By Seyi Odewale
Concerns over the credibility of Nigeria’s lawmaking and gazette process have intensified following claims that official government platforms are hosting conflicting versions of the recently enacted Nigeria Tax Administration Act.
The concerns were raised by a Lagos PDP governorship aspirant, Funso Doherty, who, in an open letter to the Chairman of the Nigeria Revenue Service (NRS) dated January 6, 2026, warned that the existence of multiple versions of a single federal gazette could undermine public trust in the country’s tax reform agenda.
Doherty noted that Nigerians are being asked to comply with far-reaching tax reforms at a time when uncertainty persists over the authenticity of the legal framework guiding enforcement.
According to him, it is “deeply troubling” that two versions of the same Act—bearing identical gazette numbers and publication dates—could be available for download on official government websites while containing differing provisions.
He argued that the development raises broader rule-of-law questions beyond tax administration, including the integrity of the gazetting process and the chain of custody of laws after passage by the National Assembly.
The letter followed a recent Arise Television interview in which the NRS Chairman dismissed allegations of post-passage alterations to the tax laws, insisting that the Service was implementing a duly gazetted law received through standard legislative procedures.
However, Doherty’s intervention suggests that the controversy may be rooted less in speculation and more in administrative inconsistencies across government platforms.
He further noted that the same discrepancy appears on the Presidential Committee on Fiscal and Tax Reforms website, potentially indicating a broader coordination failure among the agencies implementing the new tax regime.
Analysts say the situation could complicate compliance for businesses and taxpayers if different institutions rely on divergent versions of the same law, exposing the government to legal challenges and enforcement disputes.
The controversy comes as the Federal Government pushes aggressive revenue-mobilisation reforms, with the tax laws positioned as a cornerstone of efforts to broaden the tax base, improve efficiency and reduce reliance on borrowing.
Legal experts warn that unless clarity is urgently provided on the authentic version of the Act, the credibility of the reform process may suffer, particularly at a time when public buy-in is critical to the success of the new tax framework.
As of the time of filing this report, neither the Nigeria Revenue Service nor the Presidential Committee on Fiscal and Tax Reforms had issued a formal response to the issues raised.
