Nigeria’s tax reform programme has come under renewed scrutiny following claims that conflicting versions of a newly enacted tax law are circulating on official government websites.

Funso Doherty, a Lagos State governorship aspirant under the Peoples Democratic Party (PDP), has alleged that two different gazetted versions of the Nigeria Tax Administration Act are publicly accessible on the Nigeria Revenue Service (NRS) website, fuelling concerns over the integrity of the reform process.

In an open letter to NRS Chairman, Zacch Adedeji, Doherty said the discovery contradicts repeated assurances by officials that the legislation was implemented exactly as passed by the National Assembly.

He noted that the documents, downloaded on January 6, 2026, contain provisions that differ from each other in key areas. The allegation follows a recent media appearance by the NRS Chairman, during which he dismissed reports of controversy surrounding the law and maintained that no post-legislative amendments had occurred.

According to Doherty, the existence of parallel versions of the Act undermines public trust and creates uncertainty for taxpayers, businesses, and professionals expected to comply with the new legal framework.

He also pointed out that the same issue appears on the website of the Presidential Committee on Fiscal and Tax Reforms, suggesting that the discrepancies may not be limited to a single government platform.

The open letter was circulated to senior legal and policy authorities, including the Attorney-General of the Federation and the AttorneyGeneral of Lagos State, as well as the leadership of the tax reform committee.