The former Chairman of the Federal Inland Revenue Service, Mr. Muhammad Nami, has condemned the alleged unauthorized changes made to the Tax Administration Act. 

He urged the National Assembly to consider passing a resolution to nullify the versions of the Act that have been gazetted. 

Nami also called on the executive branch to instruct the FIRS to halt the release of any regulations and information circulars that have already been drafted, cautioning that their dissemination could lead to additional confusion and complications within the tax system. 

In a statement released to the media on Monday, he pointed out that the actions of unidentified individuals have resulted in a version of the legislation that is different from what was officially passed and signed by the President. 

During the plenary session held last Wednesday, House of Representatives member Abdussamad Dasuki (PDP, Sokoto) claimed that there are inconsistencies between the versions of the tax laws approved by the House and the copies that were later gazetted. 

Nami remarked, “This incident is not only strange but also lamentable, necessitating a thorough and unobstructed investigation, as well as the prosecution of those responsible. Those found responsible must face appropriate consequences.” 

He urged the National Assembly to consider passing a resolution directing its committee investigating the alterations to work together with the executive in gazetting the version of the law that was actually approved by both houses. 

“According to Sections 4 and 58 of the 1999 Constitution, the power to make laws rests solely with the National Assembly,” he emphasized. 

“The executive or anyone claiming to act on behalf of the executive lacks the constitutional authority to modify a bill after it has passed. Any changes made after passage are beyond their powers, unconstitutional, and invalid to the extent of the modifications. Such amended provisions are susceptible to judicial annulment, resulting in legal and fiscal ambiguity.” 

Nami also expressed concern and confusion regarding calls for stakeholder consultation on a document that he claimed was illicitly and arbitrarily changed by unknown individuals. 

Nevertheless, he emphasized that the entirety of the new tax laws should not be discarded, considering the research, investment, and legal processes that the National Assembly has undertaken since the initiative began in 2022. 

“Our best course of action during this crisis is to remain steadfast in our support for the NASS. They are genuinely striving to ensure peace in our country; they are diligently working to guarantee that all the efforts and resources allocated to the tax reforms project thus far are not squandered, and that by January 2026, we can implement the new tax provisions necessary to close loopholes in our tax system, generate revenue to support our economic growth and development initiatives, fund debt servicing and budget deficits at all government levels, initiate social welfare programs, ensure security, build top-tier infrastructure, and attract foreign direct investment to our economy,” he concluded.