The Association of National Accountants of Nigeria has raised the alarm over alleged alterations to some newly gazetted tax laws, warning that the discrepancies are creating legal uncertainty and weakening confidence in Nigeria’s fiscal and governance systems.
In a statement issued on Monday by the ANAN President and Chairman of Council, Zuwairat Kishimi, the professional accounting body said it had “observed with concern the ongoing public debate and institutional uncertainty arising from the alteration and gazetting of certain tax laws in Nigeria.”
It noted reports that some gazetted versions differ from the bills passed by the National Assembly and assented to by the President, a situation it said has caused confusion among taxpayers, tax administrators, professionals, and other stakeholders.
The association stressed that the Constitution vests legislative authority exclusively in the National Assembly, subject to presidential assent. It said that once a bill is duly passed and signed into law, the text is “final and authoritative,” adding that any alteration afterwards — except through another legislative amendment — “lacks constitutional validity.”
ANAN further explained that gazetting is only an administrative step to give formal public notice of an existing law, not a law-making or amending process. For that reason, the gazetted version “must faithfully reproduce the law as enacted,” and any deviation compromises its legal validity.
The body said the rule of law requires certainty, clarity, and predictability, particularly for tax laws which are subject to strict interpretation.
“Where discrepancies exist between enacted laws and gazetted versions, legal certainty is eroded, enforcement becomes contentious, and the credibility of the tax system is weakened,” it warned, adding that altering legislation outside constitutional processes is ultra vires and exposes the affected law to judicial challenge, with knock-on effects for revenue administration and fiscal planning.
On the practical implications, the association said conflicting legal texts leave taxpayers, accountants, and tax authorities unsure which provisions to apply, undermining voluntary compliance and increasing the likelihood of disputes.
It warned that professionals required to act strictly in line with the law could face misconduct allegations amid such ambiguity, weakening confidence in regulatory and institutional frameworks.
ANAN added that predictable and stable tax laws are essential for business and investment decisions, warning that any perception of arbitrariness could discourage investment and hurt economic growth.
It also said that allowing altered laws to remain in circulation would diminish the authority of the legislature, weaken institutional checks and balances, and set “an unhealthy precedent” in democratic governance.
To address the concerns, the association recommended the immediate withdrawal of any gazetted tax law that does not match the version passed by the National Assembly and assented to by the President.
It urged that the correct versions be promptly re-gazetted and enforced. It also called for an independent investigation to determine how the discrepancies arose and ensure accountability, and for stronger transparency measures, including an independent verification process or a central online portal for accessing authenticated laws.
ANAN said these steps were necessary “to restore legal certainty, protect taxpayers and professionals, and uphold the rule of law and sound public finance management in Nigeria.”
The National Assembly recently ordered the re-gazetting of the four tax reform laws following public outcry over alleged discrepancies between what lawmakers passed and the versions published in the Official Gazette.
The Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, earlier addressed the controversy that the recently enacted tax reform laws, scheduled to take effect on January 1, 2026, were secretly altered after their passage by the National Assembly.
He rejected claims that the gazetted tax laws were fake or had been secretly altered to strip courts of their powers, saying many of the circulating allegations were not backed by any official investigation.
