Report Confirms Legality of Re-Gazetting Nigeria's Tax Reform Act 2025 Amid Controversy

A new report by Alliance Economic Research Ethics Ltd GTE affirms the legal validity of re-gazetting Nigeria's Tax Reform Act 2025 to protect the legislative process. The report examines the controversy surrounding alleged discrepancies in the tax reform bill passed by the National Assembly.

The Act, comprising three related fiscal laws, was signed into law by President Bola Ahmed Tinubu on June 26, 2025, with an effective date of January 1, 2026. The report clarifies the constitutional provisions and the authority of the National Assembly in enacting laws, emphasizing the importance of proper gazetting for legal validity.