Tag: tax laws

  • Federal lawmakers unveil Tax Laws

    Federal lawmakers unveil Tax Laws

    The implementation of new tax laws commenced yesterday on a clearer and more transparent footing.

    The National Assembly directed the release of Certified True Copies (CTCs) of the harmonised bills that were transmitted by lawmakers and assented to by President Bola Ahmed Tinubu.

    This move is aimed at ensuring full public access to the documents and allaying concerns about the authenticity of the recently passed Tax Acts.

    The Clerk to the National Assembly, Kamoru Ogunlana, stated that interested members of the public would now be able to access the transmitted bills, which have been signed by President Tinubu, for independent verification.

    In a statement, Ogunlana said the directive was in line with the Assembly’s commitment to transparency and accountability, particularly in response to public debate and scrutiny over the new tax reforms.

    “The leadership has directed the Clerk to make available the transmitted Tax Bills duly signed by the President, including the certified pages, to enable members of the public independently verify the facts,” Ogunlana said.

    He explained that the decision was taken following allegations of discrepancies between the Votes and Proceedings of the National Assembly and the gazetted versions of the Tax Acts currently in circulation.

    Despite the intense public discussion generated by the new tax reforms, Ogunlana noted that only a limited number of Nigerians had formally requested CTCs of the harmonised bills.

    Read Also: W’Cup 2026: NFF begs Tinubu, Nigerians over  Super Eagles’ setback

    “Only a few requests for Certified True Copies of the harmonised Bills have been received, and all such requests have been duly processed,” he said.

    Ogunlana further explained that interested persons could still apply to the Office of the Clerk to the National Assembly upon payment of the prescribed fees.

    He emphasised that the office of the Clerk was working closely with the Federal Government Printing Press (FGPP) to ensure the timely publication of the duly certified and assented laws.

    Ogunlana said the gazetted copies were expected to be ready by yesterday.

    “While the Clerk initiates the gazetting process, the statutory responsibility for printing and publication rests with the Federal Government Printing Press,” Ogunlana stated.

    In the statement, signed on his behalf by the Director of Information, Bullah Audu Bi-Allah, Ogunlana said the National Assembly has introduced new procedural safeguards aimed at preventing future controversies over legislative documents.

    He noted: “To strengthen institutional processes, all Bills for presidential assent will henceforth be routed through Presidential Liaison Officers.

    “No request for gazetting an Act will be entertained by the Printing Press unless initiated by the Clerk to the National Assembly or an authorised representative.”

    He reassured the public that the National Assembly remains committed to transparency, accountability, and professionalism in the discharge of its constitutional responsibilities.

    CAN: economic decisions must not worsen hardship

    The move comes as the Christian Association of Nigeria (CAN) called on the Federal Government to exercise wisdom, fairness, and restraint in implementing economic policies.

    CAN President, Archbishop Daniel Okoh, emphasised in his New Year message that economic decisions must not exacerbate hardship for citizens already struggling to make ends meet.

    “As fiscal, tax, and other policy reforms continue, CAN calls for wisdom, fairness, and restraint.

    “As the nation continues to speak about reforms, recovery, and growth, CAN affirms that progress must translate into lived realities.

    “Economic advancement must be evident in the daily lives of citizens – when food is affordable, healthcare is accessible, education is attainable, and meaningful work is available. Development that does not touch ordinary lives remains incomplete,” Okoh said.

    ‘Effective taxation not a burden’

    Former President of the Chartered Institute of Taxation of Nigeria (CITN), Mrs Gladys Simplice, urged Nigerians to embrace the new tax regime.

    She blamed opposition to the reforms on wealthy individuals resisting higher tax compliance.

    Simplice said the biggest challenge confronting the reforms was not the law itself but a “mindset issue” among taxpayers.

    She stressed that Nigerians must begin to see taxation as a civic responsibility rather than a burden.

    According to her, sustainable national development depends largely on efficient tax collection.

    “Taxes are what build nations. We cannot continue to complain about poor infrastructure and still resist the very instrument used to fix it,” Simplice said.

    Highlighting the progressive nature of the reforms, she noted that low-income earners would benefit substantially, correcting historical inequities in Nigeria’s tax system.

    “The reforms represent a major shift in the nation’s tax system by protecting low-income earners, who have historically carried a disproportionate share of the tax burden,” she said.

    Simplice noted that globally, taxation is recognised as a key driver of development.

    In Nigeria, however, the loudest criticism, she believes, comes from high-income earners who fear that the new laws will compel them to pay their true tax obligations.

    “High-income earners are instigating others to attack the law because it will affect them.

    “They have been avoiding their obligations for decades,” Simplice told the News Agency of Nigeria (NAN).

    She emphasised that the reforms were long overdue and designed to promote fairness, support small businesses, and ease the burden on low-income Nigerians.

    Under the new framework, individuals earning up to N300,000 annually are exempt from tax; small businesses with turnovers below N100 million will no longer face multiple taxation.

