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Agabaidu Chukwuemeka Jideani: TAX LAWS CONTROVERSY AND PREVENTING POST-PASSAGE ALTERATIONS
….Legislative Practice and Procedure Expert
Recent controversies surrounding the four Tax Reform Acts of 2025, the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act, have thrust into sharp relief the dangers of alleged post-passage alterations. These bills, originated by the Executive in late 2024, underwent rigorous scrutiny, were harmonised and passed by both chambers of the National Assembly in early 2025, received presidential assent from His Excellency President Bola Ahmed Tinubu, GCFR, in June 2025, and were subsequently gazetted. Yet, on 17 December 2025, Honourable Abdussamad Dasuki raised a point of privilege in the House of Representatives, contending that the gazetted versions contain substantive deviations from the harmonised texts approved in the Votes and Proceedings. Alleged discrepancies encompass expanded enforcement powers, modifications to tax scopes, alterations to appeal mechanisms, and changes impacting oversight and funding structures. So much for the background.
Now, Nigeria is a Constitutional democracy anchored on the doctrine of Separation of Powers. In ordinary and common language, the powers of the Nigerian state were enumerated and shared, by the Constitution, amongst the three arms of government, viz, the Legislature, the Executive and the Judiciary and between the three tiers of government: the Federal, the State and the Local Governments respectively.
Now, the Constitution of the Federal Republic of Nigeria (CFRN) (1999) vests legislative powers in the National Assembly, comprising the Senate and the House of Representatives[1] and the various State Houses of Assembly[2].
The Constitution, having granted law making powers to the National Assembly, immediately circumscribed the exercise of the powers so granted. In Section 58, it provides that the legislative powers granted by section 4(1) is exercisable by way of ‘Bills” passed by the Senate and the House of Representatives and assented to by the President[3].
Under our laws in Nigerian, a bill becomes an Act only after it is passed by both chambers of the National Assembly in identical form and assented to by the President[4]. It should be noted that the law-making role of the President under the Constitution is limited to granting or withholding assent[5]; there is no constitutional authority for the President or any executive official to amend, alter, or rewrite the content of a passed bill post-passage.
Post-passage alterations, (the unauthorized changes to the text of a bill after its final legislative approval but before or during official publication), pose a profound threat to democratic accountability, separation of powers, and public trust. Such alterations could arise from clerical errors, intentional tampering, or procedural lapses, potentially introducing provisions never debated or approved. This clothes the tainted enactment with Constitutional infirmity.
It is important to note that post-passage alterations could be perpetrated in the process of transmission of the harmonized bill to the President or during the return of the assented Act to the National Assembly and it could be done by any or a combination of more than one of executive and/or legislative branch functionaries.
In all of these the central figure is the Clerk of National Assembly.
The Legislative practice in Nigeria, empowers the Clerk of the National Assembly to employ procedural safeguards, including certification protocols, creation of multiple authenticated copies, enrollment in official records, and conclusive evidential rules, to mitigate these risks[6].
In doing so the legislative practice creates a verifiable “master” version of the law, dispersing authority across branches of government and establishing presumptions of authenticity that courts uphold.
This Nigerian legislative practice is anchored on a solid statutory foundation, provided by the Acts Authentication Act (Cap. A2, Laws of the Federation of Nigeria 2004).
The Acts establishes a structured process to authenticate legislation after passage by the National Assembly, ensuring the integrity and accuracy of enacted laws before presidential assent and prior to publication.
