Nigeria's tax reform programme faces growing calls for suspension due to alleged constitutional violations in the passage of new laws. A policy brief highlights procedural irregularities that could lead to legal challenges. Experts urge a review before the planned January implementation.
Nigeria's efforts to overhaul its tax system have hit a snag, with advocates pushing for a halt to the rollout of new laws set for January. The concerns stem from a policy brief issued on Wednesday in Taraba State by Dr. Joseph Gimba, chief executive of the Center for Peace Education and Community Development. Gimba points to flaws in the legislative process, including claims that certain provisions were altered without proper National Assembly approval, breaching the 1999 Constitution's requirements for debate, passage by both chambers, and presidential assent.
The reforms aim to enhance domestic revenue, lessen dependence on oil, and promote fiscal stability. However, Gimba argues that unauthorized insertions, modifications, and regional concessions undermine transparency, equity, and federal balance. "These issues strike at the heart of constitutional democracy," he stated, warning of potential court invalidations and loss of public trust.
Proceeding without fixes could spark taxpayer resistance, operational issues for authorities, and revenue shortfalls from legal injunctions. The brief recommends suspending implementation for an independent audit by legal and fiscal experts, comparing laws against official records. Contentious parts should return to the National Assembly for revalidation, with future safeguards like digital bill authentication.
Accountability measures include possible prosecutions or sanctions for involved officials. While tax changes are crucial for economic progress, Gimba emphasizes that procedural integrity is key. "Reforms perceived as manipulated or procedurally flawed cannot command public compliance or trust," the brief concludes, advocating delay to uphold the rule of law.