By Rismadarvoice Media
December 31, 2025
Former Minister of Education and economic policy advocate, Obiageli “Oby” Ezekwesili, has raised serious constitutional, governance concerns over the handling of Nigeria’s Tax Reform Act, warning that the process threatens public trust, democratic accountability, the rule of law.
In a public memorandum addressed to President Bola Tinubu, the leadership of the National Assembly, and federal lawmakers, Ezekwesili described the reported gazetting of a version of the Tax Reform Act that allegedly differs from the bill passed by the National Assembly as a “credibility crisis.”
She cautioned that such a development undermines constitutional order, stressing that under the 1999 Constitution (as amended), only the National Assembly has the authority to make laws for the country. According to her, any alteration, substitution, or publication of a legislative text that was not duly passed by the parliament, whether by error or intent amounts to a grave breach of democratic procedure.
Ezekwesili expressed particular concern over claims that the gazetted version of the Act contains provisions with no clear legislative origin. She warned that these provisions allegedly expand administrative discretion while weakening taxpayer protections, and raise serious questions about legality, federalism, constitutional compliance.
“The integrity of the law-making process is fundamental to democracy,” she noted, arguing that the controversy surrounding the Act casts doubt on the legitimacy of the reform itself.
She called on the Federal Government and the National Assembly to immediately suspend the implementation of the Tax Reform Act, rescind actions already taken based on the disputed text, and institute an independent, transparent inquiry to determine how the discrepancy occurred.
Ezekwesili maintained that simply re-gazetting the law without a thorough investigation would fall short of acceptable democratic and constitutional standards.
The former Minister further argued that a tax system cannot achieve voluntary compliance without legitimacy, just as a democracy cannot function effectively without accountability.
She urged authorities to restart the legislative process openly, beginning with public hearings, to restore confidence, ensure broad citizen ownership of the reform.
Ezekwesili concluded that the only appropriate action to commence on January 1, 2026, should be a credible inquiry process capable of restoring public trust and resetting the foundations for a lawful, legitimate Tax Reform Act.
