President Bola Tinubu has reaffirmed that Nigeria’s newly enacted tax reform laws will take effect on January 1, 2026, insisting that the implementation timeline will not be altered despite mounting opposition and unresolved allegations of legislative tampering.
In a personally signed statement issued on Tuesday by the State House, the president said the reform process remained firmly on course, describing the new tax regime as a “once-in-a-generation opportunity” to reset Nigeria’s fiscal architecture, improve tax administration and strengthen the social contract between government and citizens.
Tinubu recalled that on June 26, 2025, he signed into law four far-reaching Tax Reform Bills – the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service Act, and the Joint Revenue Board Act. While some provisions took immediate effect, others were scheduled to commence on January 1, 2026.
“The new tax laws, including those that took effect on June 26, 2025, and the remaining Acts scheduled to commence on January 1, 2026, will continue as planned,” the president said.
“These reforms are not designed to raise taxes but to drive harmonisation, protect dignity, and build a fair, competitive and robust fiscal foundation.”
He dismissed claims that alleged alterations to the gazetted versions of the laws warranted a suspension, stressing that no substantial issue had been established to justify halting implementation.
According to him, trust in governance is built through consistent and principled decision-making, not “premature, reactive measures.”
The president, however, pledged to work with the National Assembly of Nigeria to resolve any issues identified, assuring Nigerians that his administration would continue to act in the overriding public interest.
Atiku, PDP escalate criticism
The President’s stance immediately drew sharp reactions from former Vice President Atiku Abubakar and the opposition Peoples Democratic Party (PDP), both of whom described the insistence on a January commencement as hasty, insensitive and potentially dangerous for Nigeria’s democracy.
Speaking through his media adviser, Paul Ibe, Atiku said it would be irresponsible for the president to proceed while allegations of discrepancies between the versions passed by lawmakers and those gazetted for public use remained unresolved.
“How do we know that nothing substantial was altered?” Atiku asked. “There has been no completed investigation. Nigerians have spoken clearly, and tax laws affect lives directly. All due processes must be exhausted.”
Atiku went further, alleging a pattern of impunity, warning that any implementation of a law tainted by unapproved insertions would amount to forgery and reflect “elements of dictatorship and state capture.”
The PDP, in a statement by its National Publicity Secretary, Ini Ememobong, echoed these concerns, accusing the Tinubu administration of consistently prioritising revenue over the welfare of Nigerians.
The party linked the current tax controversy to the economic hardship that followed the 2023 fuel subsidy removal, arguing that the government had failed to learn from public backlash.
“The presidency has minimised legitimate concerns and insists that the commencement date must stand. This clearly shows where its priority lies between Nigerians and money,” the PDP stated, renewing its call for a suspension pending a comprehensive investigation.
Alleged alterations spark legislative action
The controversy erupted on December 17, 2025, when House of Representatives member Abdulsamad Dasuki raised a matter of privilege, alleging that the gazetted tax laws “differed materially” from versions debated and approved by lawmakers.
Dasuki warned that the alleged insertions – including coercive fiscal powers, arrest authority, garnishment without court orders, compulsory dollar computation and appeal security deposits – posed serious constitutional and democratic risks.
In response, the leadership of the National Assembly on December 26 directed the re-gazetting of the four Acts and the issuance of Certified True Copies of versions “duly passed by both chambers.” An ad hoc committee chaired by Muktar Betara was also constituted to investigate the sequence of events surrounding passage, assent and gazetting.
House spokesman Akin Rotimi described the move as an administrative step to authenticate legislative decisions, insisting it did not concede any defect in parliamentary authority.
NBA, ACF, labour weigh in
The Nigerian Bar Association (NBA) and the Arewa Consultative Forum (ACF) also expressed reservations over the January 2026 timeline. NBA President Afam Osigwe said implementation would only be defensible if it applied strictly to the authentic version passed by the National Assembly.
“If the law to be implemented is the one duly passed and certified, then there would be no basis for suspension,” Osigwe said, warning that enforcing any altered version would amount to subverting the will of the people.
Similarly, ACF spokesman Tukur Muhammad-Baba described Tinubu’s insistence as unfortunate, stressing that credibility and integrity issues surrounding the laws must be resolved before implementation.
Labour unions, the Nigerian Bar Association, and 2023 Labour Party presidential candidate Peter Obi have all called for a pause until investigations are concluded.
Government insists reforms will benefit majority
Despite the backlash, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee Taiwo Oyedele said implementation would proceed as scheduled, assuring Nigerians that the reforms were designed to provide relief, not hardship.
According to him, the bottom 98 per cent of workers would either pay no personal income tax or pay less, while about 97 per cent of small businesses would be exempt from corporate income tax, VAT and withholding tax.
