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Arguments As NASS Publishes CTCs Of Tax Laws
The National Assembly (NASS) has formally disowned the four gazetted tax laws that have generated ripples across the country following allegations of discrepancies between the versions passed by lawmakers and those later gazetted and circulated to the public.
Late on Saturday night, the legislature released the Certified True Copies (CTCs) of the approved tax laws as earlier passed by both chambers and transmitted to President Bola Ahmed Tinubu for assent, effectively rejecting the controversial gazetted copies that had stirred public concern.
It is worth noting that a detailed comparison of the CTCs with the earlier gazetted versions shows that the contentious alterations have been addressed: the National Assembly approved the versions it passed and disowned the disputed gazetted documents.
The four laws, which took effect on January 1, are the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act.
The laws were passed by both chambers of the National Assembly in March, with Votes and Proceedings produced in May. President Bola Ahmed Tinubu assented to the bills in June, while the laws were gazetted on June 26, according to soft copies of the official gazette obtained by journalists.
However, concerns later emerged over the authenticity of the gazetted versions, following claims that some provisions differed significantly from what lawmakers approved.
The controversy was formally brought before the House of Representatives in December last year when a member of the House, Abdussamad Dasuki, raised a matter of privilege.
Dasuki alleged discrepancies between the tax laws passed by the National Assembly and the versions that were subsequently gazetted and made available to the public, prompting internal legislative scrutiny.
In a statement issued at the weekend, the spokesman of the House of Representatives, Akin Rotimi, said Speaker Abbas Tajudeen, acting in concurrence with Senate President Godswill Akpabio, directed the immediate release of the Certified True Copies of the tax laws.
The statement said the CTCs include the endorsement and assent pages signed by President Tinubu, and were released to enable public scrutiny and verification.
According to the statement, the release underscores the leadership’s commitment to transparency and legislative integrity.
The statement explained that the House leadership moved swiftly once the issue was raised.
“The attention of the House was drawn to the existence of inconsistent versions of the tax laws in circulation after a vigilant Honourable member identified discrepancies, raised the alarm, and formally reported the matter to the House on a point of privilege,” the statement read.
“Acting promptly, the Speaker ordered an internal verification and the immediate public release of the certified Acts to eliminate doubt, restore clarity, and protect the sanctity of the legislative record.”
The House leadership further reassured Nigerians that the National Assembly remains an institution governed strictly by records, procedure and institutional memory.
“In directing the release of the certified Acts, Speaker Abbas reassured Nigerians that the National Assembly remains an institution of records, guided by clearly defined rules, precedents, archival systems, and verification processes that safeguard the authenticity of every law enacted,” the statement said.
It added, “The National Assembly is an institution built on records, procedure, and institutional memory. Every Bill, every amendment, and every Act follows a traceable constitutional and parliamentary pathway. Once a law is passed and assented to, its integrity is preserved through certification and custody by the legislature. There is no ambiguity about what constitutes the law.”
The Speaker further emphasised that only the versions certified and released by the National Assembly are authentic and authoritative.
“Members of the public, institutions, professionals, and stakeholders are therefore advised to disregard and discountenance any other documents or versions in circulation that are not certified by the National Assembly, as such materials do not form part of the official legislative record,” the statement said.
The statement disclosed that the Clerk to the National Assembly has concluded the process of aligning the certified Acts with the Federal Government Printing Press to ensure accuracy, conformity and uniformity.
It added that hard copies of the certified tax laws have been produced and are being circulated to all Honourable Members and Distinguished Senators, and made available to the public to ensure institutional clarity, uniform reference and legislative certainty.
The House also confirmed that the Ad-Hoc Committee, chaired by Muktar Aliyu Betara, continues its work in line with its mandate.
According to the statement, the committee is to determine the circumstances surrounding the circulation of unauthorised versions of the tax laws and recommend measures to prevent a recurrence and preserve the authenticity and reliability of parliamentary records.
A close review of the CTCs released by the National Assembly compared with the earlier gazetted tax laws shows that major alterations have been reversed.