    According to Simplice, this approach ensures equity and encourages compliance across all income levels.

    She also highlighted the introduction of a self-assessment system, noting that improved data integration across federal and state governments would expose under-declaration.

    “There is no hiding place anymore. You can assess yourself, but the government will still verify,” she said, citing Lagos State’s rollout of synchronised taxpayer identification numbers as a practical example of improved enforcement.

    She urged Nigerians to give the reforms time to yield results, acknowledging that resistance to change is common but typically subsides once benefits become apparent.

    AI tool launched

    A technology expert, Oluwaferanmi Oladepo, has launched Kaanta, an Artificial Intelligence-driven tool designed to simplify the new tax reforms.

    Kaanta, which operates entirely on WhatsApp, guides traders, small and medium-sized businesses, professionals, and individuals, helping them understand compliance requirements, calculate taxes, and access reliefs.

    Oladepo said the AI tool allows users to interact via text, voice, or handwritten notes and supports local languages, including Yoruba, Igbo, Hausa, and Pidgin, expanding access to non-English speakers.

    He stressed that Kaanta AI would play a critical role in helping Nigerians navigate the new tax era efficiently.

  • Alleged discrepancies: NASs releases assented tax laws for public scrutiny

    Alleged discrepancies: NASs releases assented tax laws for public scrutiny

    • …tightens gazetting process

    The leadership of the National Assembly has moved to address public concerns over the authenticity of recently passed Tax Acts by directing the Clerk to release copies of the bills transmitted to and assented by President Bola Ahmed Tinubu for public scrutiny.

    The Clerk to the National Assembly, Kamoru Ogunlana, in a statement signed on his behalf by the Director of Information, Bullah Audu Bi-Allah, said the decision followed allegations of discrepancies between the Votes and Proceedings of the National Assembly and the gazetted versions of the Tax Acts currently in circulation.

    “The leadership has directed the Clerk to make available the transmitted Tax Bills duly signed by the President, including the certificate pages, to enable members of the public independently verify the facts,” the statement said.

    The National Assembly stressed that the move was in line with growing public demand for transparency and accountability in the legislative process.

    Despite the intense public debate generated by the tax reforms, the legislature disclosed that only a limited number of Nigerians had formally requested Certified True Copies (CTCs) of the harmonised bills.

    “Only a few requests for Certified True Copies of the harmonised Bills have been received, and all such requests have been duly processed,” the statement noted, adding that interested persons could still apply to the Office of the Clerk to the National Assembly upon payment of prescribed fees.

    On the status of the gazetted Acts, the leadership explained that the Clerk is working closely with the Federal Government Printing Press (FGPP) to ensure timely publication of the duly certified and assented laws.

    “These Gazettes are expected to be ready on or before January 1, 2026. While the Clerk initiates the gazetting process, the statutory responsibility for printing and publication rests with the Federal Government Printing Press,” it said.

    The National Assembly also announced new procedural safeguards aimed at preventing future controversies over legislative documents.

    “To strengthen institutional processes, all Bills for presidential assent will henceforth be routed through Presidential Liaison Officers, and no request for gazetting an Act will be entertained by the Printing Press unless initiated by the Clerk to the National Assembly or an authorised representative,” the statement added.

    The clarification comes against the backdrop of recent tax reforms approved by the 10th National Assembly as part of the Federal Government’s wider effort to modernise Nigeria’s tax system, broaden the revenue base and improve fiscal discipline.

    The National Assembly assured Nigerians that the legislature “remains committed to transparency, accountability and professionalism in the discharge of its constitutional responsibilities.”

  • Court declines request to stop Tax Laws’ take-off

    Court declines request to stop Tax Laws’ take-off

    •  Fed Govt asked to proceed as planned

    A High Court of the Federal Capital Territory (FCT) has declined the request by a group – the Incorporated Trustees of African Initiative for Abuse of Public Trust – to restrain the Federal Government from proceeding with the planned implementation of the new tax laws effective from January 1, 2026.

    In a ruling, Justice Bello Kawu held that the court lacked the power to stop the implementation of a law or laws already signed by the appropriate authority, without the plaintiff providing any concrete evidence of wrongdoing.

    In his ruling on an ex parte motion filed by the group, the judge said the group did not provide concrete and strong evidence before the court to grant the reliefs it sought.

    He directed the Federal Government to proceed with its planned implementation of the said tax laws pending the hearing and determination of the suit filed by the plaintiff.

    In the ruling delivered on December 23, a certified true copy (CTC) of which The Nation sighted yesterday in Abuja, Justice Kawu said: “I have considered the application together with the affidavit in support.

    “I have also considered the submission of the learned counsel to the claimant/applicant together with the judicial authorities cited and I am of the strong view that the court lacks power to stop implementation of a law already signed by the appropriate authority without concrete evidence of any wrongdoing.

    “At this preliminary stage, it will be difficult, if not impossible, to prove any wrongdoing, because at this stage, the court should be careful not to touch on the main issue. It is my considered opinion that granting an injunction at this preliminary stage will touch the subject matter in the main suit.

