The Association of National Accountants of Nigeria (ANAN) has called for the withdrawal of the altered gazetted tax laws and be and re-gazetted in their accurate, legislated form.
ANAN President and Chairman of Council, (Hajia) Zuwairat Talatu Kishimi, who stated this, decried discrepancies between the tax laws passed by the National Assembly and versions later published in the official gazette.
The Association said the inconsistencies threaten the rule of law and fiscal stability, adding that the development was “a serious matter” that has caused confusion among taxpayers, tax administrators and professionals.
“The Constitution vests legislative authority exclusively in the National Assembly, subject to presidential assent.
“Once a bill has been passed and signed into law, any post-assent alteration, except through another legislative amendment, lacks constitutional validity,” the statement read.
It said gazetting serves only as an administrative process to formally notify the public of existing laws and must accurately reproduce the text of legislation as enacted, addi9ng that anything other than that undermines legal certainty and could expose the affected law to judicial challenge.
The ANAN said the different versions of tax laws complicate compliance and enforcement, placing taxpayers and practitioners in an uncertain legal position.
“This ambiguity undermines voluntary compliance, increases disputes, and complicates tax administration,” the association said, adding that such irregularities could damage investor confidence.
“Predictable and stable tax laws are essential for economic planning.Perceived arbitrariness discourages investment and weakens institutional integrity,” it said.
It said an independent investigation into how the discrepancies occurred should be carried out and create a transparent mechanism for verifying and publishing authenticated laws.
“Restoring accuracy and transparency in the gazetting process is crucial to uphold the rule of law, protect taxpayers, and strengthen public finance management,” ANAN stated.
