FG halts guidelines on new Tax Laws over uncertainty on final version

The Federal Government has suspended the release of implementation guidelines for Nigeria’s new tax laws due to uncertainty surrounding the final approved text, according to Taiwo Oyedele, Chairman of the Presidential Tax Reform Committee.

Oyedele disclosed this in Lagos at the 2026 Economic Outlook event organised by the Institute of Chartered Accountants of Nigeria (ICAN).

He said he directed the Nigeria Revenue Service (NRS) and the Joint Revenue Board (JRB) to pause implementation efforts until clarity is achieved on the authentic version of the laws.

He explained that concerns emerged after it became apparent that documents currently in circulation may not represent the definitive laws passed by the National Assembly. Efforts by his team to obtain official printed copies from the government printer were unsuccessful, as staff reportedly said all copies had been taken by the National Assembly, limiting public access pending further review.

While acknowledging that legislative review is a standard procedure, Oyedele noted that withholding the official text contradicts the Acts Authentication Act, which recognises only versions published by the government printer as lawful evidence of enacted legislation.

He added that although the National Assembly is preparing its own gazette, it has not yet been finalised, contributing to uncertainty and delays. “We cannot issue guidelines because we are not 100 per cent certain this is the final official position,” Oyedele said.

Efforts to obtain reactions from spokespersons of the Senate and the House of Representatives were unsuccessful.

The delay has slowed the rollout of the tax reform agenda, with stakeholders now awaiting the release of the definitive legal text before further steps can be taken.