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By Lizzy Chirkpi
A prominent pressure group, The Patriots, has thrown its weight behind the leadership of the National Assembly over its decision to order the re-gazetting of the Tax Reform Acts.
The group, in a statement issued on Sunday and signed by its National Coordinator, Muhammad.E. Dauda, said investigations conducted by the organisation revealed that the records of the National Assembly had not been tampered with.
According to the statement, The Patriots, a coalition of civil society organisations committed to constitutional governance, the rule of law and legislative accountability, expressed firm support for the National Assembly leadership’s decision to re-gazette the Tax Acts 2025.
The group noted that recent public discourse had drawn attention to alleged discrepancies between the versions of the Acts published in the Official Gazette and the Votes and Proceedings of both the Senate and the House of Representatives.
“It is important to state clearly that the Votes and Proceedings of 28th May, 2025, of the Senate and the House of Representatives constitute the authoritative records of the decisions of the National Assembly on these Acts,” the statement said.
It added that the Votes and Proceedings were published as far back as 29th May, 2025, and have been in circulation since then.
The group further stated that it had carefully reviewed the harmonised copies of the Acts, the Votes and Proceedings, as well as the Conference Reports.
“Interestingly, we are yet to see any material discrepancies in the records of the National Assembly,” the statement affirmed.
Addressing claims that there were two versions of the Acts published in the Official Gazette, the group said it was yet to independently confirm the allegation.
However, it stressed that gazetting is a ministerial and administrative function, not a legislative responsibility, noting that it merely serves to give public notice of laws already validly enacted and does not confer authority to alter or amend laws passed by the National Assembly.
“Accordingly, any variance arising from administrative publication cannot override what both Houses of the National Assembly duly approved,” the group stated.
The Patriots cited several court decisions to support its position, including Attorney-General of the Federation v. Guardian Newspapers Ltd (1989) 1 NWLR (Pt. 99) 1, Attorney-General of Lagos State v. Attorney-General of the Federation (1986) NWLR (Pt. 17) 244, and Attorney-General of Ondo State v. Attorney-General of the Federation (2002) 6 NWLR (Pt. 764) 279, which affirm that administrative publications cannot alter the substance of duly enacted laws.
While acknowledging that allegations of alterations are serious and should be addressed through appropriate internal mechanisms, the group maintained that the burden of proof lies with those making such claims.
It said its findings revealed no material alterations and emphasised that, pending any judicial determination, Acts duly passed by the National Assembly remain valid and binding.
The group agreed with the National Assembly leadership that re-gazetting the Tax Acts in their correct form, as reflected in the harmonised clean copies, Votes and Proceedings, and Conference Reports — is a proper, lawful and appropriate remedy.
According to the statement, calls for suspension of implementation or repeal and re-enactment of the Acts are unnecessary, constitutionally unsound and capable of creating avoidable legal and fiscal uncertainty.
The Patriots also commended the directive by the National Assembly leadership instructing the Clerk to the National Assembly to issue Certified True Copies of the Acts to members of the public upon request, describing it as a move that promotes transparency, legal certainty and public confidence.
The group urged aggrieved persons and the general public to respect parliamentary records, support the prompt re-gazetting of the Acts, and refrain from narratives that undermine the authority of democratic institutions.
“We make the above submissions in the best interest of our country, the citizens, and to ensure that good governance prevails in our dear nation,” the statement concluded.