Former Minister of Education Obiageli Ezekwesili has warned that Nigeria’s ongoing tax reform risks losing public legitimacy following reports that the version of the Tax Reform Act gazetted by the government materially differs from the text passed by the National Assembly.
In a public memorandum dated December 30, 2025, addressed to President Bola Tinubu, the leadership of the Senate and House of Representatives, and the National Assembly, Ezekwesili described the situation as a “credibility crisis” that strikes at the heart of constitutional governance and democratic accountability.
Ezekwesili, who said she supports tax reforms that promote growth, equity, and fiscal sustainability, argued that such reforms can only succeed if they are rooted in strict constitutional process, transparency, and public trust.
Alleged divergence between passed and gazetted law
At the core of her concern are reports that the gazetted version of the Nigerian Tax Reform Act contains provisions that were not duly passed by lawmakers. She warned that under Nigeria’s 1999 Constitution (as amended), legislative authority resides exclusively in the National Assembly, and any breakdown in the integrity of the lawmaking process renders the resulting law fundamentally defective.
According to the memorandum, the disputed provisions reportedly lack clear legislative origin, expand administrative discretion at the expense of taxpayer protections, and raise serious questions around legality and federalism.
Ezekwesili stressed that whether the discrepancy arose from error, negligence, or deliberate action, it demands an immediate halt to implementation and a transparent, independent inquiry.
Call for suspension, inquiry, and legislative reset
The former minister urged both the Executive and Legislature to take four immediate steps: suspend implementation of the Act in its current form; rescind actions already taken under the disputed text; institute an independent inquiry to determine how the divergence occurred; and restart the legislative process openly, beginning from public hearings.
She rejected the idea that a simple “re-gazetting” would suffice, arguing that democratic accountability requires a full system check whenever the constitutional chain of custody of a law breaks down.
“Nigerians deserve full clarity on whether this episode was an innocent administrative error or something more serious involving knowing substitution or alteration of legislative text,” she said, adding that any wrongdoing should attract appropriate administrative and criminal sanctions.
Legitimacy as the foundation of tax compliance
Ezekwesili warned that a tax system cannot command voluntary compliance without legitimacy, just as a democracy cannot deliver good governance without accountability. In her view, proceeding with implementation amid unresolved constitutional questions would undermine public confidence and weaken Nigeria’s fiscal reform agenda.
She concluded by urging the government and National Assembly to ensure that the only process commencing on January 1, 2026, is a credible inquiry that restores confidence and lays the groundwork for an expedited but legitimate tax reform law owned by citizens.
Ezekwesili is the founder of the School of Politics, Policy and Governance, a civic education institution focused on strengthening leadership and public accountability in Nigeria.
