The 10th National Assembly has uncovered what it described as disturbing irregularities in the newly-enacted tax laws, following a detailed review by a special committee mandated to examine the final versions of the legislation.
According to the Committee, preliminary findings indicate that several provisions in the tax Acts currently in force differ materially from the versions passed by both the Senate and the House of Representatives.
While the source of the reviewed report is yet to be formally confirmed, the Committee said its conclusions were reached through forensic comparisons of the passed Bills and the gazetted Acts, supported by independent legal opinions.
The review reportedly established that key provisions were either inserted, deleted, or substantially modified after the Bills had completed the full legislative process and were approved by both Chambers of the National Assembly. The Committee described the changes as “substantive and far-reaching”, noting that they go well beyond what could reasonably be considered clerical, typographical, or editorial corrections.
Among the most alarming discoveries, the Committee said, was the removal of several oversight, accountability, and reporting mechanisms that lawmakers had deliberately built into the legislation to safeguard transparency and prevent abuse. These safeguards, the Committee noted, were approved during plenary debates and harmonisation processes but were missing from the final Acts.
Even more concerning, the review found that entirely new coercive and fiscal powers were introduced without the knowledge or approval of the National Assembly. These include provisions granting arrest powers to tax authorities, authorising Garnishee proceedings without prior court orders, mandating compulsory computation of certain tax liabilities in United States dollars, and imposing mandatory security deposits as a precondition for filing tax appeals.
The Committee stressed that such provisions were never debated, voted on, or approved by lawmakers, and therefore cannot be justified as minor post-passage corrections. It described the alleged alterations as “deplorable”, and a direct affront to the authority of the legislature.
Warning of grave constitutional implications, the Committee cited Sections 4 and 58 of the 1999 Constitution (as amended), which vest exclusive law-making powers in the National Assembly and clearly outline the procedure for a Bill to become law. It emphasised that neither the Executive nor any individual or institution acting on its behalf has the constitutional authority to alter a Bill after it has been duly passed by the 10th National Assembly.
According to the Committee, any post-passage modification of legislation would be ultra-vires, unconstitutional, null and void to the extent of such alterations. It further cautioned that if the findings are confirmed, the affected provisions would be highly vulnerable to judicial invalidation.
The Committee warned that such a development could trigger significant legal and fiscal uncertainty, undermine public confidence in the tax system, and expose the government to prolonged litigation. It urged urgent steps to clarify the discrepancies, identify those responsible, and restore the integrity of the legislative process.
The 10th National Assembly is expected to deliberate further on the Committee’s findings and determine the appropriate legislative and legal responses in the coming days.
