CITN Raises Alarm Over Alleged Discrepancies in 2025 Tax Laws
The Chartered Institute of Taxation of Nigeria (CITN) has warned that inconsistencies between tax laws passed by the National Assembly and the versions gazetted could pose serious risks to governance, legal certainty, and public trust.
In a position paper released on Wednesday, CITN President Innocent Ohagwa highlighted concerns that alleged alterations in the newly enacted tax reform laws—set to take effect on January 1, 2026—could undermine legislative integrity and create compliance challenges for businesses, professionals, and taxpayers.
The warning follows claims by some lawmakers, led by Sokoto lawmaker Abdussamad Dasuki, of discrepancies between the harmonised bills passed by both chambers and the final gazetted versions. In response, House Speaker Tajudeen Abbas formed a seven-member committee, chaired by Mukhtar Betara, to investigate the allegations.
According to CITN, the accuracy and transparency of tax legislation are crucial due to its direct impact on government revenue and public confidence. The Institute stressed that any unauthorized modifications—whether through procedural lapses or administrative errors—could erode trust in democratic institutions, create legal ambiguities, and expose taxpayers to unintended liabilities.
“Our concern as Nigeria’s leading tax institution is to ensure the legislative process is fully respected, particularly for tax laws, which demand precision and clarity,” the statement read.
The Institute emphasised that the Nigerian Constitution and parliamentary procedures require that gazetted laws must match the versions passed by the legislature, and any changes must follow recognised constitutional processes. Deviation from these standards, it warned, could weaken the rule of law, compromise the separation of powers, and threaten stability in the tax system.
CITN called for immediate verification of the contested Acts, urging authorities to compare the National Assembly versions with the gazetted copies, clarify any discrepancies publicly, and take prompt corrective action. The Institute also recommended measures to prevent future lapses, including strengthened document control, version tracking, inter-institutional checks, and structured stakeholder review for major tax legislation.
Concluding, CITN reaffirmed its commitment to professionalism, democratic principles, and the national interest. The Institute stated that it is prepared to provide technical expertise and support to ensure transparency, clarity, and effectiveness in Nigeria’s tax system.