    READ ALSO: Against the tyranny of small minds

    “It should be noted that once an Act is signed into law, it can only be repealed by the lawmakers or any offending section set aside by the court of law. Be that as it may, an ex parte application cannot be used to set aside the coming into force any Act already signed into law or gazetted.

    “In view of the above, the implementation of the Tax Act 2025 and other related Acts will commence on January 1, 2026 and continue to be in force pending the hearing and determination of the originating motion before this court.”

    The judge adjourned further hearing in the matter till January 9, 2026.

    The group is contending, among others, that in view of the controversy surrounding the laws, including allegations of alterations, it was proper for the court to stop the planned implementation until the issues are resolved.

    Listed as defendants in the suit are: the Federal Republic of Nigeria; the President of the Federal Republic of Nigeria; the Attorney General of the Federation; the President of the Senate; the Speaker of the House of Representatives; and the National Assembly.

    The group had, in its motion, prayed for, among others, an order of interim injunction restraining the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, or any of its agencies from implementing any of the provisions of the gazetted Nigeria Tax Act (2025), Nigeria Tax Administration Act (2025), the Nigeria Revenue Service (Establishment) Act (2025) or the Joint Revenue Board of Nigeria (Establishment) Act (2025) for any reasons pending the hearing and determination of the motion on notice for interlocutory injunction.

    It also sought for an order of interim injunction restraining the President, either by himself or through any agency of the Federal Government created under the gazette Nigeria Tax Act (2025), Nigeria Tax Administration Act (2025), the Nigeria Revenue Service (Establishment) Act (2025) or the Joint Revenue Board of Nigeria (Establishment) Act, 2025) from implementing the provisions of the Acts in any states of the federation where applicable, pending the hearing and determination of the motion on notice.

    The judge, who declined to grant the injunction reliefs, however, granted the plaintiff’s request to be allowed to serve some of the defendants’ documents relating to the suit through substituted means.

    Justice Kawu ordered that court documents meant for the Federal Republic of Nigeria and the President be served on them through the office of the AGF.

    The judge also ordered that court documents meant for the Senate President, the House of Representatives Speaker, and the National Assembly should be served on them through the Clerk of the National Assembly.

    He said such substituted service shall be deemed proper service.

  • Tinubu: New Tax Laws will bring prosperity

    Tinubu: New Tax Laws will bring prosperity

    • We’ll deepen collaboration with U.S., others to battle insecurity

    • 10 million jobs empowerment for Nigerians

    • All on-going projects to continue without interruption

    • President urges unity amongst Nigerians

    President Bola Ahmed Tinubu yesterday assured Nigerians that the new tax regime being rolled out by his administration will lay the foundation for shared prosperity, sustainable growth and long-term economic stability.

    In his New Year goodwill message to Nigerians, the President said: “The new year marks a critical phase in implementing our tax reforms, designed to build a fair, competitive, and robust fiscal foundation for Nigeria.

    “By harmonising our tax system, we aim to raise revenue sustainably, address fiscal distortions and strengthen our capacity to finance infrastructure and social investments that will deliver shared prosperity.”

    He reiterated that the reforms were not aimed at overburdening citizens but at harmonising the tax system, eliminating multiple taxation and raising revenue sustainably.

    “I commend states that have aligned with the national tax harmonisation agenda by adopting harmonised tax laws to reduce the excessive burden of taxes, levies and fees on our people,” he said.

    President Tinubu added that a streamlined tax system would strengthen the country’s capacity to finance infrastructure and social investments.

    The new tax regime begins today.

    He said the difficult reforms undertaken in 2025 were already yielding measurable gains, despite global economic headwinds.

    The President expressed confidence that the benefits would increasingly be felt by ordinary citizens in the new year.

    He unveiled an ambitious, inclusive growth agenda that will bring at least 10 million Nigerians into productive economic activity.

    He explained that the initiative would empower at least 1,000 people in each of the country’s 8,809 wards through agriculture, trade, food processing and mining.

    He said: “The new year marks the beginning of a more robust phase of economic growth, with tangible improvements in the lives of our people.

    “We will accelerate the implementation of the Renewed Hope Ward Development Programme, aiming to bring at least 10 million Nigerians into productive economic activity by empowering at least 1,000 people in each of the 8,809 wards across the country.”

    READ ALSO: Against the tyranny of small minds

    Welcoming Nigerians to 2026, President Tinubu said his administration remained focused on consolidating economic gains recorded in the past year and building a resilient, inclusive and growth-oriented economy.

    He noted that the fiscal reset initiated by his government had begun to restore confidence and stability across key sectors.

    He said: “A few days ago, I presented the 2026 Appropriation Bill to the National Assembly.

    “In that address, I emphasised that our administration has implemented critical reforms that are laying a solid foundation for long-term stability and prosperity.

    “With patience, fiscal discipline, and unity of purpose, Nigeria will emerge in 2026 stronger and better positioned for sustained growth.”

