According to reporting and investigative commentary on the discrepancies, the additions or changes are:
- Expanded Enforcement Powers of the Nigeria Revenue Service (NRS)
- Allegedly inserted provisions grant the NRS arrest powers and the ability to freeze or
garnish taxpayer funds without a court order.
- These types of enforcement powers would logically fall under the “Investigation and
Enforcement” provisions of the Nigeria Tax Administration Act (NTAA) — typically in
sections dealing with compliance, enforcement actions, and penalties.
- In the published Tax Reform acts, section headings around enforcement, inspections, and
sanctions often cover such powers, although the gazette copy reportedly expanded them
beyond what was approved.
- Lower Reporting Thresholds for Taxable Income
- The controversy involves the tax reporting thresholds for individuals and companies:
lowering from
o ₦50m to ₦25m for individuals, and
o ₦250m to ₦100m for corporate organisation.
- Thresholds for mandatory tax registration and reporting are normally specified in the
Income Tax provisions (Nigeria Tax Act/Nigeria Tax Administration Act) under sections
on who is chargeable to tax and return filing requirements.
- It is alleged that the gazette copy lowered these thresholds without legislative approval,
which contradicts what was reported as passed by the National Assembly.
- New Fiscal/Appeal Measures (20% Pre-Appeal Deposit)
- The requirement that a taxpayer must pay 20% of a disputed tax liability upfront before an
appeal is lodged was reported in investigations and appears linked to Section 41(8) or
similar dispute resolution provisions in the gazette NTAA/Tax Act.
- This provision affects the Tax Appeal Tribunal and judicial review process, typically in
sections addressing appeals against tax assessments and preconditions for filing appeals.
- Removal of Legislative Oversight Mechanisms
- Provisions that granted the National Assembly oversight, reporting, or parliamentary
control (e.g., powers for committees to summon revenue officials or require reporting) are
alleged to have been deleted.
- Oversight clauses are normally found in the institutional governance chapters of the
Nigeria Revenue Service (Establishment) Act and the joint revenue board/administration
acts.
- By removing these, critics say the gazette versions weaken legislative checks and balances
that were purportedly in the bills as passed
