BREAKING: NASS begins internal review of recently passed tax acts

The Management of the National Assembly has reacted to widespread public commentary regarding the legislative process surrounding the passage, presidential assent, and gazetting of several newly enacted tax and revenue laws.

The affected legislations include the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, the Joint Revenue Board of Nigeria (Establishment) Act, 2025, and the Nigeria Revenue Service (Establishment) Act, 2025.

In a statement issued by Bullah Audu Bi-Allah, Director of Information, on behalf of the Clerk to the National Assembly, the management acknowledged public concerns over the harmonisation of versions passed by both chambers, the presidential assent process, and the publication of the final Acts in the Official Gazette.

According to the statement, the leadership and management of the National Assembly are addressing the issues “strictly within its constitutional and statutory mandate,” adding that relevant committees are currently conducting an internal review in line with established legislative and constitutional provisions.

> “This review is being undertaken in accordance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both Chambers, and established parliamentary practice,” the statement read.

To ensure transparency and authenticity, the Clerk to the National Assembly has been directed to work with relevant agencies to publish the Acts in the Official Gazette and issue certified true copies of the assented Acts to stakeholders and members of the public upon request.

The management stressed that the process is purely administrative and aimed at authenticating and formalising the legislative record, not a concession of any procedural defect in the lawmaking process.

> “The review is confined to institutional processes and procedures and does not constitute, imply, or concede any defect in the exercise of legislative authority by either Chamber,” it added.

While reaffirming its commitment to constitutionalism, separation of powers, and due process, the National Assembly assured Nigerians that any procedural refinements identified during the review would be addressed in accordance with the law and parliamentary conventions.

The statement urged members of the public to refrain from speculation, noting that the institution’s processes were ongoing and guided by transparency and accountability.

“The leadership of both Chambers remains committed to the faithful discharge of its constitutional responsibilities as the custodian of Nigeria’s legislative authority,” the statement concluded.

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