An independent accountability group has defended the leadership of the National Assembly over the re-gazetting of Nigeria’s tax reform laws, describing the move as a lawful administrative safeguard rather than a legislative lapse or procedural failure.
In a statement issued on Monday, the Centre for Accountability and Fiscal Responsibility (CAFR) said recent public commentary alleging errors or misconduct by the legislature reflected a misunderstanding of the constitutional mechanics of lawmaking and the statutory requirements for authenticating Acts.
The group explained that 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 parliamentary and legal procedures aimed at protecting the integrity of the statute book.
CAFR noted that under Nigerian law, particularly the Acts Authentication Act, the National Assembly is required to confirm that any law presented for official publication accurately reflects what was passed by both chambers and assented to by the president.
According to the group, the process is a routine administrative function and does not suggest that the laws were improperly enacted or that legislative authority was undermined.
“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,” the national president of CAFR, Dr Lawal Sadiq, said.
He added that the leadership of the National Assembly acted within constitutional limits by initiating an internal review to align legislative records, assent documentation, and published texts, warning that failure to do so could expose the country to avoidable legal disputes.
Sadiq explained that the review did not reopen debate on the substance of the tax reforms, reverse any legislative decision, or encroach on executive or judicial functions, but was limited to administrative confirmation of accuracy and completeness.
The group stressed that tax legislation directly affects government revenue, business compliance, and citizens’ obligations, making procedural precision critical for enforceability and public confidence.
CAFR dismissed claims that the re-gazetting process signalled institutional weakness or legislative confusion, arguing instead that it demonstrated restraint, transparency, and respect for constitutional order.
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“In mature democracies, legislatures routinely carry out post-assent verifications, correct clerical inconsistencies, and reissue authenticated copies of laws to protect legal certainty,” Sodiq said.
He added that the National Assembly’s decision to prioritise due process over speed demonstrated institutional responsibility, noting that credible laws depend not only on political consensus but also on procedural integrity.
The group also warned that politicising administrative safeguards could undermine public trust in democratic institutions and distort public understanding of how laws are made.
CAFR urged citizens and stakeholders to distinguish between substantive policy disagreements and routine legislative processes, stressing that adherence to procedure strengthens, rather than weakens, the rule of law.
“The strength of a parliament is measured by the credibility of the laws it produces. In insisting on proper authentication and re-gazetting where necessary, the National Assembly acted in defence of legality, certainty, and democratic integrity,” Sodiq said.
The group said the re-gazetting exercise ultimately reinforces confidence in the tax reforms and provides a firmer legal foundation for their implementation.