    According to the President, Nigeria closed 2025 on a strong economic note, recording robust GDP growth in every quarter, with annualised growth projected to exceed four per cent.

    He added that the country maintained trade surpluses, achieved greater exchange-rate stability and steadily reduced inflation, which fell below 15 per cent in line with government targets.

    He further highlighted the performance of the Nigerian Stock Exchange, which, he said, outperformed its peers with a 48.12 per cent gain in 2025, consolidating a bullish run that began in the second half of 2023.

    President Tinubu also said Nigeria’s foreign reserves stood at $45.4 billion as of December 29, 2025, providing a strong buffer against external shocks and strengthening confidence in the naira.

    On foreign investment, the President said investor confidence was returning, as foreign direct investment rose sharply to $720 million in the third quarter of 2025 from $90 million in the preceding quarter.

    He said global credit rating agencies, including Moody’s, Fitch and Standard & Poor’s, had consistently affirmed and applauded Nigeria’s economic direction.

    On security, the President acknowledged that economic progress must go hand in hand with peace and stability, noting that Nigeria continued to face threats from criminal and terrorist elements.

    He noted that in collaboration with international partners, including the United States, decisive actions were taken against terrorist targets in parts of the North-west on December 24, with sustained military operations continuing across the Northwest and Northeast.

    President Tinubu pledged that in 2026, Nigeria’s security and intelligence agencies would deepen cooperation with regional and global partners to eliminate all threats to national security.

    He reaffirmed his commitment to protecting lives, property and the territorial integrity of the country, while restating his belief in decentralised policing, complemented by properly regulated forest guards, as part of the solution to insecurity.

    President Tinubu said his administration would continue to invest in modernising critical infrastructure, including roads, power, ports, railways, airports, pipelines, healthcare, education and agriculture, stressing that all ongoing projects would continue without interruption.

    In a call for national unity, the President urged Nigerians to see nation-building as a shared responsibility, emphasising the need for patriotism, integrity and collective purpose in achieving the country’s goals.

    “To achieve our objectives in 2026, we must all play our part,” he said. “Let us resolve to be better citizens, better neighbours and better stewards of our nation.”

    He wished Nigerians a peaceful, productive and prosperous New Year, while praying for divine protection for the country and its armed forces, and the defeat of all forces threatening national peace and stability.

  • Why Tax Laws must take off fully now, by Tinubu

    Why Tax Laws must take off fully now, by Tinubu

    • President dismisses implementation postponement call
    • Law meant to reset tax system
    • NECA back s Fed Govt

    The final verdict on tomorrow’s full take-off of the tax laws came yesterday.

    President Bola Ahmed Tinubu reaffirmed that the date is sacrosanct.

    His position, made known in a statement, gave a stamp to Minister for Information and National Orientation Mohammed Idris’ earlier statement that there was no going back on the January 1 commencement date.

    Following the observation by House of Representatives member Abdussamad Dasuki (PDP Sokoto) that the Gazetted version of the law is different from the copy passed by the National Assembly, opposition figures and some interest groups that have always opposed the tax reform process began agitating for the suspension of the laws’ takeoff.

    But Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, argued that it was too late in the day to stop the law because two of the four tax laws were already operational, arguing that the remaining two are billed to begin tomorrow.

    The President declared that the reforms represent a historic reset of the country’s fiscal architecture and not an attempt to impose higher taxes on citizens.

    In a statement personally signed by him, he said the tax reforms were “a once-in-a-generation opportunity to build a fair, competitive and robust fiscal foundation for Nigeria”.

    He stressed that the implementation phase would proceed as scheduled despite public controversy.

    President Tinubu said: “The new tax laws, including those that took effect on June 26, 2025, and the remaining acts scheduled to commence on January 1, 2026, will continue as planned.”

    He emphasised that the reforms were not revenue-hunting measures but a deliberate effort to harmonise Nigeria’s fragmented tax system, reduce duplication across tiers of government, and strengthen trust between citizens and the state.

    The President said: “The tax laws are not designed to raise taxes, but rather to support a structural reset, drive harmonisation, and protect dignity while strengthening the social contract.

    “I urge all stakeholders – state governments, businesses, labour unions and professional bodies –to support the implementation phase, which is now firmly in the delivery stage.”

    President Tinubu’s comments came amid sustained criticism over allegations that some provisions of the tax laws were altered after passage by the National Assembly.

    Some groups had faulted the discrepancies between versions passed by lawmakers and those later gazetted, prompting calls for a suspension of the laws.

    Rejecting such demands, the President said no material irregularity had been established to justify halting a comprehensive reform process.

    “Our administration is aware of the public discourse surrounding alleged changes to some provisions of the recently enacted tax laws.

    “No substantial issue has been established that warrants a disruption of the reform process,” he said.

    Read Also: ‘Tax Laws won’t push up air fares’

    Warning against what he described as reactive governance, President Tinubu added: “Absolute trust is built over time through making the right decisions, not through premature, reactive measures.”