Under Section 3(1)(b), the bill passed by the National Assembly listed five categories of federal taxes under administration, including taxation of income from petroleum and Value Added Tax.
Both items were removed from the gazetted Act.
However, in the CTCs released by the National Assembly, the removed items have been restored exactly as contained in the original version passed.
The approved version reads that the authority shall have power to administer:
(i) Income tax;
(ii) Taxation of income from petroleum;
(iii) Stamp duties;
(iv) Value-added tax; and
(v) Tax incentives.
In the altered gazetted Act, Section 29 introduced far-reaching changes to reporting obligations.
While the National Assembly-passed version provided for annual returns, with reporting thresholds of monthly cumulative ₦50 million for individuals and ₦250 million for companies, the gazetted Act replaced this with quarterly returns and lowered the thresholds to ₦ 25m and ₦100m respectively.
Checks by Daily Trust showed that the National Assembly restored the original version in the CTCs.
The altered gazetted version also narrowed the nature of information to be supplied to tax authorities, limiting it from names, customer locations and transaction details of new and existing customers to names and addresses only.
In addition, Sections 29(3) and (4), empowering tax authorities to demand information by notice, were removed entirely.
However, the CTCs retained the original provision passed by the National Assembly, which states that such information demands must be done by notice.
The retained provision reads: “29—(3) Without prejudice to subsections (1) and (2) of this section, for the purpose of obtaining information relative to taxation, the relevant tax authority may give notice to any person including a person engaged in banking business in Nigeria to provide within the time stipulated in the notice, information including the name and address of any person specified in the notice.”
Under Section 39(3), the National Assembly-passed version allowed returns relating to petroleum operations to be computed in the currency of the transaction.
However, the altered gazetted Act mandated that such computations be made in US dollars.
The National Assembly restored the original provision in the CTCs, which states: “39.(1) Notwithstanding the provisions of any other law, tax shall be assessed in the currency of the transaction.
(2) Tax, including royalty, assessed in a currency other than the Nigerian Naira shall be paid in that currency.
(3) In the case of any return under this Act relating to petroleum operations, all computations shall be in the currency of the transaction.”
A new Section 41(8) introduced in the altered gazetted Act, requiring a taxpayer dissatisfied with a Tax Appeal Tribunal decision to deposit 20 per cent of the disputed amount before appealing to the High Court, was removed.
Similarly, Section 41(9), which formalised an appeal chain from the Tribunal to the High Court, Court of Appeal and Supreme Court, was also deleted.
The National Assembly retained only Sections 41(1–7) as originally passed.
Section 61 of the altered gazetted Act permitting the Revenue Service to sell movable assets without a High Court order was expunged.
The original version retained in the CTCs states that assets may only be sold with a court order after 14 days if tax liabilities remain unpaid.
Section 64(1) of the altered gazetted Act inserted a provision empowering tax authorities to arrest suspected offenders through law enforcement agencies.
This provision was removed, with the CTCs retaining only the original investigative powers approved by the National Assembly.
In the Nigeria Revenue Service (Establishment) Act, alterations removing the National Assembly’s oversight powers were reversed.
Sections requiring quarterly and annual reports to the National Assembly and empowering lawmakers to summon the Service’s leadership were restored in the CTCs.
Additional accountability provisions earlier removed were also reinstated.
Insertions made to Section 9 of the Joint Revenue Board Act, broadening authorisation powers, were removed.
The CTCs retained the original provision requiring explicit authorisation by the Board.
Alterations expanding funding sources for the Revenue Service and removing direct funding of the Tax Appeal Tribunal and Tax Ombudsman from the Consolidated Revenue Fund were reversed.
The CTCs restored the original funding framework as passed by the National Assembly.
Meanwhile, the Chairman of the Nigeria Revenue Service, Zacch Adedeji, has called on security agencies to be on alert over rumours of protests against the tax laws.
Speaking on Sunday during an interview on Arise Television, Adedeji cautioned Nigerians against misinformation.
