Ex-FIRS Boss Calls for Cancellation of Gazetted Tax Law
The immediate past Chairman of the Federal Inland Revenue Service (FIRS), Mr. Muhammad Nami, has condemned the alleged unauthorised alteration of the recently passed Tax Administration Act, calling on the National Assembly to consider passing a resolution for the outright cancellation of the gazetted versions of the law. Nami also urged the executive arm of government to prevail on the FIRS to suspend the release of all regulations and information circulars already prepared under the disputed Act, warning that further implementation could worsen confusion and undermine confidence in the tax system. In a statement made available to journalists on Monday, the former FIRS boss said the alleged action by yet-to-be-identified individuals implies that the legislation passed by the National Assembly and assented to by the President differs from the version eventually gazetted. He recalled that a member of the House of Representatives, Abdussamad Dasuki (PDP, Sokoto), had during plenary last Wednesday raised concerns over discrepancies between the tax laws passed by the House and the copies later gazetted. Describing the development as unusual and regrettable, Nami called for a thorough, transparent investigation and the prosecution of all those found culpable. Read Also: FIRS Declares NIN as Automatic Tax ID for Individual Nigerians Tinubu Presents N58.47trn 2026 Budget to National Assembly One-Party State Allegations Baseless, APC Governors Tell Nigerians “The occurrence of this incident is not only unusual but also regrettable, and calls for a proper and unimpeded investigation, as well as the prosecution of the perpetrators. Those found culpable must be punished accordingly,” he said. The former FIRS chairman further advised the National Assembly to consider passing a resolution mandating its committee reviewing the alleged alterations to work jointly with the executive to ensure that the actual law passed by both chambers is correctly gazetted. Citing Sections 4 and 58 of the 1999 Constitution, Nami stressed that legislative powers reside exclusively with the National Assembly, adding that neither the executive nor any other individual has the constitutional authority to alter a bill after it has been passed. “Any post-passage alteration is ultra vires, unconstitutional, and void to the extent of the alteration. Such provisions are vulnerable to judicial invalidation, thereby creating legal and fiscal uncertainty,” he stated. Nami also expressed concern over calls for stakeholders’ consultations on what he described as a document that was “criminally and arbitrarily altered” by unknown persons, noting that such a move could further complicate the situation. However, he cautioned against discarding the entire body of the new tax laws, citing the extensive research, consultations, investments, and legislative work that have gone into the reforms since the process began in 2022. According to him, the most viable option is for stakeholders to stand with the National Assembly to safeguard the reforms and ensure their proper implementation by January 2026. “Our best option in this crisis time is to stand firm with the National Assembly to ensure that all efforts and resources invested in the tax reforms project are not wasted,” Nami said. He added that the new tax provisions are critical to blocking revenue leakages, generating funds for economic growth and development, servicing public debt, addressing budget deficits at all levels of government, supporting social welfare programmes, improving security, building world-class infrastructure, and attracting foreign direct investment. The statement further noted that several provisions in the new tax laws encourage governments to prioritise taxing prosperity rather than poverty, allowing small and medium-scale enterprises (SMEs) to grow, create jobs, and eventually become contributors to the tax system.