    He nevertheless reassured Nigerians of his commitment to due process, pledging continued engagement with the National Assembly to resolve any genuine issues that may arise during implementation.

    President Tinubu said: “I emphasise our administration’s unwavering commitment to due process and the integrity of enacted laws.

    “We will work with the National Assembly to ensure the swift resolution of any issue identified.

    “The Federal Government will continue to act in the overriding public interest to ensure a tax system that supports prosperity and shared responsibility.”

    The opposition Peoples Democratic Party (PDP) disagreed, urging the President to suspend the implementation and “listen to the voice of Nigerians.”

    In a statement yesterday, the Turaki-led PDP faction accused the Tinubu administration of prioritising revenue over citizens’ welfare, citing alleged “dangerous provisions” purportedly smuggled into the laws.

    The PDP warned that insisting on the January 1 start date despite unresolved discrepancies “clearly shows where the priority of the government lies – between Nigerians and money”.

    It reminded the President that democratic obedience to laws depends on public trust in the legislative process.

    President Tinubu, on assumption of office, initiated a comprehensive reform of the tax regime in the country.

    He set up a presidential panel to put together a new system of taxation after consultations across the country.

    At the end of the panels’ work, four tax reform Bills were forwarded to the National Assembly.

    The proposal drew flak from North’s political leaders and governors, who expressed open opposition to tax reform.

    The National Economic Council advised the President to withdraw the Bills from the lawmakers to allow for wider consultation, but the President refused, urging those who had misgivings to table them before the lawmakers during the public hearing.

    Opposition figures also seized the opportunity to disparage the government, but the President was unyielding.

    The Bills were eventually passed by both chambers of the National Assembly – House of Representatives on March 18 and Senate on May 7. The President signed the Bills on May 26.

    The implementation started in June with two of the laws.

    Another round of opposition to the laws came after a lawmaker alleged differences in the version passed by the lawmakers and the law he gazette.

    NECA backs implementation of new tax legislation

    The Nigeria Employers’ Consultative Association (NECA) expressed support for the implementation of new tax legislation.

    At a news conference in Lagos yesterday, NECA’s Director-General of NECA, Mr. Wale Smatt-Oyerinde, commended the presidential committee for constructively engaging with all stakeholders, in spite of efforts to misinform the Nigerian populace on its intention.

    He urged the Federal Inland Revenue Service (FIRS) to collaborate with the organised private sector in a bid to deepen awareness of the new tax laws.

    The NECA boss said the tax reform legislation remained a significant item that had witnessed the most excellent form of organised chaos in Nigeria’s political history.

    He urged the Federal Government to proceed with the implementation of the laws, as the issue of alteration raised by the National Assembly is not sufficient to hinder it, considering its economic objectives.

    Smart-Oyerinde said: “We cannot continue to run the system the way it was run with a lot of inconsistencies. No law is perfect, and that is why we have made provisions for amendments.

    “As we proceed, we can make necessary amendments, and by doing so, we are building an institution.”

    He said the tax laws were aimed at creating a more conducive and productive business environment for the private sector, thereby generating jobs that would address the root cause of insecurity in Nigeria.

    Smatt-Oyerinde said the stiff resistance faced by the reforms alone was an indication that some forces were against the growth of the Nigerian economy.

    He said: “I have never seen a regulation or legislation that witnessed this kind of engagement or antagonism; I also probably have not seen an item in our lives that has witnessed this kind of organised chaos.”

    “However, the committee has done tremendous work, moving from one place to another.

    “We all saw the issues, until two weeks ago, when it was alleged that the version gazetted was different from the one passed by the National Assembly.”

    He urged that the tax legislation be allowed to run seamlessly, for the betterment of the nation.

  • New tax laws to cut airline costs, ease pressure on fares, says tax committee

    New tax laws to cut airline costs, ease pressure on fares, says tax committee

    The Presidential Fiscal Policy and Tax Reforms Committee said yesterday that the newly enacted tax laws would reduce operating costs for airlines and help stabilise air fares, dismissing claims that the reforms would worsen the challenges facing Nigeria’s aviation industry.

    The committee said the federal government had engaged extensively with airline operators and other industry stakeholders and that consultations were continuing to address lingering concerns in the sector.

    In a statement issued in Abuja, the committee acknowledged the long-standing burden of multiple taxes, levies, and regulatory charges on airlines but maintained that the new tax framework directly tackled several of the structural issues driving high operating costs.

    It said the most significant relief under the new laws was the removal of the 10 percent withholding tax on aircraft leases, which it described as the single biggest tax burden on airlines under the previous regime.

    According to the committee, the old law imposed a non-recoverable 10 percent withholding tax on aircraft leases, a charge that directly strained airline cash flow and inflated costs. Under the new law, the tax had been removed and replaced with a rate to be determined by regulation, opening the door for a full exemption or a substantially lower rate.

