President Bola Tinubu has insisted that Nigeria’s sweeping new tax laws will come into force on 1 January 2026, dismissing calls for a suspension amid intensifying controversy over alleged alterations to the legislation after it was passed by parliament.
In a statement personally signed and released by the presidency on Tuesday, Tinubu said the reforms would proceed “as planned”, arguing that no substantive issue had been established to justify delaying their implementation.
The position has drawn sharp criticism from former vice-president Atiku Abubakar, the opposition Peoples Democratic Party (PDP), labour unions and civil society groups, who say the government is acting hastily in the face of unresolved allegations that parts of the laws gazetted for public use differ from what lawmakers approved.
Tinubu signed four tax reform bills into law on 26 June 2025: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service Act and the Joint Revenue Board Act. Together, they represent the most comprehensive overhaul of Nigeria’s tax framework in decades, aimed at boosting revenue, improving compliance and harmonising tax administration across federal, state and local governments.
While some provisions took effect immediately after assent, others are scheduled to commence at the start of 2026.
“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,” Tinubu said. He described the reforms as “a once-in-a-generation opportunity to build a fair, competitive and robust fiscal foundation for our country”.
The president stressed that the laws were “not designed to raise taxes”, but to reset the system, reduce fragmentation and strengthen what he called the social contract between the state and citizens. He urged stakeholders to support the implementation phase, which he said had now entered “the delivery stage”.
However, the reforms have become entangled in a political and legal dispute following claims that the versions of the laws published in the official gazette contained provisions not debated or approved by the National Assembly.
The controversy erupted on 17 December when Abdussamad Dasuki, a member of the House of Representatives from Sokoto state, raised a matter of privilege alleging that the gazetted laws “differed materially” from the versions passed by lawmakers. He warned that the alleged insertions posed “serious legal and constitutional risks”.
Among the contentious provisions cited were expanded coercive and fiscal powers, including arrest powers, garnishment without court orders, compulsory dollar-based computations and appeal security deposits — measures critics say would significantly alter the balance between tax authorities and citizens.
In response, the leadership of the National Assembly last week directed that the four laws be re-gazetted and that certified true copies of the versions “duly passed by both chambers” be issued. An ad hoc committee chaired by Muktar Betara, an All Progressives Congress lawmaker from Borno state, was also set up to investigate the sequence of events surrounding the passage, assent and gazetting of the bills.
Despite these steps, Tinubu said there was no basis for halting implementation. “No substantial issue has been established that warrants a disruption of the reform process,” he said, adding that trust was built “through making the right decisions, not through premature, reactive measures”.
He pledged to work with the National Assembly to resolve any issues identified, insisting that his administration remained committed to due process and the integrity of enacted laws.
Atiku, however, accused the president of acting irresponsibly by pressing ahead before investigations were concluded. In comments conveyed by his media adviser, Paul Ibe, the former vice-president said it was wrong to proceed while questions remained unanswered.
“How do we know that nothing substantial was altered? Was there an investigation by the federal government or the presidency?” Atiku asked. “Tax laws have a huge impact on people’s lives, and it is only proper that all processes are exhausted to be sure that this law was duly passed and assented to without discrepancies.”
He went further, warning that implementing the laws in their current state would amount to “elements of dictatorship” and accusing the administration of undermining democratic accountability.
The PDP echoed those concerns, arguing that the government was prioritising revenue over citizens’ welfare. In a statement signed by its spokesperson, Ini Ememobong, the party said the presidency had “consciously minimised” serious allegations and was pushing ahead “despite the discrepancies”.
“This disposition clearly shows where the priority of the government lies, between Nigerians and money,” the party said, drawing parallels with the controversial removal of fuel subsidies in 2023, which triggered widespread economic hardship.
Pressure has also come from outside party politics. The Nigeria Labour Congress, the Nigerian Bar Association and the Labour party’s 2023 presidential candidate, Peter Obi, have all called for the January commencement date to be suspended until the controversy is fully resolved. Former Senate leader Ali Ndume has urged caution, while Atiku has described any proven alteration as “an act of treason against the Nigerian people”.
Government officials have sought to reassure the public. Taiwo Oyedele, chair of the Presidential Fiscal Policy and Tax Reforms Committee, said implementation would go ahead because the reforms were designed to ease, not worsen, the burden on most Nigerians.
“The bottom 98% of workers will see either no pay tax or lower taxes,” Oyedele said, adding that about 97% of small businesses would be exempt from corporate income tax, VAT and withholding tax, while larger firms would face lower overall rates.
For now, the standoff highlights deep mistrust between the government and its critics, with the clock ticking towards a January start date and investigations still under way. Whether the promised re-gazetting and parliamentary review will calm the storm remains to be seen.
