Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, says President Bola Tinubu and the executive arm have no constitutional power to suspend implementation of the new tax reform laws despite the controversy over alleged alterations. He argued that once a bill has been duly passed by the National Assembly, signed by the president and gazetted, it becomes an Act that can only be amended or repealed by parliament, not frozen by executive order.
Oyedele also clarified that the reforms comprise four separate tax laws, two of which came into effect immediately upon assent, while the remaining two are scheduled to commence on January 1, 2026. He maintained that the disputed “multiple tax” regulations circulating online are fake and urged Nigerians to allow lawmakers conclude their investigation into alleged errors in the gazetted texts.
However, several senior lawyers strongly disagree with Oyedele’s position, insisting that the president can and should pause implementation in light of serious questions over the integrity of the laws. Constitutional and tax law experts cited by Vanguard say proceeding with enforcement when there are credible claims of post passage alterations would be illegal and risk making the Acts invalid without due process.
They argue that where the gazetted version diverges from what the National Assembly actually passed, the document in circulation cannot be treated as a valid Act until the discrepancies are resolved. Some contend that the president, as head of the executive, can direct agencies not to enforce contested provisions pending legislative clarification, especially to avoid infringing citizens’ rights.
The fresh legal debate comes as pressure mounts from opposition figures, civil society groups and the Nigerian Bar Association for the January 2026 take off date to be suspended. Critics say implementing the laws under a cloud of alleged forgery and constitutional breaches would further erode public trust in both the reforms and the lawmaking process.
Oyedele, for his part, continues to argue that the reforms are not about raising tax rates but about fixing a broken system, widening the base and simplifying compliance. He has urged Nigerians to separate political controversy from the technical merits of the new framework, while reiterating that only the National Assembly can change an Act once it is properly in force.