By Nkechi Eze
The Civil Society Legislative Advocacy Centre (CISLAC), Nigeria’s chapter of Transparency International, has raised the alarm over allegations that the Presidency assented to a tax law that is materially different from the version duly passed by the National Assembly, warning that such an action, if established, would constitute a grave breach of the Constitution, legislative integrity, and public trust.
In a strongly worded statement signed by its Executive Director, Comrade Auwal Musa Rafsanjani, CISLAC cautioned that Nigeria’s law-making process is clearly and unambiguously defined by the Constitution, and that any alteration of a bill after it has been passed by parliament strikes at the heart of democratic governance and the doctrine of separation of powers.
The organisation stressed that taxation laws are particularly sensitive, given their far-reaching implications for citizens, businesses, sub-national governments, and the overall economy. It warned that uncertainty or opacity surrounding tax legislation could erode investor confidence, weaken accountability, and raise serious concerns about the abuse of executive authority.
CISLAC described the situation as especially troubling because of the rare, inclusive, and painstaking public consultation process that shaped the final provisions of the tax law before its passage. According to the organisation, the process brought together taxpayers, civil society groups, professional bodies, the private sector, labour unions, local governments, and technical experts, ensuring that diverse perspectives were considered and carefully balanced. Any unilateral changes to those agreed provisions, made outside the constitutionally prescribed legislative process and without renewed public engagement, it said, amount not only to a breach of public trust but also a violation of the fundamental tax principle of representation, which holds that citizens must have a meaningful voice in determining how they are taxed. Such actions, CISLAC warned, undermine democratic accountability, weaken the legitimacy of the tax system, and risk eroding public confidence.
The organisation further expressed concern that doubts over the authenticity of the tax law, coming at a time when a new tax regime is expected to take effect, could worsen the economic hardship already confronting millions of Nigerians. It noted that citizens are grappling with rising living costs, inflationary pressures, declining purchasing power, and reduced access to basic services. Implementing a disputed tax framework under these conditions, CISLAC warned, risks deepening inequality, discouraging voluntary compliance, and fuelling public resentment.
According to CISLAC, meaningful tax reform must be anchored in clarity, legality, fairness, and social sensitivity. It cautioned that any tax system introduced without full transparency, adequate public communication, and legislative certainty undermines compliance and weakens the social contract between the state and its citizens.
To restore confidence, the organisation called on the Presidency to urgently publish the exact version of the tax law assented to, alongside the authenticated copy passed by the National Assembly, to enable public and institutional verification. It also urged the leadership of the National Assembly to promptly exercise its oversight powers to determine whether the assented law truly reflects the will of the legislature, including a thorough review of the enrolled bill process.
CISLAC maintained that any discrepancy uncovered should be treated as unconstitutional and resolved strictly through lawful means, including the re-transmission of the correct bill or judicial interpretation where necessary. It further called for an independent review of the process by relevant institutions, including the Office of the Attorney-General of the Federation and, where required, the judiciary, to establish the facts and assign responsibility.
Beyond the immediate controversy, CISLAC said the episode underscores the urgent need to strengthen safeguards at the interface between the legislative and executive arms of government. It recommended reforms such as digital tracking of bills, public access to enrolled legislation, and more transparent assent procedures to prevent similar disputes in the future.
The organisation emphasised that the matter is not about partisan politics but about protecting the integrity of Nigeria’s democratic institutions. It warned that allowing any arm of government to unilaterally alter laws passed by another sets a dangerous precedent that weakens constitutional democracy.
CISLAC urged all parties involved to act with restraint, openness, and strict fidelity to the Constitution, stressing that Nigerians deserve laws that reflect due process, the public interest, and the collective decisions of their elected representatives. It added that it will continue to monitor developments and engage relevant stakeholders in its ongoing push for accountability, transparency, and the rule of law in Nigeria’s governance processes.
