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Tax Law Row: NASS Orders Fresh Gazette Publication

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The management of the National Assembly has responded to the controversy surrounding the legislative process on key tax laws, stating that it is addressing the concerns strictly within its constitutional and statutory responsibilities.

In a statement issued on Friday and signed by Bullah Audu Bi-Allah, Director of Information for the Clerk to the National Assembly, the legislature said, “The attention of the Management of the National Assembly has been drawn to public commentary concerning the legislative process relating to the passage, presidential assent, and publication in the Official Gazette of the following Acts: the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.”

The statement noted that, “The commentary has referenced matters relating to the harmonisation of the aforementioned Bills passed by the Senate and the House of Representatives, the assent by the president and the versions of the Acts published in the Official Gazette.”

According to the release, “The Leadership and management of National Assembly is addressing these matters strictly within its constitutional and statutory mandate.”

It added that “accordingly, the relevant Committees, in collaboration with the Management of the National Assembly, are conducting an internal review.”

The National Assembly explained, “This review is being undertaken in accordance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both Chambers, and established parliamentary practice.”

As part of the process, and “in the course of this review, and for the purpose of ensuring clarity, accuracy, and sanctity of the legislative record,” the leadership disclosed that it has “directed the Clerk to the National Assembly to facilitate in collaboration with the relevant agencies the publication of the Acts in the Official Gazette and to issue certified true copies of the assented Acts on demand to any stakeholder or the general public.”

The statement stressed that “this administrative action is intended solely to authenticate and formally reflect the legislative decisions of the National Assembly.”

It further clarified that “the review is confined to institutional processes and procedures and does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber.”

The exercise, it added, “is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government.”

Reaffirming its stance, the National Assembly said it “remains fully committed to the principles of constitutionalism, separation of powers, and due process.”

It assured that “where procedural or administrative refinements are identified, appropriate measures will be taken in accordance with the law and established parliamentary conventions.”

The legislature also appealed for restraint, stating that “members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without conjecture.”

It added that “the leadership of both Chambers remain committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as the custodian of the legislative authority of the Federal Republic of Nigeria.”

The statement concluded that “further information will be provided as may be.”

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