“No individual, except in an emergency, can suspend the law. The law passed by the National Assembly is the law,” he said.
Ruling out any suspension, he added, “Implementation has started. People have started to see the result, and they say they want to go on a protest.
“I am using this time to call all the security agencies to be on alert.”
Former Attorney-General of the Federation and Minister of Justice, Abubakar Malami (SAN), has been taken into custody by operatives of the Department of State Services shortly after his release from the Kuje Correctional Centre, Abuja.
The former minister was reportedly arrested on Thursday after completing his bail conditions granted by a Federal High Court.
Malami was taken into custody by DSS operatives moments after leaving the correctional facility, where he had been held following his arraignment.
Although details of the arrest were yet to be officially disclosed, it was gathered that the former Attorney-General is facing a fresh investigation by the secret police.
A security source, who spoke on condition of anonymity, said the arrest was not connected to the charges for which he was earlier remanded in prison.
Investigations revealed that the new development may be linked to the alleged discovery of arms at Malami’s country home in Kebbi State.
According to findings, operatives of the Economic and Financial Crimes Commission reportedly uncovered the arms during a search of the former minister’s residence, prompting security concerns that attracted the attention of the DSS.
However, as of the time of filing this report, neither the DSS nor the EFCC had issued an official statement confirming the discovery or the nature of the alleged arms.
Recall that a Federal High Court sitting in Abuja on Wednesday granted Malami bail alongside his wife and son.
The court fixed bail at ₦500 million each, with two sureties in like sum, ordering that the sureties must be persons of verifiable means and acceptable to the court.
The former minister was said to have fulfilled the bail conditions before his release from Kuje Prison.
Prior to his rearrest, Malami had raised concerns over what he described as a plot by the DSS to re-arrest him.
In a statement issued by his Special Assistant on Media, Mohammed Bello Doka, the former Attorney-General alleged that operatives of the DSS had been carrying out surveillance around the correctional centre.
He claimed that the move was aimed at re-arresting him immediately after his release.
The statement read in part that the alleged surveillance heightened fears within Malami’s camp about possible violations of his rights, despite complying with court orders.
Background
Malami, who served as Attorney-General of the Federation from 2015 to 2023 under former President Muhammadu Buhari, has been under intense scrutiny by anti-corruption and security agencies since leaving office.
His tenure was marked by several controversial legal decisions and high-profile cases, many of which attracted public criticism and legal challenges.
In recent months, Malami has faced multiple investigations linked to alleged financial improprieties and abuse of office, although he has consistently denied any wrongdoing.
The latest arrest by the DSS further deepens the legal troubles of the former justice minister and adds another layer to the ongoing probes involving him and members of his family.
The Federal Government and the Academic Staff Union of Universities (ASUU) have signed a far-reaching agreement aimed at improving lecturers’ welfare, ensuring industrial harmony and ending decades of recurring disruptions in federal universities.
The landmark move is expected to reshape Nigeria’s tertiary education system.
The 2025 Federal Government-ASUU Agreement was unveiled on Wednesday in Abuja by the Minister of Education, Dr Tunji Alausa, who described the pact as a historic turning point capable of restoring trust and stability to the nation’s university system after years of strikes and academic uncertainty.
“This is more than the unveiling of a document. It symbolises renewed trust, restored confidence and a decisive turning point in the history of Nigeria’s tertiary education system,” Alausa said.
The education minister credited President Bola Ahmed Tinubu with taking what he described as an unprecedented step by directly confronting the prolonged crisis that had crippled public universities, disrupted academic calendars and dashed the hopes of millions of students.
“For the first time in our history, a sitting President confronted this challenge head-on and gave it the leadership attention it truly deserved,” Alausa said.
According to him, the administration deliberately chose “dialogue over discord, reform over delay, and resolution over rhetoric” in resolving the decades-old impasse between the government and university lecturers.
A major highlight of the agreement is the 40 per cent upward review of the emoluments of academic staff, approved by the National Salaries, Incomes and Wages Commission.
