NASS roll out new tax laws

NASS roll out new tax laws

Overview of the rollout

Nigeria’s National Assembly has commenced the rollout of newly enacted tax laws, framing the move as part of a broader push for openness and public confidence in the legislative process. The rollout follows the passage of harmonised tax bills by lawmakers and their subsequent assent by President Bola Ahmed Tinubu, marking a formal transition from debate to implementation.

Transparency measures and public access

To address public interest and concerns, the National Assembly has ordered the release of Certified True Copies (CTCs) of the harmonised tax bills, including the transmitted versions bearing the President’s signature. The Clerk to the National Assembly, Kamoru Ogunlana, stated that the directive is intended to give Nigerians unrestricted access to authentic legislative documents and dispel doubts about the credibility of the new Tax Acts. Members of the public can obtain these documents for personal and independent verification through the Office of the Clerk after paying statutory fees.

Addressing discrepancies and institutional safeguards

The decision to release CTCs was prompted by claims of inconsistencies between the National Assembly’s Votes and Proceedings and versions of the Tax Acts already published in the official gazette. Ogunlana noted that while public discourse has been intense, only a small number of formal applications for CTCs have been received to date, all of which have been processed. To prevent future disputes over legislative documents, the National Assembly announced that all bills for presidential assent will henceforth be routed through Presidential Liaison Officers, and no request for gazetting an Act will be entertained by the Federal Government Printing Press unless initiated by the Clerk or an authorised representative.

Publication and gazetting process

The Clerk’s office is collaborating with the Federal Government Printing Press (FGPP) to ensure prompt publication of the certified laws, with gazetted versions expected to be available immediately as part of the rollout. While the Clerk initiates the gazetting process, the statutory responsibility for printing and publication rests with the FGPP. The statement, signed on behalf of the Clerk by the Director of Information, Bullah Audu Bi-Allah, underscores the legislature’s commitment to transparency, accountability, and professionalism in carrying out its constitutional duties.

Policy context and implications

The rollout signals a decisive step toward implementing tax reforms intended to broaden the revenue base, standardize compliance, and strengthen fiscal governance. In practical terms, businesses and individuals should expect updates to filing requirements, timelines, and enforcement mechanisms once the gazetted versions are publicly accessible. The emphasis on certified documentation and controlled gazetting channels is likely to reduce ambiguity, improve legal certainty, and support smoother adoption across sectors. While the specific provisions of the new Tax Acts will determine sectoral impacts, the process architecture, CTCs, liaison routing, and FGPP coordination, sets a clearer pathway for verification and compliance.

What Nigerians should do next

Stakeholders, especially tax professionals, business owners, and civil society groups, should obtain the CTCs of the harmonised tax bills to verify operative clauses and effective dates, monitor the FGPP’s publication schedule for the gazetted laws, and align internal policies with the certified texts. Early engagement with professional advisors and industry associations will help interpret changes accurately and avoid missteps during the transition. As implementation unfolds, maintaining records of the certified documents and tracking official updates will be essential for compliance and dispute avoidance.