|
Getting your Trinity Audio player ready...
|
Founder of the School of Politics, Policy and Governance (SPPG), Oby Ezekwesili, has raised concerns about the handling of the Nigerian Tax Reform Act, saying the process threatens constitutional accountability and public trust. She made the call in a public memorandum addressed to President Bola Tinubu and the leadership of the National Assembly on Dec. 30, 2025.
Oby said she supports tax reforms that promote economic growth and equity, but stressed that such reforms must follow due process and enjoy public legitimacy. She warned that the manner in which the Tax Reform Act is being handled weakens these principles, stating,
“I write as a citizen and economic policy practitioner who strongly supports tax reforms that advance growth, equity, and fiscal sustainability provided they are grounded in constitutional process, transparency, and public legitimacy. The current handling of the Nigerian Tax Reform Act has unfortunately undermined these foundations.”
She stated that reports of a version of the Act being gazetted with provisions different from those passed by the National Assembly raise serious constitutional questions, noting that the 1999 Constitution vests legislative authority exclusively in the National Assembly.
Oby said any instance where an inauthentic legislative text is published or treated as law, whether by mistake or deliberate action, requires the immediate suspension of implementation and an independent, transparent investigation.
She added that the reported gazetted version allegedly contains provisions without a clear legislative origin, expands administrative discretion while weakening taxpayer protections, and raises concerns about federalism and legality.
The former Minister of Education called on the Executive and Legislature to suspend implementation of the Act, rescind all actions taken based on the disputed version, institute an independent inquiry into how the divergence occurred, and restart the legislative process openly from the public hearing stage.
She said democratic accountability demands more than a simple re-gazetting of the law, arguing that legitimacy and trust are central to effective governance. According to her, “A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability. I therefore urge the Nigerian Government and National Assembly to act decisively, transparently, and in full fidelity to the Constitution.”
Oby stated that the only process that should begin on Jan 1, 2026, is an inquiry capable of restoring public confidence and laying the groundwork for a credible and legitimate Tax Reform Act owned by Nigerians.