Its primary safeguards against post-passage alterations are found in the empowerment of the Clerk of the National Assembly, to take the following steps:
a) Certification[7]: Soon after a bill is passed in identical form by both the Senate and House of Representatives (harmonised version), the Clerk must prepare a clean copy incorporating all agreed amendments. The Clerk then endorses and signs a certificate on the bill stating: “I certify… that this is a true copy of the bill passed by both Houses of the National Assembly.” This certificate is conclusive evidence that the transmitted text accurately reflects the legislature’s decisions. It prevents unauthorised changes by creating an official, authenticated record.
b) Distribution[8]: Section 5 of the Act provides for distribution protocols, here the Clerk of the National Assembly is empowered to prepare multiple identical copies (triplicate), one retained for National Assembly records, one sent to the President, and one to the Chief Justice of Nigeria for enrolment in the Supreme Court. All subsequent printed copies must initially be impressions from the same authenticated form, ensuring uniformity. The tripartite distribution across legislative, executive, and judicial branches allows cross-verification, deterring unilateral alterations.
These mechanisms vest control firmly with the National Assembly’s Clerk, an independent legislative officer, to prevent executive or administrative tampering between passage and assent/publication.
In essence, while the Act provides robust procedural checks through certification and controlled distribution, a breach could occur if authenticated copies are altered subsequently without legislative re-approval, as allegedly happened in this case.
The alleged post-passage alterations of the relevant Tax Reform Legislation, if substantiated, will erode public trust in the fiscal reforms aimed at broadening revenue amid economic pressures. It risks protracted litigation, delayed implementation (originally slated for 1 January 2026), and constitutional crisis.
Ultimately, preserving legislative sanctity demands vigilance: laws must emanate solely from the people’s representatives, unadulterated by post-passage sleight. The ongoing investigation offers a pivotal opportunity to reaffirm this principle, ensuring Nigeria’s enactments withstand scrutiny as true expressions of democratic will.
Resolutions may involve legislative corrections by way of amendments, judicial invalidation of unauthorized as well as altered provisions, or presidential repudiation of the allegedly altered and gazetted enactment.
Agabaidu Chukwuemeka Jideani, a Legislative Practice and Procedure Expert (amongst others) serve as the Director General of the Abuja Chamber of Commerce and Industry.
[1] Section 4(1), CFRN 1999
[2] Section 4(6) CFRN 1999
[3] Section 58(1) CFRN 1999
[4] Community reading of sections 58 and 59 CFRN 1999
[5] Section 59 CFRN
[6] Acts Authentication Act, Cap. A2, Laws of the Federation of Nigeria 2004.
[7] Section 2 Acts Authentication Act
[8] Section 5 Acts Authentication Act
News
FG, NIMET, IFAD, SAPZ launch CSAPR to strengthen climate resistance, improve agric productivity
Photo caption: NiMet DG Anosike speaking at the event.
The Nigrrian government has officially launched the Climate-Smart Agribusiness Partnership for Resilience (CSAPR) Project to strengthen climate resilience, improve agricultural productivity, and promote the use of Climate Information Services (CIS) across Nigeria’s agricultural value chains.
The project was launched by the government, in collaboration with Nigerian Meteorogical Agency (NiMet), International Fund for Agricultural Development (IFAD) and the Special Agro-Industrial Processing Zones (SAPZ) Programme.

Speaking at the launch held on Friday, 24 July 2026, in Abuja, the Permanent Secretary of the Federal Ministry of Agriculture and Food Security, Dr. Marcus Olaniyi Ogunbiyi, described the project as a major milestone in Nigeria’s drive towards a more productive, inclusive, and climate-resilient agricultural sector. He said the initiative would integrate Climate Information Services into agribusiness solutions through collaboration among government institutions, development partners, financial institutions, the private sector, and farmer organizations.
Dr. Ogunbiyi acknowledged the contributions of key partners, including NiMet, IFAD, the Gates Foundation, and other stakeholders, for their commitment to climate-smart agriculture and resilient food systems. He urged all partners to sustain the spirit of collaboration to expand climate-smart agribusiness opportunities, unlock financing for farmers, and improve livelihoods.
In his remark, the Director-General/CEO of NiMet, Prof. Charles Anosike, described the project as a timely and strategic initiative that aligns with the Federal Government’s Renewed Hope Agenda. He emphasized that timely, accurate, accessible, and actionable weather, climate, and water-related information is critical to climate-smart agriculture, sustainable food systems, and building resilience across Nigeria’s agricultural value chains.
