The tax law signed by Tinubu differs from what National Assembly passed

Senator Ali Ndume (Borno South) has ignited a constitutional controversy by alleging that the version of Nigeria’s landmark tax reform legislation signed into law by President Bola Tinubu differs substantially from what the National Assembly actually passed—a claim he characterizes as deception of the Nigerian public.

Speaking during a Senate session in late December 2025, the former Senate Leader stated plainly, “The tax law we passed is NOT what Tinubu signed. Nigerians were lied to.”

Ndume further alleged the existence of “at least two different Gazette versions” of the legislation and claimed he personally identified material discrepancies between the Assembly’s approved text and the presidentially assented version.

The Legislation in Question

On June 26, 2025, President Tinubu signed four major tax reform bills into law—the Nigeria Tax Act (NTA), Nigeria Tax Administration Act, and related fiscal legislation—ushering in Nigeria’s most comprehensive tax overhaul in decades.

The reforms, designed to consolidate over a dozen outdated tax laws into a unified framework, were scheduled to take full effect on January 1, 2026.

The senator called for the immediate suspension of the laws’ implementation pending an ad hoc committee investigation into alleged alterations. “If not, the controversy will continue,” Ndume warned. “That is to say, the tax law will not be implemented, because you can’t build on nothing.”

He described the legislation as “fundamentally flawed” and riddled with contradictions that emerged only after presidential assent.

Official Response and Senate Position

The Senate leadership subsequently moved to address the allegations. In a statement, Senate authorities confirmed that the tax reform law remained “intact” as passed by the chamber, rejecting claims that the signed version differed materially from the legislative version.

The presidency has not issued a detailed public rebuttal specifically addressing Ndume’s forgery allegations, though government officials have consistently defended the tax reforms as transparently enacted.

Constitutional Context

Under Nigeria’s Constitution, the President may either assent to bills passed by the National Assembly or return them with suggested amendments for reconsideration. The president cannot unilaterally alter passed legislation without legislative approval—a process that would require the Assembly’s concurrence.

This constitutional safeguard makes Ndume’s allegations particularly serious if substantiated.