By Elizabeth Osayande

The Chartered Institute of Taxation of Nigeria (CITN) has voiced serious concerns regarding potential discrepancies in the recently enacted 2025 tax laws. This announcement comes amidst rising public discussions and media scrutiny related to inconsistencies between the legislative versions passed by the National Assembly and the gazetted copies currently in circulation.

“The integrity of the legislative process is crucial for upholding the rule of law and maintaining public confidence in our democratic institutions,” stated the President of CITN, Innocent C. Ohagwa. “Tax legislation demands the highest accuracy and transparency, as its implications affect government revenue, businesses, and citizens alike.”

Recent commentary has raised alarms over claims that certain provisions of the new tax laws may not align with the original bills passed by the National Assembly. These concerns suggest that there may have been unauthorised modifications, insertions, or deletions after the legislative process. “As professionals committed to upholding ethical standards, it is our duty to address any issues that could compromise the integrity of our laws,” Ohagwa emphasised.

CITN’s statement highlighted their mandate, which includes promoting legal certainty, best practices, and sound governance. “We must protect the public interest by ensuring that the legislative process is followed scrupulously, especially on critical matters such as taxation,” the President/ Chairman of Council added, underscoring the importance of getting it right from the onset to avoid future complications.

The organisation expressed alarm over the implications of any discrepancies. “If these allegations are proven true, it could undermine the supremacy of the legislature and create legal ambiguities that expose taxpayers and professionals to unintended liabilities,” warned Dr Adedayo. “Such situations could severely weaken public trust in our governance institutions.”

CITN also reaffirmed the significance of legislative fidelity, emphasising that the Nigerian Constitution mandates that laws must be identical to those passed by the legislature. “Any post-passage changes must adhere to constitutionally recognised procedures,” he noted.

In an effort to restore public confidence in the legislative process, CITN is calling for immediate verification of the contested tax Acts. They are urging comparisons between the versions passed by the National Assembly and the gazetted Acts, alongside clear public communication regarding any identified discrepancies. “Prompt corrective action must be taken to ensure alignment with constitutional and legislative protocols,” Ohagwa urged, noting that such transparency is vital for restoring trust.

To safeguard against future occurrences, CITN recommends improved document control, enhanced inter-institutional checks, and structured stakeholder reviews of major tax legislation. “By implementing these measures, we can strengthen transparency and accountability within our legislative process,” CITN concluded.

CITN remains committed to offering its technical expertise to assist relevant authorities in promoting clarity and effectiveness within Nigeria’s tax system. Reports indicate that the House of Representatives is currently reviewing issues related to the legislative process surrounding the disputed 2025 tax laws.