Anosike who doubles as Nigeria’s Permanent Representative at the World Meteorological Organization (WMO), described the project as a timely and strategic to farmers, agribusinesses, financial institutions, insurers, processors, logistics providers, and investors.
He added that all stakeholders require reliable climate intelligence to make informed decisions, manage risks, safeguard investments, and improve productivity. He emphasized the need to translate climate information into simple, localized, and actionable advisories while strengthening public-private partnerships to expand the delivery of climate services to farmers and agribusinesses.
He reaffirmed NiMet’s commitment to supporting the project through its Seasonal Climate Prediction, agrometeorological bulletins, impact-based forecasts, early warning advisories, and digital climate advisory platforms.
Also speaking, IFAD Country Director, Ms. Dede Ekoue, commended the Federal Ministry of Agriculture and Food Security for its leadership and acknowledged NiMet’s technical contributions to the design of the project. She noted that the CSAPR Project will strengthen financially viable public-private partnerships that integrate Climate Information Services into agricultural value chains, enabling farmers and agribusinesses to better adapt to climate variability while improving resilience, productivity, and investment.
Speaking on behalf of the National Programme Coordinator of the SAPZ Programme, Dr. Kabir Yusuf, the representative highlighted early achievements under the project, including the installation of automated weather stations in Ogun and Kano States, the commencement of climate information dissemination, and the distribution of digital devices to farmer organization leaders to facilitate timely weather advisory services.
The CSAPR Project is a Federal Government of Nigeria initiative financed by the Gates Foundation, implemented by the Federal Ministry of Agriculture and Food Security through the SAPZ Programme with support from IFAD and NiMet, and is expected to strengthen climate resilience, enhance food security, and improve the livelihoods of small holder farmers by embedding Climate Information Services into sustainable agribusiness solutions delivered through effective public-private partnerships.
News
Al Mustapha angry with ex-DSS officer for alleging Abacha died on top of a woman
Former Chief Security Officer to late Head of State, General Sani Abacha, Major Hamza Al-Mustapha, is angry with Mr. Amachree, a former DSS officer who alleged Abacha died on top of a woman
Amachree had alleged in his book released recent that the former dictator died while having sexual intercourse with a lady who was friends with the girl friend of the late head of state.
In a reaction, Al Mustapha dismissed the claims, describing the account as false.
Speaking with journalists in Kaduna, Al-Mustapha said the claims contained in the former DSS official’s book were untrue, alleging that the author was influenced by others to write them.
“The boy was asked to write the lies by others. I have all the CCTV footages of what happened in my custody, so what he said are not true,” Al-Mustapha said.
He maintained that the account presented in the publication did not reflect what transpired, insisting that he possessed evidence to contradict the assertions made about Abacha’s death.
Al-Mustapha further urged the public to disregard the claims, saying it was wrong to make what he described as false statements against someone who was no longer alive to respond.
News
Reprieve for Aisha Achimugu as court of appeal discharges EFCC of powers to freeze her accounts
The Court of Appeal in Port Harcourt, Rivers State, has delivered a major setback to the Economic and Financial Crimes Commission (EFCC) in its prolonged financial restrictions against businesswoman Aisha Achimugu.
The appellate court declared that the continued freezing of 124 bank accounts linked to Ms Achimugu was an abuse of court process and a subversion of the rule of law.
In a unanimous judgment, a three-member panel of the court discharged and vacated the ex parte order obtained by the EFCC more than 15 months earlier to freeze the accounts of Achimugu and several corporate entities associated with her.
The court also overturned the Federal High Court’s order directing the reversal of ₦1.8 billion transferred from a SunTrust Bank account to a Central Bank of Nigeria (CBN)/EFCC recovery account.
