₦airaland Forum

Ofunaofu:
Tinubu is a Notorious crîmînál

Stamfordluiz:
Section 64 (1)

“…the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority.” – Nigeria Tax Administration Bill, 2025 (Passed by House of Representatives)

“…The tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority and shall also have the power to arrest any person suspected of committing such violations through relevant law enforcement agency.” – Nigeria Tax Administration Act, 2025 (Official Gazette)

Currency computation rules were also altered. Section 39(3) of the House-passed version allowed returns relating to petroleum operations to be computed in the currency of transaction, while the gazetted Act mandates that such tax computations be made in US dollars.

A new provision, Section 41(cool, introduced into the gazetted Act now requires a taxpayer dissatisfied with the decision of the Tax Appeal Tribunal, and seeking to appeal to the High Court, to deposit 20 per cent of the disputed amount as security before the appeal can be heard. Section 41(9), which was also introduced in the gazetted version, further formalises the appeal chain, spelling out a progression from the Tax Appeal Tribunal to the High Court, the Appeal Court and the Supreme Court.


Enforcement powers were also expanded. Section 60(1) of the gazetted Act adds the phrase “without an order of the High Court”, allowing tax authorities to appoint agents without court approval. Critics say this amounts to a major empowerment of the tax authority by granting it direct administrative garnishee powers, removing judicial oversight and bypassing court orders.

Section 61 distinguishes between the powers of the Nigeria Revenue Service and other tax authorities, permitting the Service to sell movable assets without a High Court order.

Section 64(1) goes further by introducing arrest powers, authorising tax authorities to arrest suspected offenders through relevant law enforcement agencies. The version passed by the House only empowered the tax authority to investigate or cause an investigation to be conducted to ascertain any violation of tax laws, whether or not such violation had been reported.


In the Nigeria Revenue Service (Establishment) Act, further discrepancies were identified in provisions governing accountability and legislative oversight. Section 25 of the House-passed version requires the Service to submit quarterly and annual reports to the National Assembly on its activities, performance and financial statements. These reporting obligations were omitted from the gazetted Act, which retains only basic audit provisions.

Similarly, Section 26 of the version passed by the House expressly empowers the National Assembly to summon the Executive Chairman or board members to account for administrative, governance and financial matters. This oversight power does not appear in the gazetted law.


Section 30 in the Votes and Proceedings also assigns broader accountability duties to the Executive Chairman, including the submission of strategic plans, budgets and routine reports to the minister and the National Assembly, as well as mandatory responses to ministerial recommendations. These provisions were removed in the final Act.

Differences were also recorded in the Joint Revenue Board of Nigeria (Establishment) Act. Section 9 of the House-passed version states that any officer exercising the board’s powers must be specifically authorised by the board. The gazetted Act uses broader language, referring to “any officer specifically in that behalf”, without clearly stating who grants the authorisation.


Funding provisions were amended as well. While Section 14 of the House version lists four sources of funding, the gazetted Act introduces an additional source, allowing “additional contributions from members” to fund board activities.

Further omissions affect statutory funding guarantees. The House version provides that both the Tax Appeal Tribunal and the Office of the Tax Ombudsman shall be funded from the Consolidated Revenue Fund, as appropriated by the National Assembly. In both cases, the gazetted Act removes reference to the Consolidated Revenue Fund, stating only that funding shall be through appropriation by the National Assembly.


These discrepancies have heightened concerns within the National Assembly and among stakeholders over taxpayer exposure, due process, legislative oversight and the overall integrity of the tax reform framework.

Putinofrussia:
Onanuga said you should present it in court if you are sure of yourself.
They believe you are just misleading people with fake tax laws that are handwritten by traducers of the govt.
Anybody can write anything and put it online to cause confusion but he will be jailed by the court if it is false and deceit.
Take up Onanuga's challenge,sir.

Putinofrussia:
Onanuga said you should present it in court if you are sure of yourself.
They believe you are just misleading people with fake tax laws that are handwritten by traducers of the govt.
Anybody can write anything and put it online to cause confusion but he will be jailed by the court if it is false and deceit.
Take up Onanuga's challenge,sir.

Burob:
From my observation, only criminal minded tax dodgers, & violators will be concerned about any purported amendments.

Or the plain ignorant people that will wail just for wailing 😭 sake.

Stamfordluiz:
Section 64 (1)

“…the tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority.” – Nigeria Tax Administration Bill, 2025 (Passed by House of Representatives)

“…The tax authority shall have the power to investigate or cause an investigation to be conducted to ascertain any violation of any tax law, whether or not such violation has been reported to the relevant tax authority and shall also have the power to arrest any person suspected of committing such violations through relevant law enforcement agency.” – Nigeria Tax Administration Act, 2025 (Official Gazette)

Currency computation rules were also altered. Section 39(3) of the House-passed version allowed returns relating to petroleum operations to be computed in the currency of transaction, while the gazetted Act mandates that such tax computations be made in US dollars.

