On January 4, 2026, Nigeria's House of Representatives released the complete texts of four tax reform acts signed by President Bola Tinubu, directly addressing ongoing claims of errors in the official gazette amid implementation pushback.
Following anticipation from late December 2025, when the government reaffirmed tax reforms' rollout despite procedural reviews, Nigeria's House of Representatives on January 4, 2026, published the full texts of four key bills signed into law by President Bola Tinubu. This step responds to public and stakeholder allegations of discrepancies between legislative versions and the gazette publications.
The acts include the Nigerian Revenue Service (Establishment) Act and Joint Revenue Service (Establishment) Act (effective since June 2025), and the Nigerian Tax Act and Nigerian Tax Administration Act (set for January 1, 2026). The release aims to enhance transparency, ensure accurate enforcement, and rebuild trust in the fiscal overhaul, which promises relief for 98% of workers and 97% of small businesses while broadening the tax base for growth.
No detailed discrepancy explanations were provided, but the action aligns with the National Assembly's prior directive for re-gazetting and certified copies, underscoring commitment to verifiable legislative records amid scrutiny.