However, the appellate court’s decision did not validate the EFCC’s transfer of the money, leaving open the question of the legal basis upon which the anti-graft agency moved the funds.
The judgment was delivered by Justice Muhammad Ibrahim Sirajo, who sat with Justices Ishaq Mohammed Sani and Eleojo Enenche.
The case dates back to April 10, 2025, when the Federal High Court in Port Harcourt, presided over by Justice Turaki Adamu, granted an ex parte application by the EFCC to freeze 124 bank accounts allegedly linked to Achimugu, a businesswoman and founder of Oceangate Engineering Oil & Gas Ltd.
The order directed the affected banks to restrict outward transactions from the accounts.
But the freezing order soon became the subject of another legal battle after Achimugu challenged its continued enforcement. She alleged, among other things, that the EFCC had directed SunTrust Bank, through a letter dated April 24, 2025, to transfer funds from one of the frozen accounts into a CBN/EFCC recovery account even though the freezing order was still in force.
The controversy escalated when the Federal High Court, on August 27, 2025, ordered the reversal of ₦1.8 billion transferred from account number 0001313173 domiciled with SunTrust Bank. Justice Adamu held the transfer to be illegal and directed that the money be returned.
The EFCC challenged that decision at the Court of Appeal.
The appellate court agreed with the EFCC on one crucial point but, in doing so, exposed what it considered a fundamental evidentiary problem in the lower court’s handling of the accounts.
The court found that the accounts expressly captured by the April 10, 2025 freezing order included current accounts belonging to Drive.FGC.Net and Felak Concepts Ltd.
According to the judgment, Drive.FGC.Net’s current account carried a balance of ₦50,518,009.57, while Felak Concepts Ltd’s account had ₦16,220,608.37. But the ₦1.8 billion that became the centre of the dispute was held in a fixed deposit account, while another ₦7.79 billion was linked to internal ledger account numbers 2010155010 and 2010155011.
The appellate court questioned the lower court’s treatment of the accounts as identical.
It pointedly observed that the trial court had failed to explain how an account holding about ₦50 million could at the same time have yielded ₦1.8 billion for transfer.
The implication was decisive: the account containing the ₦1.8 billion was not among those expressly covered by the original freezing order.
The Court of Appeal therefore set aside the order directing the reversal of the ₦1.8 billion. But it carefully stopped short of giving the EFCC a clean bill of health.
The appellate court expressly stated that its decision did not amount to a declaration that the EFCC’s decision to transfer the money was lawful.
That distinction could prove significant in any subsequent legal proceedings over the disputed funds.
While the EFCC succeeded on the question of the ₦1.8 billion, it suffered a more consequential defeat over the continued freezing of the 124 accounts.
The anti-graft agency had argued that the Federal High Court acted improperly by delivering its ruling during the annual vacation and that it had been denied fair hearing. The Court of Appeal rejected both arguments.
Justice Sirajo held that delivering a reserved judgment during the court’s annual vacation did not amount to the conduct of general legal business and did not occasion a miscarriage of justice.
On fair hearing, the court noted that both sides had filed further affidavits and counter-affidavits on the disputed transfer. The court concluded that the parties had been adequately heard.
But the appellate court drew a firm constitutional and procedural line over the continued use of the ex parte order.
It held that such an order is intended to be temporary, principally to preserve disputed funds pending the hearing and determination of the substantive application.
Allowing the freezing order to remain in force for more than 15 months, the court held, amounted to an abuse of court process and a subversion of the rule of law.
The appellate court consequently discharged and vacated in its entirety the April 10, 2025 ex parte order freezing and restricting the accounts of Achimugu and the corporate entities associated with her.
The ruling effectively ends the interim restrictions that had kept the accounts frozen for more than a year.
The judgment also exposes a deeper procedural issue in the use of ex parte financial restrictions: an order intended as a short-term preservation mechanism cannot, in the court’s view, be allowed to morph into an open-ended restraint without the substantive case being properly determined.
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