Nigeria started implementing new tax laws from 1 January. But what was supposed to be an overhaul to improve tax administration is being dogged by allegations that some parts of the published legislation were doctored. Doubts set in when, on 17 December, Abdulsamad Dasuki, a member of the House of Representatives from the opposition People's Democratic Party PDP, raised concerns during a parliamentary session about discrepancies between what was passed and what was published in the official gazette by the All Progressives Congress APC government led by President Bola Tinubu.
"What was passed on this floor is not what is gazetted," said Dasuki. "I'm seeing something completely different," he said, citing sections indicating more powers awarded to the authorities than had been authorised by lawmakers.
The allegations appeared poised to derail Tinubu's signature tax reforms. These ushered in a National Revenue Service NRS to replace the old Federal Inland Revenue Service. The laws include the Nigeria Tax Act NTA, the Nigeria Tax Administration Act NTAA, the Nigeria Revenue Service Establishment Act, and the Joint Revenue Board Establishment Act.