The federal government has paused issuing guidelines for the implementation of Nigeria’s new tax laws amid uncertainty over the final approved version, Taiwo Oyedele, Chairman of the Presidential Tax Reform Committee, disclosed.
Speaking in Lagos during the 2026 Economic Outlook event hosted by the Institute of Chartered Accountants of Nigeria, Oyedele revealed he instructed the Nigeria Revenue Service (NRS) and the Joint Revenue Board (JRB) to hold off on implementing the laws until clarity is achieved.
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Concerns arose because the documents circulating may not reflect the definitive version of the laws.
Oyedele’s team attempted to purchase official printed copies from the government printer but was told by staff that all copies had been taken by the National Assembly, which restricted public access until their review is complete.
While legislative review is a normal part of the process, Oyedele explained that withholding the official text contradicts the Acts Authentication Act, which states that only the version published by the government printer is the lawful evidence of the law passed.
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The National Assembly, however, is preparing its own gazette that has yet to be finalized.
This has led to confusion and delays, as Oyedele stressed, “We cannot issue guidelines because we are not 100% certain this is the final official position.”
Attempts to get comments from the Senate and House spokespersons were unsuccessful.
The ongoing uncertainty has slowed down the tax reform rollout, leaving stakeholders awaiting the definitive text before proceeding.
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