLAC further emphasised that taxation has direct implications for citizens, businesses, sub-national governments, and the overall economy. It stated that uncertainty or a lack of transparency in tax legislation could erode investor confidence and raise concerns about accountability and the possible abuse of executive power.
The organisation described the situation as particularly troubling given the rare, inclusive, and thorough public consultation that shaped the law’s final provisions prior to its passage. This process brought together taxpayers, civil society groups, professional organisations, the private sector, labour unions, local governments, and technical experts, ensuring that diverse viewpoints were considered and carefully balanced. Any unilateral changes to these agreed-upon provisions, made outside the established legislative process and without renewed public engagement, not only breach public trust but also violate the fundamental tax principle of representation, which holds that citizens must have a meaningful voice in shaping the laws that govern how they are taxed. Such actions undermine democratic accountability, weaken the legitimacy of the tax system, and risk eroding public confidence.
CISLAC expressed particular concern that uncertainty surrounding the authenticity of the tax law, coming at a time when a new tax regime is expected to take effect, could exacerbate the economic hardship already faced by many Nigerians. It noted that citizens are contending with rising living costs, inflationary pressures, declining purchasing power, and reduced access to basic services. Implementing a disputed tax framework under such conditions, it warned, risks deepening inequality, discouraging compliance, and fuelling public resentment.
The organisation stressed that tax reforms must be anchored in clarity, legality, fairness, and social sensitivity. It warned that any tax system introduced without full transparency, adequate public communication, and legislative certainty undermines voluntary compliance and weakens the social contract between the state and its citizens.
As part of its recommendations, CISLAC called on the Presidency to urgently publish the exact version of the tax law assented to, alongside the authenticated copy passed by the National Assembly, to allow for public and institutional verification. It also urged the leadership of the National Assembly to promptly exercise its oversight powers to determine whether the assented law reflects the will of the legislature, including a review of the enrolled bill process.
The organisation maintained that any discrepancy discovered should be treated as unconstitutional and addressed through lawful means, such as the re-transmission of the correct bill or judicial interpretation where necessary. It further called for an independent review of the process by relevant institutions, including the Office of the Attorney-General of the Federation and, where required, the judiciary, to establish the facts and assign responsibility.
In addition, CISLAC noted that the controversy highlights the urgent need to strengthen safeguards at the legislative and executive interface. It recommended measures such as digital tracking of bills, public access to enrolled legislation, and more transparent assent procedures.
CISLAC emphasised that the issue is not about partisan politics but about safeguarding the integrity of Nigeria’s democratic institutions. It warned that allowing any arm of government to unilaterally alter laws passed by another sets a dangerous precedent and weakens constitutional democracy.
The organisation urged all parties involved to act with restraint, openness, and fidelity to the Constitution, noting that Nigerians deserve laws that reflect due process, the public interest, and the collective decisions of their elected representatives. CISLAC added that it will continue to monitor developments and engage relevant stakeholders to promote accountability, transparency, and the rule of law in Nigeria’s governance processes.
