An independent accountability group has defended the leadership of the National Assembly over the re-gazetting of Nigeria’s tax reform laws, describing the exercise as a lawful administrative safeguard rather than a legislative failure.

In a statement issued on Monday, the Centre for Accountability and Fiscal Responsibility (CAFR) said criticisms suggesting misconduct or procedural errors by the legislature reflected a misunderstanding of the constitutional and statutory processes guiding lawmaking.

The group said the re-gazetting of 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 followed established legal procedures meant to preserve the integrity of the statute book.

CAFR explained that under the Acts Authentication Act, the National Assembly is required to confirm that laws published in the official gazette accurately reflect versions passed by both chambers and assented to by the president.

“The re-gazetting exercise should be understood as a verification mechanism, not a confession of error. Authentication exists to ensure certainty and legal clarity, especially for laws with wide fiscal and economic implications,” said Dr Lawal Sadiq, national president of CAFR.

Sadiq noted that the National Assembly acted within constitutional limits by conducting an internal review to align legislative records, assent documents, and published texts, warning that failure to do so could expose the country to unnecessary legal disputes.

He stressed that the process did not reopen debate on the substance of the tax reforms or reverse any legislative decisions, but was limited to administrative confirmation of accuracy.

CAFR dismissed claims that the exercise signalled institutional weakness, arguing instead that it reflected transparency and respect for constitutional order.

“In mature democracies, legislatures routinely carry out post-assent verifications to protect legal certainty,” Sadiq said.

The group added that the re-gazetting would strengthen public confidence in the tax reforms and provide a firmer legal foundation for their implementation.