    It explained that an airline leasing a fifty-million-dollar aircraft previously paid about five million dollars in withholding tax, a cost that ultimately fed into ticket prices. The removal of the tax, the committee said, amounted to major structural relief for the industry.

    On value-added tax, the committee said the VAT suspension granted to airlines in 2020 after the COVID-19 pandemic came with hidden costs. While airlines did not charge VAT on tickets, they were unable to recover input VAT on assets, consumables, and overheads, leading to higher embedded costs.

    Under the new tax laws, airlines became fully VAT neutral, with VAT paid on imported or locally procured goods and services now claimable. The committee said the law also mandated refunds of excess input VAT within 30 days through a dedicated and fully funded tax refund account, with the option of offsetting credits against other tax liabilities.

    It said these measures would ease cost pressure and improve liquidity across the sector.

    The committee also clarified that import duty exemptions on commercial aircraft, engines, and spare parts remained unchanged, stressing that the reforms did not introduce any new import-related burden on airlines.

    Responding to fears of higher ticket prices, the committee said airline operations were low margin and that the impact of a 7.5 percent VAT on tickets had been overstated.

    It said that in a system where input VAT was fully recoverable, the net effect on fares would be significantly lower than the headline rate. Even if VAT were not recoverable, the committee said the maximum increase would still be limited to 7.5 percent.

    It gave examples showing that a N125,000 ticket would rise to about N134,375, while a N350,000  ticket would increase to about N376,250.

    On corporate income tax, the committee said the new law created a framework to reduce the tax rate from 30 percent to 25 percent, a development expected to benefit airlines and other capital-intensive businesses.

    It added that several profit-based levies, including the Tertiary Education Tax, NASENI levy, NITDA levy, and Police levy, had been harmonised into a single Development levy, reducing complexity and providing greater certainty for operators.

    The committee acknowledged that airlines still faced multiple levies and charges from various agencies, but insisted that these were not created by the new tax laws. It said the government was working with operators and regulators to resolve the issue, noting that tax harmonisation provisions in the new laws meant conditions would improve from 2026.

    It concluded that the new tax laws provided a strong legal and policy framework to address long-standing fiscal challenges in the aviation sector, reduce airline operating costs, and limit the impact on passengers.

    The committee said sustained engagement with industry stakeholders would help resolve remaining non-tax issues, adding that the reforms should be seen as part of the solution rather than the problem.

  • Tax laws: We will undertake corrective measures where necessary – Reps

    Tax laws: We will undertake corrective measures where necessary – Reps

    The House of Representatives has said that appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions regarding the tax laws where procedural or administrative refinements are identified.

    Spokesman of the House, Akintunde Rotimi, said in a statement that the leadership of the National Assembly has directed the Clerk to re-gazette the four tax laws passed by both chambers of the National Assembly.

    Rotimi assured Nigerians that the parliament was undertaking a review of the four laws in line with established parliamentary procedures and the 1999 constitution as amended.

    The statement reads, “Recent public commentary has focused on the legislative process relating to the passage, presidential assent, and publication in the Official Gazette of the Federal Government of the following Acts: 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.

    “The commentary has raised issues concerning the harmonisation of Bills passed by the Senate and the House of Representatives, the documentation transmitted for Presidential assent, and the versions of the Acts subsequently published in the Official Gazette.

    “The House of Representatives wishes to assure the public that these matters are being addressed strictly within the constitutional and statutory remit of the National Assembly. Only last week, the House constituted a seven-man Ad Hoc Committee on the matter after an Honourable Member raised it under a Point of Order (Privileges). 

    “The Ad Hoc Committee, alongside other relevant Committees of the National Assembly, working in collaboration with the Management of the National Assembly, is undertaking an institutional review to establish the sequence of events and to identify any factors that may have contributed to the circumstances surrounding the legislative and administrative handling of the Acts. 

    Read Also: CITN expresses concerns over alleged variations in Tax Act

    “This includes a careful examination of any lapses, irregularities, or external interferences, should any be established. The review is being conducted in full conformity with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria, the Standing Orders of both Chambers, and established parliamentary practice.

    “In the course of this review, and in the interest of clarity, accuracy, and the integrity of the legislative record, the leadership of the National Assembly, under the President of the Senate, Distinguished Senator Godswill Obot Akpabio, GCON, and the Speaker of the House of Representatives, Rt. Hon. Abbas Tajudeen, PhD, GCON, has directed the Clerk to the National Assembly to re-gazette the Acts and issue Certified True Copies of the versions duly passed by both Chambers of the National Assembly. 

    “This administrative step is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly.

    “This review is strictly confined to institutional processes and procedures. It does not constitute, imply, or concede any defect in the exercise of legislative authority by the House of Representatives or the Senate. 

    “It is undertaken without prejudice to the powers, functions, or actions of any other arm or agency of government, and without prejudice to any rights, obligations, or legal processes arising under the Constitution or any other applicable law.

    “The House of Representatives, under the leadership of the Speaker, Rt. Hon. Abbas Tajudeen, PhD, GCON, remains firmly committed to the principles of constitutionalism, separation of powers, due process, and the supremacy of the rule of law. 

