The Centre for Accountability and Fiscal Responsibility has defended the leadership of the National Assembly over the re-gazetting of Nigeria’s tax reform laws, describing the move as a lawful administrative safeguard.
In a statement issued on Monday, the group said public commentary alleging errors or misconduct by the legislature reflected a misunderstanding of constitutional lawmaking processes and statutory requirements for authenticating Acts.
The group said the re-gazetting of the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Joint Revenue Board of Nigeria (Establishment) Act 2025 and Nigeria Revenue Service (Establishment) Act 2025 followed established parliamentary and legal procedures.
It said the process was designed to protect the integrity of the statute book and ensure that laws published for public use accurately reflect what was passed by the legislature and assented to by the president.
The group said under Nigerian law, particularly the Acts Authentication Act, the National Assembly is required to verify that the version of any law presented for official publication corresponds exactly with the approved text.
According to the group, the exercise is a routine administrative function and does not suggest that the laws were improperly enacted.
“The re-gazetting exercise should be understood as a verification mechanism, not a confession of error,” Lawal Sadiq, national president of the group, said.
“Authentication exists to ensure certainty and legal clarity, especially for laws with wide fiscal and economic implications,” he added.
Sadiq said the leadership of the National Assembly acted within constitutional limits by initiating an internal review to align legislative records, assent documentation and published texts.
He said failure to carry out such verification could expose the country to avoidable legal disputes, adding that the review did not reopen debate on the substance of the tax reforms or reverse any legislative decision.
The group said tax legislation affects government revenue, business compliance and citizens’ obligations, making procedural precision essential.
It dismissed claims that the re-gazetting signalled institutional weakness, describing it instead as a demonstration of transparency and respect for constitutional order.
“In mature democracies, legislatures routinely carry out post-assent verifications and reissue authenticated copies of laws to protect legal certainty,” Sadiq said.
The group warned that politicising administrative safeguards could undermine public trust in democratic institutions.
It urged citizens and stakeholders to distinguish between policy disagreements and routine legislative processes.
The group said the re-gazetting exercise reinforces confidence in the tax reforms and provides a firmer legal foundation for their implementation.
