A prominent pressure group, The Patriots, has thrown its weight behind the leadership of the National Assembly over its decision to order the re-gazetting of the Tax Reform Acts, dismissing allegations that the laws were altered after passage.
In a statement issued on Sunday and signed by its National Coordinator, Muhammad E. Dauda, the group said its investigations revealed that the official records of the National Assembly had not been tampered with.
“We, The Patriots, a coalition of civil society organisations committed to constitutional governance, the rule of law and legislative accountability, wish to express our firm support for the leadership of the National Assembly regarding the decision to re-gazette the Tax Acts 2025,” the statement read.
The group noted that recent public debates centred on alleged discrepancies between versions of the Acts published in the Official Gazette and the Votes and Proceedings of the Senate and the House of Representatives.
According to the Patriots, the Votes and Proceedings of both chambers dated 28 May 2025 constitute the authoritative and legally binding records of the decisions of the National Assembly on the Acts.
“These records were published as far back as 29 May 2025 and have been in circulation since then,” the group stated.
The Patriots explained that after carefully reviewing the harmonised copies of the Acts, the Votes and Proceedings, and the Conference Committee Reports, they found no material discrepancies in the National Assembly’s records.
“We are yet to see any material alterations in the legislative records,” the statement affirmed.
Addressing claims that there were two different versions of the Acts in the Official Gazette, the group said it was yet to establish the veracity of the allegation, stressing that gazetting is a ministerial and administrative function rather than a legislative one.
“Gazetting exists to give public notice of laws already validly enacted; it does not confer authority to alter, amend or rewrite laws passed by the National Assembly,” the Patriots said.
The group cited several judicial precedents to support its position, including AGF v. Guardian Newspapers Ltd (1989), AG of Lagos State v. AG of the Federation (1986), and AG of Ondo State v. AG of the Federation (2002), which affirm that administrative publications cannot override parliamentary intent as recorded in official legislative documents.
While acknowledging that allegations of alterations are serious, the Patriots stressed that the burden of proof lies on those making such claims, adding that until a court decides otherwise, laws duly passed by the National Assembly remain valid and binding.
The group described the decision to re-gazette the Tax Acts in their correct form—reflecting the harmonised clean copies, Votes and Proceedings, and Conference Reports—as “proper, lawful and appropriate.”
It warned that calls for suspension, repeal or re-enactment of the laws were unnecessary, constitutionally unsound, and capable of creating avoidable legal and fiscal uncertainty.
The Patriots also commended the National Assembly leadership for directing the Clerk to the National Assembly to issue Certified True Copies of the Acts to members of the public upon request, describing the move as a boost to transparency and public confidence.
The group urged the public and all aggrieved parties to respect parliamentary records, support the re-gazetting process, and refrain from narratives capable of undermining democratic institutions.
“We make these submissions in the best interest of our country, its citizens and good governance,” the statement concluded.