    “Where procedural or administrative refinements are identified, appropriate corrective measures will be taken in accordance with the law and established parliamentary conventions.

    “Members of the public are respectfully urged to allow the National Assembly’s institutional processes to proceed without speculation or conjecture. The leadership of the House of Representatives remains committed to transparency, accountability, and the faithful discharge of its constitutional responsibility as custodian of the legislative authority of the Federal Republic of Nigeria.”

  • House speeds up probe of tax laws discrepancies

    House speeds up probe of tax laws discrepancies

    The House of Representatives Adhoc Committee investigating alleged discrepancies in the gazetted Tax Reform Acts has resolved to wrap up its work and submit a report to the House soon.

    The committee, led by Muktar Aliyu Betara, began deliberations after concerns were raised over differences between the versions of tax laws passed by the National Assembly and those gazetted by the Federal Government.

    The committee reaffirmed its commitment to transparency and pledged to deliver its findings and recommendations promptly.

    Its mandate is to ensure that all tax reforms align with what was actually passed by lawmakers, in line with the constitution and legislative standards.

    Former Senate Leader, Senator Mohammed Ali Ndume, called on President Bola Tinubu to intervene and suspend the planned implementation of the new tax laws pending a thorough probe.

    Read Also: Don’t give room for apprehension over new tax laws, says Tinubu

    The controversy intensified after Abdussamad Dasuki alerted the House to alleged alterations in the tax laws.

    Dasuki claimed the gazetted version differed from the final draft passed and sent to President Tinubu for assent.

    Ndume urged the President to set up an independent committee to verify the claims.

    He warned that proceeding without resolving the discrepancies would undermine the legitimacy of the laws and delay effective implementation.

    Ndume also noted that several groups have called for a suspension of the tax laws until a proper investigation is completed.

    He advised that the President act swiftly to address the allegations while the House panel continues its probe.

    Nigerian Bar Association (NBA) and civil society organisations had also warned that the controversy threatens the credibility of Nigeria’s lawmaking process.

    NBA President, Mazi Afam Osigwe (SAN), insisted on an open investigation to restore trust in legislative procedures.

    He argued that until the issues are resolved, implementing the tax laws would be premature.

  • Four pillars for implementing the new tax laws

    Four pillars for implementing the new tax laws

    By Gbenga Oyebode Falana

    Nigeria stands at a critical moment in its reform journey. With the passage of modernised tax laws between 2023 and 2026, the federal government has set in motion one of the most ambitious overhauls of the country’s tax administration in decades. From digital compliance measures to the rationalisation of incentives, new dispute-resolution structures, and strengthened enforcement powers, these reforms attempt to reshape Nigeria’s tax landscape for the realities of a 21st-century economy.

    Yet, the success of these reforms depends on one fundamental factor: capacity. Tax laws, no matter how well drafted, do not execute themselves. They require competent institutions, skilled personnel, modern technology, data-driven intelligence, and taxpayer trust. Without these, even the most progressive legislation will struggle to deliver results.

    To bridge this gap, Nigeria must commit to a systematic and sustainable programme of capacity building across national and sub-national tax agencies – FIRS, NCS, State Boards of Internal Revenue, and local government revenue units. This article proposes a four-pillar blueprint to achieve exactly that: Legal & Policy Competence, Digital & Data Capability, Organisational Excellence, and Taxpayer Engagement.

    Pillar one: Legal and policy competence

    The starting point for effective tax administration is a deep and uniform understanding of the law. In Nigeria, the challenge of inconsistent interpretation across levels of government has long created confusion for taxpayers and fuelled avoidable disputes. With the new tax laws, this challenge becomes even more pressing. The country has introduced new rules on digital taxation, expanded VAT provisions, modernised excise operations, reviewed incentive regimes, and updated administrative procedures. Many of these provisions require technical understanding and accurate legal interpretation.

    To this extent, a national curriculum shared across FIRS and all State Boards of Internal Revenue is therefore essential. This curriculum should break down the provisions of the new laws into practical modules relevant for assessments, audits, enforcement, and dispute resolution. Monthly legal-policy interpretation clinics will help harmonise approaches and significantly reduce litigation. Additionally, sector-specific competence is equally necessary. Oil and gas, fintech, digital commerce, informal sector operations, telecoms, manufacturing, and financial services all have unique tax dynamics. Officers must understand the peculiarities of each sector to administer the law effectively. Therefore, legal competence is the foundation. Without it, every other reform pillar becomes shaky.

    Pillar two: Digital and data governance capability

    The second pillar speaks to the technological engine of the tax system. Globally, the future of tax administration is digital. Nigeria’s new laws reflect this reality mandating e-invoicing, e-filing, e-payment, digital audit trails, automated risk analysis, and greater reliance on real-time data. Despite significant strides by FIRS in automation, many state and local government agencies still lack the capacity to operate robust digital systems. Even where technology exists, officers often need more training to utilise the systems effectively. Consequently, a Digital Tax Operations Academy would help bridge this divide. Through structured training, tax officers would acquire skills in:

     •Data analytics and risk profiling

    •AI-based audit selection

    •Cybersecurity and digital forensics

    •Understanding and managing digital tax platforms

    •Cross-agency data matching (BVN, NIN, CAC, Customs, Land Registries, etc.)

