Professor Auwalu H. Yadudu has raised serious concerns over alleged discrepancies between tax laws passed by the National Assembly and the versions later gazetted by the Federal Government, warning that the situation undermines constitutional governance and legislative authority.

The Professor of Law said his review of a document highlighting differences between the Acts passed by lawmakers and the gazetted copies led him to what he described as an “inescapable conclusion” that elements within the Executive arm may have altered the laws without legislative approval.

The issue was earlier brought before the House of Representatives on Wednesday by Rep. Abdussamad Dasuki (Kebbe/Tambuwal Federal Constituency) who raised a motion alleging a breach of legislative privilege.

Dasuki told lawmakers that four tax bills, which had gone through debates, public hearings and harmonisation by both chambers, appeared in altered form in the gazetted copies.

Commenting on the development, Yadudu said the alleged changes threaten the foundation of constitutional governance.

“For how else can one explain extensive review and alteration of laws that were publicly debated, subjected to public hearings, and duly passed, to now insert entirely new provisions or remove those lawfully adopted?” he asked.

He identified several areas of concern in the Nigeria Tax Administration Act, including provisions relating to petroleum income tax and value added tax, which he said no longer reflected what lawmakers agreed upon.

He also drew attention to a section in the gazetted law that mandates the use of the United States dollar as the only currency for tax computation, a sharp departure from the version passed by the National Assembly, which permits calculations in any currency relevant to the transaction.

Another major concern, according to Yadudu, is a newly introduced requirement that taxpayers must pay 20 per cent of a disputed tax assessment before filing an appeal.

He stressed that the provision was not contained in the law passed by the legislature and warned that it raises constitutional questions.

He also faulted clauses granting tax authorities garnishee powers without court orders.

He noted that the National Assembly version of the law clearly requires judicial authorisation, warning that the change weakens due process and judicial oversight.

“These are only a few of the discrepancies observed,” Yadudu said, adding that further inconsistencies may exist across other tax reform laws.

He said the situation had “utterly undermined” the credibility of the tax reform process and further eroded public confidence.

The law professor called on the National Assembly to launch a transparent investigation to determine how the changes were made and who authorised them.

He also advised caution over the proposed January 1, 2026 commencement date for the reforms, arguing that enforcing laws under serious legal doubts could expose the government to avoidable court actions.

“Proceeding in the face of these allegations risks dignifying impunity and further subverting legislative autonomy,” he said. (Daily Trust)

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