The Centre for Information Technology and Development (CITAD) has raised concerns over alleged alterations to Nigeria’s recently passed Tax Reform Acts, calling for transparency, an independent investigation, and a suspension of the laws’ implementation.

In a statement released Friday and signed by Executive Director YZ Ya’u, CITAD said it was troubled by claims that the versions of the Tax Reform Acts published in the official Gazette differ from those debated and passed by the National Assembly.

“The Centre for Information Technology and Development (CITAD) is concerned over credible allegations that the versions of Nigeria’s recently passed Tax Reform Acts published in the official Gazette differ materially from the versions debated, approved, and passed by the National Assembly,” the statement read.

CITAD noted that the issue was formally raised on December 17, 2025, during plenary at the House of Representatives, when Hon. Abdulsamad Dasuki alleged a breach of legislative privilege, claiming that key provisions of the tax bills were altered before official publication.

According to CITAD, such alleged alterations have significant implications for constitutional governance and democratic accountability.

“Any alteration of an Act after it has been passed, outside the constitutionally prescribed legislative process, amounts to an unlawful intrusion into legislative authority and violates the doctrine of separation of powers,” the organisation said.

The group highlighted specific concerns regarding changes to provisions on tax computation, appeal procedures, and enforcement powers. CITAD warned that some alterations could expand the authority of tax agencies while weakening judicial oversight and taxpayer protections, potentially undermining due process and eroding public trust in the tax reform agenda.

While welcoming the House of Representatives’ decision to set up an ad-hoc committee to probe the matter, CITAD called for additional measures, including:

1. Publication of Legislative Records – Immediate release of the Votes and Proceedings, including relevant Hansard records of the National Assembly on the Tax Reform Bills, alongside the officially gazetted versions of the Acts, to allow independent verification.
2. Independent Investigation – A transparent probe to determine who authorised the alleged alterations, when, and under what authority.
3. Suspension of Implementation – Immediate suspension of the Tax Reform Acts, including the proposed commencement date of January 1, 2026, pending the outcome of the investigation, to avoid legal uncertainty and potential litigation.

CITAD emphasised that its position does not oppose tax reforms. “Nigeria needs a fair, efficient, and modern tax system. However, no reform can be sustained if it is perceived to rest on unconstitutional processes or opaque practices,” the statement said.

The organisation concluded by stressing that safeguarding the integrity of the legislative process is fundamental to democracy, the rule of law, and public trust.