Mkpoikana Udoma
Port Harcourt — Former Minister of Education and economic policy advocate, Obiageli Ezekwesili, has called for the immediate suspension of Nigeria’s Tax Reform Act, warning that the credibility of the law has been fundamentally compromised by what she described as a constitutional breakdown in the legislative process.
In a public memorandum addressed to President Bola Ahmed Tinubu, the leadership of the National Assembly and relevant institutions, Ezekwesili said the gazetted version of the Tax Reform Act materially differs from what was duly passed by lawmakers, raising “grave constitutional concerns.”
“A law that diverges from what the National Assembly passed undermines democratic governance and the rule of law,” she said, stressing that legislative authority “resides exclusively in the National Assembly.”
Ezekwesili, who stated that she supports tax reforms that promote growth and fiscal sustainability, warned that legitimacy, transparency and due process are non-negotiable foundations for any tax system expected to command voluntary compliance.
According to her, the publication or application of an inauthentic legislative text, “whether by error, negligence, or intent,” requires immediate suspension of implementation and a transparent, independent inquiry.
She raised concerns that the version of the law reportedly in circulation contains provisions that “lack clear legislative origin,” expand administrative discretion while weakening taxpayer protections, and raise “serious federalism and legality questions.”
Ezekwesili outlined four urgent steps she said must be taken in the public interest, including suspending implementation of the Act, rescinding actions already taken under the disputed text, instituting an independent inquiry, and restarting the legislative process from the public hearing stage.
“A mere re-gazetting without investigation does not meet democratic standards of accountability,” she said, adding that when there is a breakdown in the constitutional chain of custody of a law, “responsible governance requires a system check.”
She further argued that Nigerians deserve clarity on whether the episode resulted from an administrative lapse or a more serious act of substitution or alteration, insisting that criminal or administrative liability must follow where wrongdoing is established.
“A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability,” Ezekwesili stated.
While the Federal Government has announced that the new tax laws will take effect on January 1, 2026, Ezekwesili maintained that what should begin on that date is not implementation, but a credible inquiry process.
“The proper and only thing that should commence on January 1, 2026 is an inquiry process that will inspire the confidence of Nigerians,” she said.
She urged both the Executive and Legislature to act “decisively, transparently, and in full fidelity to the Constitution,” warning that failure to do so risks eroding public trust in the reform process itself.
