Gathering Storm Over Alleged “Forgery” of New Year Tax Laws

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…Opposition, CSOs Deepen Calls for Suspension of Tax Regime, Warn of Growing Hunger

By Yinka Giwa
Nigeria is heading into the year amid a swelling political and civic storm over the newly gazetted federal tax laws scheduled to take effect on January 1, 2026, as opposition parties, lawmakers, and civil society organisations accuse the Bola Tinubu administration of altering legislation passed by the National Assembly and arrogating sweeping coercive powers to the executive.

The controversy over the tax regime has triggered urgent calls for the immediate suspension of the laws, the public release of their certified true copies, and a full legislative and judicial probe into what critics describe as “criminal alterations” of duly passed bills. At the centre of the dispute are allegations that provisions not approved by lawmakers were inserted into the final gazetted versions, while key accountability and oversight clauses were removed.

The Labour Party’s 2023 presidential candidate, Mr. Peter Obi, framed the issue as an existential threat to constitutional governance. In a statement titled “Migrating from Padded Budgets to Forged Laws,” posted on his X handle, Obi said the discrepancies between what the legislature passed and what the executive published marked a dangerous descent. “This is not merely an administrative oversight; it is a serious matter that strikes at the core of constitutional governance and reveals the extent of our institutional decay,” he said. “We have transitioned from a Nigeria where budgets are padded to one where laws are forged.”

Obi alleged that the gazetted tax laws introduced new enforcement and coercive powers never approved by the House of Representatives, including a mandatory 20 per cent deposit before appeals can be heard in court, asset sales without judicial oversight, and the granting of arrest powers to tax authorities. “Who made these alterations? All of this must be made public,” he demanded, warning that “no nation can thrive where laws are forged, and silence replaces leadership.”

The African Democratic Congress (ADC) also accused the President of attempting to concentrate power in the executive through post-legislative tampering. In a statement by its National Publicity Secretary, Mallam Bolaji Abdullahi, the party said its forensic review of the original bills and the gazetted versions “has established beyond a doubt that key accountability provisions were deleted and new provisions inserted.” According to him, some of the inserted clauses grant the federal government express powers to arrest and seize the property of citizens who do not comply with the tax laws, without recourse to the courts.

“The ADC does not support any tax that would compound the misery and hardship already faced by citizens and businesses,” Abdullahi said. “But this issue goes beyond taxation. It speaks to the criminal mindset of a government that has no ethical boundaries, no regard for democratic institutions, and will do anything to pursue its narrow, selfish agenda.” The party called for the immediate suspension of all the tax laws and a public inquiry to identify and prosecute those responsible for the alleged alterations.

Concerns over the tax laws have also been echoed within the National Assembly. Speaking on BBC Hausa’s Ra’ayi Riga programme, Hon. Fagge said the opposition had initially objected to the tax bills, prompting wide consultations across the country before their passage. “However, when the laws were later gazetted, what appeared was different from what we approved in Parliament,” he said. “There were discrepancies, meaning that what was signed is not what we at the National Assembly passed.” He warned that even a single discrepancy undermines checks and balances and transfers excessive powers from the legislature and judiciary to the executive.

Civil society has equally weighed in. The Socio-Economic Rights and Accountability Project (SERAP) has given President Tinubu a seven-day deadline to publish certified true copies of the tax laws, including the National Revenue Service Act, Nigeria Tax Administration Act, and related legislations. SERAP warned that any inconsistencies would amount to a grave breach of the Constitution, the doctrine of separation of powers, and citizens’ right to information, vowing to approach the courts if the government fails to comply.

Beyond the tax controversy, opposition parties have broadened their attack to the 2026 Appropriation Bill, accusing the administration of fiscal drift and economic mismanagement. The Peoples Democratic Party (PDP), in a statement by its National Publicity Secretary, Comrade Ini Ememobong, dismissed President Tinubu’s “Budget of Consolidation, Renewed Resilience and Shared Prosperity” as “a public relations exercise disconnected from the harsh economic realities faced by most Nigerians.”

The PDP faulted the President’s claim of a 3.98 per cent GDP growth rate, arguing that “headline growth numbers have failed to arrest worsening poverty, hunger, and rising living costs.” Citing the 2025 World Bank Poverty and Equity Brief, the party noted that over 30.9 per cent of Nigerians live below the international extreme poverty line. “Celebrating a 3.98 per cent growth rate amid record hunger, inflationary pressure, and collapsing purchasing power amounts to governing by abstraction,” it said.

The opposition party also raised alarm over President Tinubu’s admission that the execution of the 2024 capital budget had been extended to December 2025 while the 2025 budget remains active, describing the situation as unprecedented and symptomatic of fiscal disorder. According to the PDP, overlapping budgets undermine transparency, weaken accountability, and blur responsibility, creating fertile ground for inefficiency and abuse.

From the legislature, Senator Natasha Akpoti-Uduaghan of Kogi Central cautioned that the historic N58.18 trillion budget would amount to little unless it translates into tangible improvements in the lives of ordinary Nigerians. “It’s not the size of the budget but the quantum of impact felt by Nigerians,” she said, adding that “budgets must move from paper to people.”

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