What Happened?
On December 17, 2025, members of Nigeria’s House of Representatives publicly accused the Executive arm of government, led by President Bola Ahmed Tinubu, of altering the Tax Reform Bill after it had already been passed by the National Assembly.
The allegation was first raised on the floor of the House by Hon. Abdulsammad Dasuki, who stated that the version of the tax law later gazetted into effect did not match what lawmakers approved. In the days that followed, Hon. Mansur Manu Soro confirmed the claim and called for the suspension of the law’s implementation, insisting that NASS never passed the version now being enforced.
The Presidency led by Bola Tibubu and the Senate led by Godswill Akpabio have been silent.
*What Changed?*
1. Tax officers can now arrest people
In the version passed by NASS, FIRS could only investigate.
In the version published by Federal Government, FIRS can arrest people after Investigation.
2. Your money can be taken without going to court
FIRS can now appoint agents to freeze or take money directly from your bank accounts.
They do not need a Court order to do this. This means your money can be taken first and questions asked later.
3. More people are now pulled into the tax net
The income level that triggers reporting has been reduced.
In ths version passed by NASS, individuals report at N50m and companies report at N250m.
In the version published by Federal Government, individuals report at N25m while companies report at N100m
What this means: Many more ordinary people and small businesses are now affected.
4. You must pay before you can challenge tax
If you disagree with a tax bill and want to challenge, you must first pay 20 percent of the disputed amount.
_Even if the tax is wrong._
What this means: If they overbill you by N1m, you have to go and find another N200,000 to give them before you can challenge the N1m overbilling. This alone can destroy many businesses and savings
5. National Assembly oversight has been removed
Lawmakers can no longer summon tax officials, demand reports, or enforce accountability.
*What does this mean for you?*
FIRS now has power to investigate you, arrest you, freeze your accounts, and collect your money from the bank.
_All without a court order._
And before you can go on appeal, you pay them again.
Put simply?
_You are screwed_
*How can they be stopped?*
In constitutional democracies, once a legislature passes a bill, the executive has no authority to change its contents.
Publishing a different version into law is a serious breach of democratic process.
In many countries, similar actions have led to courts striking down the altered laws, forcing resignations, or opening investigations for abuse of office or falsification of public records.
The core principle is simple: laws derive legitimacy from elected lawmakers, not from post-approval edits.
A clear example comes from the Philippines. In the landmark case Astorga v. Villegas, the Supreme Court ruled that when the version of a bill signed into law differed from what the legislature passed, the law was invalid. The court held that any discrepancy between the approved bill and the published law destroys its legal authority. The ruling reinforced a basic democratic rule: if the executive alters a law after passage, that law cannot stand.
In Nigeria’s case, lawmakers argue that this exact principle is at stake. If a law can be changed after NASS approves it, then legislative authority becomes meaningless.
That is why the allegation is not a technical dispute, but a fundamental question about the rule of law, constitutional order, and who ultimately controls Nigeria’s legal system.
*What Can You do?*
We have lined up a series of actions to ensure that you are protected from this anti-democratic onslaught.
One of them is to challenge this in court.
By Emmanuel Orjih
Emmanuel@BoP.Foundation
22nd December 2025
