President Bola Ahmed Tinubu has firmly rejected calls for the suspension or delay of Nigeria’s newly enacted tax laws, insisting that the reforms will be implemented as scheduled despite mounting public controversy over specific provisions, including enforcement powers under the Nigeria Tax Administration Act.
In a statement posted on X (formerly Twitter) and referenced by Nairametrics, Tinubu said his administration was fully aware of the public discourse surrounding alleged changes to certain provisions of the tax laws but stressed that no substantive issue has been established that warrants disrupting the reform process.
“Absolute trust is built over time through making the right decisions, not through premature, reactive measures,” the President said.
A Firm Signal on Policy Direction
Tinubu’s remarks signal the Federal Government’s determination to push ahead with what it describes as a once-in-a-generation reset of Nigeria’s tax system, viewing policy consistency and certainty as critical to restoring investor confidence and strengthening the country’s fiscal foundation.
According to the President, the reforms are not designed to raise taxes, but to promote harmonisation across Nigeria’s fragmented tax system, improve fairness, protect taxpayer dignity, and reinforce the social contract between citizens and the state.
By proceeding with implementation, Tinubu said the administration aims to establish a tax framework that supports shared responsibility, underpins long-term economic stability, and boosts Nigeria’s competitiveness, even as debates continue around the interpretation of certain sections of the law.
Nigeria tax reforms 2025- Background to the Controversy
The President’s intervention comes against the backdrop of two parallel controversies surrounding Nigeria’s sweeping tax reforms—one constitutional and institutional, the other legal and interpretive.
The first, and more consequential, controversy centres on allegations that the executive gazetted versions of the tax laws that differ from what was passed by the National Assembly. Lawmakers and legal commentators argue that certain provisions appearing in the official gazette were not contained in the bills approved by both chambers, raising questions about legislative supremacy and due process under Section 58 of the Constitution.
The four laws involved are:
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Nigeria Tax Act, 2025
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Nigeria Tax Administration Act, 2025
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Joint Revenue Board of Nigeria (Establishment) Act, 2025
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Nigeria Revenue Service (Establishment) Act, 2025
All four were signed into law by Bola Ahmed Tinubu on June 26, 2025 and are scheduled to take full effect from January 1, 2026.
Members of the National Assembly have since complained that the gazetted texts contain insertions, deletions, or modifications that were never subjected to legislative debate or approval. This has prompted moves within the legislature to re-gazette the laws using certified copies of the bills as passed, in order to preserve constitutional procedure and avoid future legal challenges.
Under Nigeria’s constitutional framework, gazetting is an administrative act of publication, not a law-making function. If the published text materially differs from what lawmakers passed and the President assented to, affected provisions could be vulnerable to judicial nullification.
Section 61: Legal Misinterpretation Adds to Public Anxiety
Alongside the gazette dispute, a second controversy has emerged around Section 61 of the Nigeria Tax Administration Act, which deals with enforcement and recovery of unpaid taxes.
Critics have claimed that Section 61 empowers tax authorities to arbitrarily seize bank accounts or property without court orders, framing it as a dramatic expansion of state power. That interpretation has gained traction on social media and in parts of the press, amplifying public fear around the reforms.
Government officials and tax reform leaders, however, argue that this reading misunderstands how Section 61 operates within Nigeria’s tax framework. They maintain that enforcement powers under the section arise only after a tax liability has become final and conclusive, following assessment, objections, and appeal processes that already involve judicial oversight through the Tax Appeal Tribunal and the regular courts.
In this view, Section 61 does not introduce arbitrary seizure powers but reflects long-standing enforcement mechanisms that activate after due process has been exhausted, not at the discretion of tax officials.
Why the Two Issues Became Conflated
The simultaneity of these disputes has blurred public understanding. While Section 61 raises important questions about taxpayer protection and communication, the gazette discrepancy is a far deeper institutional issue, touching on separation of powers and the integrity of Nigeria’s legislative process.
It is against this dual backdrop—constitutional concerns over altered gazetted texts and legal misunderstandings about enforcement provisions—that Tinubu has insisted the reforms will proceed, arguing that no substantive defect has been established that justifies suspending implementation.
Government Rejects Calls for a Pause
Tinubu acknowledged that some stakeholders have called for a pause in implementation to allow for further consultation, but made it clear that his administration does not see the debate as grounds for halting reforms.
“The new tax laws… will continue as planned,” the President said, describing them as central to rebuilding Nigeria’s fiscal framework and ensuring economic sustainability.
The firm stance suggests that the government is prioritising long-term structural reform over short-term political pressure, even as it seeks to clarify misconceptions and reassure taxpayers about safeguards embedded in the law.