FG Pauses Implementation Guidelines for New Tax Laws Amid Uncertainty Over Final Text
The Federal Government has suspended the issuance of implementation guidelines for Nigeria’s newly enacted tax laws following uncertainty over the final approved version of the legislation.
The Chairman of the Presidential Tax Reform Committee, Mr. Taiwo Oyedele, disclosed this during the 2026 Economic Outlook event organised by the Institute of Chartered Accountants of Nigeria (ICAN) in Lagos. According to him, the Nigeria Revenue Service (NRS) and the Joint Revenue Board (JRB) have been directed to halt all implementation processes until clarity is achieved on the authentic version of the laws.
Oyedele explained that concerns emerged after multiple versions of the tax laws began circulating, raising doubts about whether they truly reflect what was finally approved. Efforts by his team to obtain official printed copies from the government printer were unsuccessful, as staff reportedly informed them that all copies had been taken by the National Assembly and were not yet available to the public.
While acknowledging that legislative review and gazetting are part of standard procedure, Oyedele noted that restricting access to the official text contradicts the provisions of the Acts Authentication Act. He stressed that the Act recognises only the version published by the government printer as the lawful and authoritative evidence of any legislation passed.
He added that the National Assembly is reportedly preparing its own gazette, which is yet to be completed, further contributing to the uncertainty.
“We cannot issue guidelines because we are not 100 per cent certain that what is in circulation represents the final official position,” Oyedele said.
Attempts to obtain reactions from spokespersons of the Senate and the House of Representatives were unsuccessful as of the time of reporting.
The delay has slowed the rollout of the much-anticipated tax reforms, with stakeholders now awaiting the release of the definitive, authenticated version of the laws before implementation can proceed.
FG Pauses Implementation Guidelines for New Tax Laws Amid Uncertainty Over Final Text