The Chartered Institute of Taxation of Nigeria has warned of dangers to which the nation could also be uncovered following alleged discrepancies between tax legal guidelines handed by the Nationwide Meeting and the variations ultimately gazetted.
Able paper signed and launched on Wednesday by its seventeenth President and Chairman-in-Council, Harmless Ohagwa, the Institute stated such developments pose severe dangers to governance, authorized certainty and public confidence.
The PUNCH reported that allegations of alterations within the new tax reform legal guidelines have sparked requires a probe into the alleged unlawful modifications.
The tax legal guidelines, scheduled to take impact on January 1, 2026, had been signed just lately by President Bola Tinubu.
Some lawmakers, led by a Sokoto lawmaker, Abdussamad Dasuki, alleged discrepancies between the harmonised payments handed by each chambers of the Nationwide Meeting and the variations gazetted.
In response, Speaker of the Home of Representatives, Tajudeen Abbas, constituted a seven-member committee chaired by the Chairman of the Home Committee on Appropriations, Mukhtar Betara, to research the allegations.
In response to the Institute, the integrity of the legislative course of is key to the rule of regulation, good governance and public confidence in democratic establishments.
The CITN president added that “tax laws, specifically, requires the very best stage of accuracy, transparency, and procedural constancy as a consequence of its far-reaching implications for presidency income, companies, professionals, and residents.”
CITN acknowledged that it has “famous ongoing public discussions and media studies in regards to the 2025 tax legal guidelines, together with questions raised about alignment between varied legislative variations and the gazetted copies at the moment in circulation.”
The Institute stated that “current public discourse has raised considerations that sure provisions of the newly enacted tax legal guidelines might differ from the variations handed by the Nationwide Meeting, allegedly by means of modification, insertion, or removing of clauses after legislative passage,” explaining that “as an expert physique dedicated to moral requirements, authorized certainty, and nationwide improvement, we contemplate it essential to state our place on this matter.”
Emphasising its institutional mandate, CITN famous that “our mandate consists of, amongst others, upholding skilled and moral requirements; selling authorized certainty and greatest practices; supporting sound public coverage and governance; and defending the general public curiosity by means of knowledgeable skilled engagement.”
It added that “accordingly, we have now an obligation to answer issues that will undermine legislative integrity, regulatory certainty {and professional} apply.”
Expressing its core concern, the Institute acknowledged, “We specific severe concern over allegations that the ultimate gazetted variations of sure tax Acts might not precisely replicate the Payments as debated and handed by the Nationwide Meeting.”
It warned that “if established, such discrepancies, whether or not arising from procedural lapses, administrative errors or unauthorised alterations, may undermine the supremacy of the legislature, create authorized ambiguity and compliance dangers, erode public and investor confidence, expose taxpayers and professionals to unintended liabilities, and weaken belief in governance establishments.”
CITN additional underscored the technical sensitivity of tax lawmaking, stating, “Our concern because the pre-eminent tax establishment in Nigeria is in guaranteeing that due legislative course of is noticed and never breached, particularly in respect of an necessary subject material as taxation, which thrives on the exactitude of tax laws.
“We imagine, subsequently, that no efforts must be spared in getting it proper from the onset to keep away from overwhelming challenges sooner or later.”
On constitutional and procedural requirements, the Institute recalled that “the Nigerian Structure and established parliamentary apply require that legal guidelines assented to and gazetted should be an identical to these duly handed by the legislature,” including that “any post-passage modifications should observe constitutionally recognised procedures.”
It warned that “deviation from this normal, intentional or in any other case, compromises the rule of regulation, separation of powers, predictability and stability within the tax system,” stressing that “for tax legal guidelines, the place readability and certainty are important, even minor alterations can have disproportionate penalties.”
Calling for speedy institutional motion, CITN stated, “Within the curiosity of institutional credibility and public belief, we respectfully name for speedy verification of the contested tax Acts by evaluating the variations handed by the Nationwide Meeting and the enrolled and gazetted Acts, clear public clarification the place discrepancies are recognized, and immediate corrective motion according to constitutional and legislative procedures.”
The Institute maintained that “such steps will strengthen confidence within the legislative course of and stop extended uncertainty.”
Trying past the speedy controversy, CITN advisable safeguards to forestall recurrence, stating: “To stop recurrence, we advocate strengthened doc management and version-tracking mechanisms for Payments and Acts, clear audit trails all through the legislative drafting and enrolment course of, enhanced inter-institutional checks earlier than presidential assent, and structured stakeholder overview for main tax laws.”
In its concluding place, CITN affirmed: “Our place is guided by professionalism, respect for democratic establishments, and dedication to nationwide curiosity.”
It reiterated that “the authority of the Nationwide Meeting should be preserved, legal guidelines should faithfully replicate what was lawfully debated and handed, and transparency and accountability are important to sustainable governance.”
The Institute additionally acknowledged ongoing efforts throughout the legislature, noting that “the Institute can also be conscious that these issues are being addressed by means of established legislative processes, with studies indicating that the Home of Representatives has initiated a overview in respect of points arising from the legislative course of referring to the 2025 tax legal guidelines.”
CITN concluded, “We stand prepared to supply our technical experience {and professional} assist to all related authorities in the direction of selling readability, certainty, transparency, confidence and effectiveness of Nigeria’s tax legal guidelines and the tax system on the whole.”
