National Assembly Explains Legislative Procedures on Recently Assented Tax and Revenue Laws

The Management of the National Assembly has acknowledged public discussions concerning the legislative process that led to the passage, presidential assent, and publication in the Official Gazette of the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.

This was disclosed in a statement issued by the Director of Information to the National Assembly, Bullah Audu Bi-Allah.
According to the statement, the commentary has focused on issues relating to the harmonisation of the Bills as passed by the Senate and the House of Representatives, the presidential assent granted to the legislation, and the versions of the Acts published in the Official Gazette.
The leadership and management of the National Assembly clarified that all these matters are being addressed strictly within the framework of their constitutional and statutory responsibilities. In this regard, the relevant Committees, working in close collaboration with the Management of the National Assembly, have initiated an internal review process. The exercise is being carried out in accordance with the Constitution of the Federal Republic of Nigeria, the Acts Authentication Act, Cap. A4, LFN 2004, the Standing Orders of both Chambers, and established parliamentary practice.
As part of the review and in the interest of clarity, accuracy, and the integrity of the legislative record, the leadership has directed the Clerk to the National Assembly, in collaboration with relevant agencies, to facilitate the publication of the Acts in the Official Gazette. The Clerk has also been mandated to ensure that certified true copies of the assented Acts are issued to any stakeholder or member of the public upon request.
The statement emphasized that this administrative action is intended solely to authenticate and accurately reflect the legislative decisions of the National Assembly.
It further explained that the ongoing review is confined strictly to institutional processes and procedures and does not in any way suggest, imply, or admit any defect in the exercise of legislative authority by either Chamber. The review is being conducted without prejudice to the powers, functions, or actions of any other arm or agency of government.
The National Assembly reiterated its firm commitment to constitutionalism, the separation of powers, and due process, noting that where any procedural or administrative improvements are identified, appropriate steps will be taken in line with the law and established parliamentary conventions.
Members of the public were respectfully urged to allow the National Assembly’s internal processes to run their course without speculation. The leadership of both Chambers reaffirmed its dedication to transparency, accountability, and the diligent discharge of its constitutional responsibilities as the custodian of the legislative authority of the Federal Republic of Nigeria.
The statement added that further information would be made available as necessary.