The revelation that unidentified persons allegedly altered Nigeria’s Tax Administration Act before it was gazetted has sent shockwaves through the country’s governance structure. This brazen act of tampering with a duly enacted law raises serious questions about the integrity of Nigeria’s institutions and the rule of law.
This is not a trivial matter, as it represents a calculated attempt to undermine the legislative process and subvert the will of the National Assembly. The changes made to the Act, including the insertion of new coercive powers and the removal of parliamentary oversight mechanisms, are a clear indication of the intent to expand executive authority at the expense of accountability.
Moreover, the alteration of the Act is a blatant disregard for the Constitution, which vests law-making powers exclusively in the National Assembly (Sections 4 and 58). Consequently, the executive and other authorities have no power to alter a bill after passage, making these actions unconstitutional, ultra vires, and void.
As a result, this scandal has far-reaching consequences for Nigeria, including the erosion of trust in institutions and the undermining of confidence in governance. Furthermore, the altered provisions create legal and fiscal uncertainty, potentially deterring investment and hindering economic growth. The new coercive powers granted to tax authorities also raise concerns about potential abuse and harassment of taxpayers.
In light of this, the National Assembly must take decisive action, starting with the immediate cancellation of the altered Tax Administration Acts. A thorough investigation should be conducted to identify and prosecute those responsible, and the original version of the Act should be re-gazetted and implemented.
Ultimately, Nigeria’s institutions must uphold the rule of law and protect the Constitution. The alteration of the Tax Administration Act is a test of Nigeria’s commitment to transparency, accountability, and good governance
