by Zainab Adinoyi
The Federal Government has suspended the issuance of implementation guidelines for Nigeria’s newly enacted tax laws, citing uncertainty over the authenticity of the final versions of the legislation.
The Chairman of the , , disclosed this at an economic forum in Lagos, explaining that the government does not want to issue operational directives based on laws that may not yet be in their final, legally binding form.
Oyedele said the uncertainty arose because officially printed copies of the laws from the government printer—recognised under the Acts Authentication Act as the authentic versions—are currently unavailable. According to him, the has reportedly taken custody of the printed copies and advised that they should not be circulated pending the conclusion of its internal review.
The affected legislations are four major tax reform laws that took effect from January 1, 2026. They include the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act and the Nigeria Tax Act. The laws are central to the Federal Government’s wider plan to simplify tax administration, reduce multiple taxation and improve revenue generation.
Concerns had earlier been raised by some lawmakers over alleged discrepancies between the versions of the bills passed by the National Assembly and those later gazetted and circulated publicly. A House of Representatives committee subsequently investigated the matter and issued Certified True Copies of what it described as the approved versions, distancing the legislature from the earlier gazetted texts.
Oyedele, however, maintained that any differences identified so far are minor and do not alter key provisions such as tax rates, filing timelines or the overall structure of the reforms. He added that once the final and authenticated copies are confirmed, the government will promptly release comprehensive guidelines to help taxpayers and tax authorities comply with the new regime.
The temporary pause has created uncertainty for businesses and individuals awaiting clarity on how the new tax framework will be implemented. Analysts say clear communication and timely release of the guidelines will be crucial to restoring confidence and ensuring a smooth transition to the reformed tax system.