A new provision, Section 41(cool, introduced into the gazetted Act now requires a taxpayer dissatisfied with the decision of the Tax Appeal Tribunal, and seeking to appeal to the High Court, to deposit 20 per cent of the disputed amount as security before the appeal can be heard. Section 41(9), which was also introduced in the gazetted version, further formalises the appeal chain, spelling out a progression from the Tax Appeal Tribunal to the High Court, the Appeal Court and the Supreme Court.


Enforcement powers were also expanded. Section 60(1) of the gazetted Act adds the phrase “without an order of the High Court”, allowing tax authorities to appoint agents without court approval. Critics say this amounts to a major empowerment of the tax authority by granting it direct administrative garnishee powers, removing judicial oversight and bypassing court orders.

Section 61 distinguishes between the powers of the Nigeria Revenue Service and other tax authorities, permitting the Service to sell movable assets without a High Court order.

Section 64(1) goes further by introducing arrest powers, authorising tax authorities to arrest suspected offenders through relevant law enforcement agencies. The version passed by the House only empowered the tax authority to investigate or cause an investigation to be conducted to ascertain any violation of tax laws, whether or not such violation had been reported.


In the Nigeria Revenue Service (Establishment) Act, further discrepancies were identified in provisions governing accountability and legislative oversight. Section 25 of the House-passed version requires the Service to submit quarterly and annual reports to the National Assembly on its activities, performance and financial statements. These reporting obligations were omitted from the gazetted Act, which retains only basic audit provisions.

Similarly, Section 26 of the version passed by the House expressly empowers the National Assembly to summon the Executive Chairman or board members to account for administrative, governance and financial matters. This oversight power does not appear in the gazetted law.


Section 30 in the Votes and Proceedings also assigns broader accountability duties to the Executive Chairman, including the submission of strategic plans, budgets and routine reports to the minister and the National Assembly, as well as mandatory responses to ministerial recommendations. These provisions were removed in the final Act.

Differences were also recorded in the Joint Revenue Board of Nigeria (Establishment) Act. Section 9 of the House-passed version states that any officer exercising the board’s powers must be specifically authorised by the board. The gazetted Act uses broader language, referring to “any officer specifically in that behalf”, without clearly stating who grants the authorisation.


Funding provisions were amended as well. While Section 14 of the House version lists four sources of funding, the gazetted Act introduces an additional source, allowing “additional contributions from members” to fund board activities.

Further omissions affect statutory funding guarantees. The House version provides that both the Tax Appeal Tribunal and the Office of the Tax Ombudsman shall be funded from the Consolidated Revenue Fund, as appropriated by the National Assembly. In both cases, the gazetted Act removes reference to the Consolidated Revenue Fund, stating only that funding shall be through appropriation by the National Assembly.


These discrepancies have heightened concerns within the National Assembly and among stakeholders over taxpayer exposure, due process, legislative oversight and the overall integrity of the tax reform framework.

DatNiggaDaz:


See this group of Laptops. These were thesame set that chanted sai darling daddy from back to back supporting all his failed policies for 8yrs only to call him a failure and blame him because of a kinsman with a fake certificate.

They have gone back to square 1, supporting Tinubu's failures, rascalities and illegalities thesame they supported and defended darling daddy

Putinofrussia:
Onanuga said you should present it in court if you are sure of yourself.
They believe you are just misleading people with fake tax laws that are handwritten by traducers of the govt.
Anybody can write anything and put it online to cause confusion but he will be jailed by the court if it is false and deceit.
Take up Onanuga's challenge,sir.

Burob:
From my observation, only criminal minded tax dodgers, & violators will be concerned about any purported amendments.

Or the plain ignorant people that will wail just for wailing 😭 sake.

DatNiggaDaz:


Altered Tax reforms by a criminal minded guru startegist.

DatNiggaDaz:


Altered Tax reforms by a criminal minded guru startegist.

ibechris:
When u have retired again agberoes in the helm of affairs in this country u will know why Nigeria got very bad ever since he became Presudent.

Burob:
Na u wey no fit help yourself dey wait for them, u should be ashamed of yourself for waiting for retired agberos to come & help thee make your life blissful in your country.

ibechris:
...as a citizen of a country,I have the right to voice out my views.

If u can't talk then,face ur front. I didn't complain to u to help me.

This is why many of u are poor in this country because u don't question certain policies which ends up destroying ur financial lives. Govt policies can make u or mar u or even ur business.


Dangote said cement are very expensive in Nigeria because of our tax system...u charge him 30% company tax,and others which I may not remember here and u are here talking trash. According to him,that is why his cement are very cheap in Ghana and other African nations.

Mr HELPER, the assurance I am giving u is that,I can feed u and ur entire family without stress.

Burob:
Question which policy?, una for this country are just too lazy minded, hiding under ethnicity & religion.

The greatest hypocrites in the world.

ibechris:
I said I can feed u that is where I stand.

Burob:
Back to the future, let them folks go back to the past & cross the border, I know you would have been a much happier person today if your were born in Republic du Benin.

Burob:
Back to the future, let them folks go back to the past & cross the border, I know you would have been a much happier person today if your were born in Republic du Benin.