In a decisive move to address public concerns over alleged alterations to Nigeria’s tax laws, the National Assembly has released Certified True Copies (CTCs), of the four tax reform Acts recently signed into law by President Bola Ahmed Tinubu, GCFR. The release, led by Speaker Rt. Hon. Abbas Tajudeen, Ph.D., GCON, in coordination with Senate President, H.E. Godswill Akpabio, GCON, underscores a robust legislative commitment to transparency, institutional integrity, and public confidence in the law-making process.
A Response to Discrepancies
The attention of the House of Representatives was drawn to circulating versions of the tax laws that appeared inconsistent with the texts passed by the National Assembly.
A vigilant Honourable Member raised the issue formally on a point of privilege, prompting Speaker Abbas to initiate an internal verification and direct the immediate public release of certified Acts. The intervention was aimed at eliminating ambiguity, restoring clarity, and safeguarding the authenticity of the legislative record.
“The National Assembly is an institution built on records, procedure, and institutional memory. Every Bill, every amendment, and every Act follows a traceable constitutional and parliamentary pathway. Once a law is passed and assented to, its integrity is preserved through certification and custody by the legislature. There is no ambiguity about what constitutes the law,” Speaker Abbas affirmed.
Certified Copies: Legal and Institutional Significance
The certified copies serve as the official and authoritative versions of the following landmark legislations:
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Nigeria Tax Act, 2025
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Nigeria Tax Administration Act, 2025
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National Revenue Service (Establishment) Act, 2025
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Joint Revenue Board (Establishment) Act, 2025
These laws form the backbone of Nigeria’s contemporary tax reform architecture, designed to modernise revenue administration, improve compliance, reduce inefficiencies, and strengthen fiscal coordination across the federation.
The release ensures that all stakeholders — professionals, institutions, and members of the public — have access to verified, consistent, and legally binding texts of the Acts.
Certified copies are critical for:
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Transparency: Providing an unambiguous reference point for legal and administrative purposes.
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Integrity of the Legislative Process: Preserving the original content as debated and passed by lawmakers.
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Legal Certainty: Avoiding confusion and potential judicial disputes that could arise from circulating unauthorized versions.
Speaker Abbas’ Leadership in Tax Reform
From the outset, Speaker Abbas has guided the tax reform process through extensive stakeholder consultations, committee scrutiny, clause-by-clause consideration, and plenary debates, emphasizing fairness, clarity, and adherence to constitutional procedures.
His leadership has been pivotal in ensuring that the reforms are evidence-based, inclusive, and aligned with Nigeria’s fiscal and development priorities.
In directing the release of certified copies, Speaker Abbas reassured Nigerians that the National Assembly remains a custodian of the nation’s legislative records, governed by well-defined rules, archival systems, and verification processes.
He highlighted that any other circulating versions not certified by the Assembly do not form part of the official legislative record and should be disregarded.
Ongoing Oversight and Accountability
The Ad-Hoc Committee, chaired by Rt. Hon. Muktar Aliyu Betara, OON, continues its investigation into the circumstances surrounding the circulation of unauthorised versions of the tax laws. Its mandate includes recommending measures to prevent recurrence and preserve the authenticity and reliability of parliamentary records.
This proactive approach by the National Assembly demonstrates a commitment to constitutionalism, the rule of law, transparency, and accountable governance, reassuring Nigerians that the legislature is dedicated to maintaining institutional discipline and the integrity of the law-making process.
Conclusion
The public release of certified copies of the four tax Acts represents a watershed moment in Nigeria’s legislative history, affirming the National Assembly’s role as a transparent and accountable institution.
By combining Speaker Abbas’ leadership, rigorous internal verification, and collaboration with Senate leadership, the Assembly has set a precedent for legislative clarity, public confidence, and legal certainty, ensuring that the nation’s tax reform agenda proceeds on a firm, verifiable foundation.
