Federal Government Pauses Rollout of New Tax Laws Amid Legislative Uncertainty

The implementation of Nigeria’s recently enacted tax reforms has been temporarily suspended due to uncertainty over the final, legally binding version of the laws. Taiwo Oyedele, Chairman of the Presidential Tax Reform Committee, announced that his team has instructed the Nigeria Revenue Service (NRS) and Joint Revenue Board (JRB) to hold off on issuing official guidelines.

The confusion stems from a procedural issue. While the laws have been passed, the definitive text is yet to be officially published by the Government Printer. The committee was reportedly told by the printer’s office that all copies had been taken by the National Assembly for review, restricting public access. Oyedele noted that this situation contradicts the Acts Authentication Act, which designates the Government Printer’s version as the sole lawful evidence of the enacted law.

Currently, the National Assembly is preparing its own official gazette, which has not been finalized. This has created a state of limbo, as Oyedele stated, “We cannot issue guidelines because we are not 100% certain this is the final official position.” This delay is stalling the broader rollout of the landmark tax reforms.

Efforts to obtain clarification from the Senate and House of Representatives spokespersons were unsuccessful, leaving stakeholders in a waiting game until the definitive legislative text is released.