What happens when the laws a government is enforcing are not the same laws its parliament approved?
In this episode of The Other Side, Rimamnde Shawulu Kwewum examines a growing constitutional controversy surrounding Nigeria’s new tax regime. Allegations have emerged that the tax laws currently being implemented differ from the versions passed by the National Assembly, raising profound questions about legality, due process, and democratic accountability.
The issue came to public attention after a member of the House of Representatives alleged that the Acts gazetted and circulated by the executive arm contain provisions that were not approved by lawmakers. Rather than a transparent floor debate, the matter was referred to a committee that failed to conclude its work before parliamentary recess—leaving Nigerians governed by laws whose authenticity remains in dispute.
This episode breaks down how laws are meant to move from parliament to implementation: passage by both chambers, transmission, presidential assent, and official gazetting. Each step exists to prevent precisely this kind of ambiguity. When that chain is compromised, the rule of law itself is threatened.
Special focus is placed on the role of the Government Printer and tax authorities, and whether due diligence was followed before enforcement began. If laws were altered after assent, then implementation may be unconstitutional, with far-reaching implications for revenue collection, compliance, and investor confidence.
Beyond tax policy, this discussion exposes a deeper governance problem—weak institutional accountability and blurred lines of authority. If laws can change without parliamentary approval, then democratic oversight is reduced to a formality.
This episode is essential viewing for policymakers, lawyers, civil society, and citizens concerned about constitutional order and the future of Nigeria’s democracy.
Subscribe for weekly insights on Nigeria’s politics and democracy.