Alausa disclosed that the new salary structure would take effect from January 1, 2026.
Under the revised framework, lecturers’ pay will consist of the Consolidated University Academic Staff Salary and an enhanced Consolidated Academic Tools Allowance.
The strengthened CATA is designed to support journal publications, conference participation, internet access, professional memberships and book development, in line with global academic standards and efforts to curb brain drain.
The agreement also restructures nine Earned Academic Allowances, which the minister said are now clearly defined, transparently earned and directly tied to duties performed.
These include postgraduate supervision, fieldwork, clinical responsibilities, examination duties and academic leadership roles.
The move, according to stakeholders, is expected to improve accountability while rewarding productivity within the university system.
In another first for Nigeria’s university system, the Federal Government approved a Professorial Cadre Allowance for full-time Professors and Readers.
Under the scheme, Professors will receive ₦1.74m annually (₦140,000 monthly), while Readers will earn ₦840,000 annually (₦70,000 monthly).
Alausa explained that the allowance recognises the academic, administrative and research responsibilities of senior academics.
According to him, the initiative is meant to enhance research coordination, academic documentation and administrative efficiency, enabling senior scholars to devote more time to teaching, mentorship and innovation.
“This intervention is not cosmetic. It is structural, practical and transformative,” the minister said.
The minister praised President Tinubu’s “uncommon, courageous and people-centred leadership,” noting that sustained engagement, fiscal realism and mutual respect made it possible to resolve what many had considered an intractable crisis spanning more than two decades.
He assured Nigerians of the Federal Government’s commitment to the faithful implementation of the agreement under the Renewed Hope Agenda, pledging continuous engagement with stakeholders and sustained reforms in the education sector.
Education stakeholders say the agreement ushers in a new era of stability and excellence for Nigerian universities, restoring predictability to academic calendars and renewed hope to students and parents nationwide.
Alausa also commended members of both negotiating teams—led by Alhaji Yayale Ahmed for the Federal Government and Professor Pius Piwuna for ASUU, as well as the immediate past ASUU leadership under Professor Emmanuel Osodeke, for laying the groundwork for the breakthrough.
“History will remember today not just as an unveiling ceremony,” the minister concluded, “but as the day Nigeria chose dialogue, transparency and strong presidential commitment as the pathway to resolving long-standing governance challenges.”
With the agreement now sealed, many Nigerians are hopeful that the era of prolonged university shutdowns is giving way to stability, productivity and global competitiveness in the nation’s higher education system.
The President of Dangote Industries Limited, Aliko Dangote, has withdrawn the petition he submitted to the Independent Corrupt Practices and Other Related Offences Commission (ICPC) against Farouk Ahmed, the former Chief Executive Officer of the Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA).
The petition was formally withdrawn through Dangote’s lawyer, Ogwu Onoja (SAN).
According to Daily Trust, sources said the business mogul withdrew the petition after another government agency took over the matter.
Dangote had, in December, petitioned the ICPC, urging the anti-graft agency to prosecute Ahmed over allegations that he abused the powers of his office to embezzle and divert public funds for personal gain and private interests, to the detriment of Nigerians.
At the time, Dangote maintained that he had substantial facts to support the allegations against the former regulatory chief.
Confirming the development, the ICPC spokesperson, John Odey, told journalists on Wednesday night that the petition had been withdrawn.
However, Odey stressed that the withdrawal would not halt the Commission’s actions on the matter.
In a statement issued shortly after the confirmation, the ICPC spokesperson said the agency would continue to investigate the allegations in line with its statutory responsibilities.
According to him, the Commission’s decision to proceed with the probe is guided by the principles of transparency, accountability and the broader fight against corruption.
“Despite the withdrawal of the petition, the Commission will continue to investigate the matter in line with its statutory mandate,” Odey said.
He added that the ongoing investigation was in the public interest and aimed at strengthening governance accountability.
The development comes amid sustained public scrutiny of regulatory agencies and renewed calls for transparency in the management of public resources.