    Digitisation is not merely about reducing paperwork; it is about building a smarter tax administration that detects evasion patterns, generates insights, and sharpens enforcement tools. With stronger digital governance capacity, Nigeria can move decisively toward automated compliance, fewer leakages, and more predictable revenue flows.

    Pillar three: Organisational excellence and human capital development

    Reforming tax institutions requires more than legal knowledge and digital skills. It requires a motivated, ethical, and professional workforce. So, the third pillar focuses on building a tax administration anchored on performance, professionalism, and integrity. For too long, promotions in public service have been heavily influenced by tenure. The new era demands competency-based progression, where officers advance based on skills, certifications, knowledge, and results. Therefore, professional qualifications must be mainstreamed: CITN, ICAN, ACCA, ANAN, cybersecurity certifications, internal audit certifications, and forensic accounting skills all have roles to play. These qualifications ensure that officers bring global standards into their daily work.

    Read Also: Nigerian-born researcher Abutu leads groundbreaking health equity studies

    Capacity building must also incorporate a gender-inclusive focus. Women make up a significant share of the taxpayer base and workforce, yet their tax experiences, business dynamics, and compliance challenges differ. A gender-responsive tax administration is not only fair it improves compliance and reduces distortions. Leadership training is another critical area. Directors, regional coordinators, and unit heads must be equipped with modern governance skills – change management, strategic leadership, collaborative problem-solving and cross-agency coordination. Organisational excellence creates the institutional backbone for efficient tax administration.

    Pillar four: Taxpayer engagement and service delivery

    No tax system can thrive without the trust and cooperation of taxpayers. The fourth pillar focuses on creating a citizen-centred service environment where taxpayers feel informed, respected, and supported. Nigeria needs a comprehensive taxpayer education strategy that communicates the implications of the new tax laws in simple language. Radio programmes, market outreach, digital campaigns, community town halls, and materials in local languages will help explain filing requirements, rights, obligations, and available remedies. Modernising service touchpoints is equally important. Taxpayers should be able to access support through:

     •Upgraded call centres

    •AI-enabled chatbots

    •Online dispute-resolution portals

    •Secure e-payment channels

    •Appointment-booking systems

    Improved service delivery reduces the cost of compliance, encourages voluntary filing, and strengthens public confidence. In addition, stakeholder engagement with business groups, market unions, civil society, accountants, tax practitioners, investors, and the broader public will provide important feedback that shapes more responsive tax policies. A modern tax system must communicate, listen, and adapt.

    Toward a high-performance tax administration

    Nigeria’s new tax laws offer a historic opportunity to strengthen domestic resource mobilisation and reduce overdependence on oil revenue. But laws alone cannot transform a tax system. Institutions do. By adopting a four-pillar capacity-building blueprint legal competence, digital capability, organisational excellence, and taxpayer engagement Nigeria can build a future-ready tax administration capable of delivering results for decades to come.

    The country cannot afford half-measures. Revenue agencies must rise to the challenge with urgency, collaboration, and a focus on excellence. If implemented diligently, this blueprint will not only improve compliance but also deepen public trust, strengthen fiscal stability, and accelerate national development. The task before us is clear: build institutions that can deliver the promise of the reforms.

    •Falana, PhD – is Commissioner Tax Appeal Tribunal & Senior Fellow Researcher at the African Centre for Tax & Governance (ACTG).

  • ‘New tax laws will propel economic prosperity’

    ‘New tax laws will propel economic prosperity’

    Member of Board of Northeast Development Commission representing Southeast, Sam Onuigbo, has praised President Bola  Tinubu for signing four tax-related bills, describing the move as a step to economic stability and prosperity.

    Onuigbo, a former two-term House of Representatives member, said the legislation is the first time Federal Government has taken steps to harmonise tax administration and revenue generation. He added Tinubu’s background as an auditor has been instrumental in shaping these reforms.

    The four bills, Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and Joint Revenue Board (Establishment) Bill, were passed by National Assembly and signed into law by the President.

    Read Also: CBN: Nigeria’s instant payment system among world’s most developed

    In a statement in Abuja, Onuigbo said the journey to economic prosperity under Renewed Hope has begun.

    He lauded National Assembly for its diligence in processing the legislation, noting that the bills provide a framework for effective taxation and revenue management.

    “This is the first time such effort has been made to reform taxation and boost revenue collection,” he said.

    Onuigbo also lauded the administration for advancing fiscal reform and urged Nigerians to support his agenda.

    “Tinubu has demonstrated leadership, much like with the push for council autonomy. He is laying foundation for growth and stability,” he said.