Obiageli “Oby” Ezekwesili, founder of the School of Politics, Policy and Governance (SPPG), has called for the suspension of any version of the Tax Reform Act currently in circulation.
She made the call in a public memorandum she addressed to President Bola Tinubu and the National Assembly.
Titled ‘Credibility Crisis in the Nigerian Tax Reform Act and the Imperative of Constitutional Accountability’, Ezekwesili warned that gazetting a version of the Act that departs from the text approved by the National Assembly poses grave constitutional concerns.
“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,” Ezekwesili wrote.
The former education minister said under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority resides exclusively in the National Assembly, stressing that the integrity of the lawmaking process is fundamental to democratic governance and the rule of law.
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“Any situation in which an inauthentic legislative text is published or treated as law – whether by error, negligence, or intent – demands immediate suspension of implementation and a transparent, independent inquiry.
“Of particular concern are reports that the gazetted version contains provisions that lack clear legislative origin, expand administrative discretion while weakening taxpayer protections, and raise serious federalism and legality questions,” Ezekwesili maintained.
According to her, public interest therefore requires that the executive and legislature immediately:
Suspend implementation of any version of the Tax Reform Act currently in circulation;
- Rescind all actions taken based on the wrong gazetted text;
- Institute an independent, transparent inquiry to establish how the divergence occurred; and
- Restart the legislative process openly, beginning again from the public hearing stage.
She stressed that a mere “re-gazetting” without investigation does not meet democratic standards of accountability.
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“When a significant breakdown occurs in the constitutional chain of custody of a law, responsible governance requires a system check – review, investigation, evaluation, and full public disclosure.
“Nigerians deserve full clarity on whether this episode was the result of an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. Where wrongdoing is established, appropriate administrative and criminal liability must follow,” Ezekwesili stated.
She believes that a tax system cannot command voluntary compliance without legitimacy, stressing that 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.
“The proper and only thing that should commence on January 1, 2026, is an Inquiry Process that will inspire the confidence of Nigerians and reset the grounds for an expedited legislative process for a Tax Reform Act owned by the citizens because it passes the test of credibility and legitimacy,” she added.
Pinnacle Daily reports that the federal government has said the new tax laws will take effect from January 2026.
Alex is a business journalist cum data enthusiast with the Pinnacle Daily. He can be reached via ealex@thepinnacleng.com, @ehime_alex on X
