...Oyedele opined that halting the operation of the new regime would plunge the country into crisis,
LAGOS, NIGERIA- The iNews Times | Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, has maintained that President Bola Tinubu lacks the constitutional authority to suspend the implementation of tax laws that have already been passed by the National Assembly and officially gazetted.
Oyedele made the clarification while responding to growing calls for the suspension of the tax laws amid allegations of post-passage alterations. Speaking on an Arise TV programme, he questioned the practicality of suspending the laws, noting that those calling for such action had failed to identify the authority empowered to do so.
According to him, neither the President nor the executive arm has the power to suspend an existing law. He explained that four tax laws were enacted, two of which took immediate effect, with the Nigeria Revenue Service already operating under the new legal framework. Oyedele noted that the laws repealed the Federal Inland Revenue Service (FIRS) Act and replaced it with the Nigeria Revenue Service (NIRS), making suspension impracticable without creating a revenue vacuum.
He warned that halting the operation of the new regime would plunge the country into crisis, arguing that any proven errors or alterations should be addressed after the conclusion of the House of Representatives’ ongoing review rather than through outright suspension.
However, several senior lawyers, including multiple Senior Advocates of Nigeria (SANs), strongly disagreed with Oyedele’s position. They argued that commencing enforcement of the new tax laws from January 1, 2026, would undermine the rule of law if the gazetted versions were found to differ from those passed by the National Assembly.
The lawyers contended that any law containing unauthorised post-passage alterations is unconstitutional, invalid, and unenforceable. They maintained that since the alleged changes were not carried out by the legislature, the integrity of the law had been compromised.
Mohammed Abeny, SAN, described Oyedele’s remarks as reckless and dismissive of constitutional principles. Similarly, Chief J.K. Gadzama, SAN, said discrepancies between the passed bills and the gazetted copies had created a grave constitutional and legal crisis.
Gadzama cited Section 58 of the 1999 Constitution, stressing that the gazetted version of a law must faithfully reflect what was passed by the legislature. Any deviation, he said, constitutes a breach of due process and creates legal uncertainty over which version represents the authentic law.
He warned that such uncertainty undermines compliance, enforcement, and public confidence, noting that courts could invalidate disputed provisions and expose the government to widespread litigation. Gadzama also highlighted institutional failures within the legislative and administrative process and called for an investigation into whether the discrepancies resulted from clerical errors or deliberate manipulation.
As remedies, he suggested suspending enforcement of the disputed provisions, passing a corrective or amendment bill, or seeking judicial clarification on the law’s validity.
Other senior lawyers echoed similar concerns, recalling past instances where courts upheld the supremacy of the version passed by the legislature over incorrectly published texts.
In contrast, Dayo Akinlaja, SAN, supported Oyedele’s stance, arguing that once a law has been gazetted with a commencement date, only a court order or legislative amendment can halt its operation.
The Nigerian Bar Association (NBA) also weighed in, calling for a transparent investigation into the controversy and urging the suspension of implementation pending resolution. The NBA warned that the uncertainty surrounding the tax laws threatens investor confidence, economic stability, and constitutional governance.
Meanwhile, the Nigeria Labour Congress (NLC) rejected any tax law tainted by distortion or falsification, insisting that inclusive, transparent lawmaking is essential for tax justice and social equity.
Former Senate Leader, Ali Ndume, appealed to President Tinubu to defer the January 1 implementation date and constitute an investigative panel to address the allegations, warning that unresolved disputes could undermine the legitimacy of the tax laws.
In response, the House of Representatives set up a seven-member ad-hoc committee to probe alleged discrepancies between the versions of the tax laws passed by the National Assembly and those gazetted. The committee has pledged to complete its investigation promptly and report its findings to the House.
Civil society group Yiaga Africa described the alleged alterations as unconstitutional, criminal, and a dangerous precedent, urging security agencies to investigate and prosecute anyone responsible for tampering with the laws.
