In a Public Memorandum titled “Credibility, Crisis in the Nigerian Tax Reform Act and the Imperative of Constitutional Accountability,” Dr Obiageli “Oby” Ezekwesili writes:
I write as a citizen and economic policy practitioner who strongly supports tax reforms that advance growth, equity, and fiscal sustainability provided they are grounded in constitutional process, transparency, and public legitimacy.
The current handling of the Nigerian Tax Reform Act has unfortunately undermined these foundations.
The reported gazetting of a version of the Act that materially diverges from the text duly passed by the National Assembly raises grave constitutional concerns. Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority resides exclusively in the National Assembly, and the integrity of the lawmaking process is fundamental to democratic governance and the rule of law.
Any situation in which an inauthentic legislative text is published or treated as law- whether by error, negligence, or intent-demands immediate suspension of implementation and a transparent, independent inquiry.
Of particular concern are reports that the gazetted version contains provisions that:
•lack clear legislative origin;
•expand administrative discretion while weakening taxpayer protections; and
•raise serious federalism and legality questions.
The public interest therefore requires that the Executive and Legislature immediately:
1. Suspend implementation of any version of the Tax Reform Act currently in circulation;
2. Rescind all actions taken on the basis of the wrong gazetted text;
3.Institute an independent, transparent inquiry to establish how the divergence occurred; and
4.Restart the legislative process openly, beginning again from the public hearing stage.
A mere “re-gazetting” without investigation does not meet democratic standards of accountability. When a significant breakdown occurs in the constitutional chain of custody of a law, responsible governance requires a system check- review, investigation, evaluation, and full public disclosure.
Nigerians deserve full clarity on whether this episode was the result of an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. Where wrongdoing is established, appropriate administrative and criminal liability must follow.
A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability.
I therefore urge the Nigerian Government and National Assembly to act decisively, transparently, and in full fidelity to the Constitution.
The proper and only thing that should commence on January 1, 2026 is an Inquiry Process that will inspire the confidence of Nigerians and reset the grounds for an expedited legislative process for a Tax Reform Act owned by the citizens because it passes the test of credibility and legitimacy.
Please do right…
A former World Bank Vice President and Ex-Nigerian Education and Solid Minerals Minister, Dr Obiageli “Oby” Ezekwesili is Founder, SPPG – School of Politics, Policy and Governance and Co-founder Transparency International, Nigeria
