AN ANALYSIS OF THE POST PASSAGE ALTERATIONS OF THE NIGERIAN TAX REFORM ACTS, 2025

Abstract

This paper examined the controversies and the debates around post-passage alterations in the gazetted copies of the Nigerian Tax Reform laws. The objective was to situate the discussion within legitimacy and constitutional compliance frameworks. The study argued that if taxation is imposed by statute, then the statute taxing the citizens must emanate from them through their representatives. As such, post-passage modifications compromise legislative legitimacy, erode certainty, and weaken the normative legitimacy of the tax system. At the end of the analysis, the study found that there were indeed alterations and distortions in the tax reform laws. Accordingly, the study recommended that the National Assembly should re-enact a modern Authentication Act that will provide digital verification and tracking system for the laws passed by them.