NASS bureaucracy clarifies procedures on Tax and Revenue Laws

The National Assembly bureaucracy has responded to public concerns over the legislative process behind the recently passed tax and revenue laws,.

In a statement released on December 26, 2025, the Assembly explained that it had initiated an internal review process to address issues related to the harmonisation of the bills, presidential assent, and publication in the Official Gazette.

The review aims to ensure clarity, accuracy, and integrity of the legislative record.

The Clerk to the National Assembly, Mr Kamourudeen Ogunlana, has been directed to facilitate the publication of the Acts in the Official Gazette and ensure that certified true copies were issued to stakeholders and the public upon request.

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This administrative action, as learnt, was intended to authenticate and accurately reflect the legislative decisions of the National Assembly.

The National Assembly reiterated its commitment to constitutionalism, separation of powers, and due process.

The review is being conducted without prejudice to the powers, functions, or actions of other arms of government.

Where procedural or administrative improvements are identified, appropriate steps, as stated, would be taken in line with the law and established parliamentary conventions.

The laws in question include Nigeria Tax Act, 2025 which streamlines tax compliance, broadens the tax base, and boosts revenue; Nigeria Tax Administration Act, 2025, which outlines a uniform procedure for tax collection and administration; Joint Revenue Board of Nigeria (Establishment) Act, 2025, which establishes the Joint Revenue Board to harmonize tax policies and coordinate tax administration; and, Nigeria Revenue Service (Establishment) Act, 2025, which rebrands the Federal Inland Revenue Service as the Nigeria Revenue Service, enhancing tax compliance and revenue generation.

The statement by the National Assembly was signed by the Director of Information, Bullah Audu Bi-Allah.