By: Muhammad Ibrahim, Sokoto.

Hon. AbduSsamad Dasuki, the member representing Tambuwal/Kebbe Federal Constituency, has raised serious concerns over alleged discrepancies between tax bills passed by the National Assembly and the versions later gazetted into law.

Speaking on the floor of the House on December 17, 2025, Dasuki alleged that several provisions contained in the four tax bills proposed by the executive arm had been materially and substantially altered after legislative approval, triggering widespread controversy.

According to him, the disparity between the bills passed into law and the gazetted copies constitutes a grave breach of legislative procedure, undermines the integrity of the law-making process, and erodes public confidence in governance.

Dasuki cited concerns earlier raised by Professor Auwalu H. Yadudu, noting that the situation underscores an urgent need for transparency and accountability in Nigeria’s legislative framework.

Key issues identified include alleged unauthorized alterations to Acts passed by the National Assembly, the introduction of new provisions that were neither debated nor approved, the deletion of existing clauses that fundamentally alter the intent of the laws, and the possible unconstitutionality of certain sections.

Specific examples of the alleged discrepancies include the deletion of provisions relating to petroleum income tax and Value Added Tax under Section 3(1)(b); the imposition of the United States dollar as the sole currency for tax computation in Section 39(3); the introduction of a 20 per cent payment requirement for disputed tax assessments under Section 41(8); and the conferring of absolute garnishee powers on tax authorities without judicial oversight under Section 60(1).

Dasuki warned that such actions could undermine the credibility of the ongoing tax reform process, erode public trust, and reflect executive impunity and disregard for constitutional propriety.

He therefore recommended that the National Assembly conduct a thorough and transparent investigation into the allegations, reconsider the proposed commencement date of January 1, 2026, and acknowledge that the gazetted versions of the laws may be vulnerable to legal challenges.

Professor Auwalu H. Yadudu, whose analysis informed the concerns, is an international law expert, former Dean of the Faculty of Law at Bayero University, Kano, and a former visiting professor at Harvard University, United States.