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Abstract

This paper examines a constitutional controversy arising from Nigeria’s 2025 tax reforms, following reported discrepancies between versions of four tax reform Acts passed by the National Assembly and texts subsequently published in the Federal Gazette. It asks whether a material omission, insertion, or substitution occurring after legislative passage and presidential assent, without approval through the constitutionally prescribed legislative process, is compatible with Nigeria’s constitutional order and the legislative authority of the National Assembly. Using a doctrinal legal method, the study examines Sections 1, 4, 58, and 59 of the 1999 Constitution, the Acts Authentication Act, the four 2025 Tax Reform Acts, and relevant legislative and promulgation records. The analysis distinguishes between alterations occurring before assent, after assent but before gazettal, and after gazettal, while also differentiating substantive textual changes from clerical or typographical corrections. It argues that, if a material provision in a promulgated text is established to have been absent from the duly enacted and authenticated legislative text, that provision cannot derive legislative authority merely from its publication in the Gazette. Such an alteration may therefore be ultra vires and constitutionally invalid, subject to the applicable authentication rules and judicial determination of the appropriate remedy. The paper contributes to Nigerian constitutional scholarship by conceptualizing statutory fidelity as an essential component of procedural constitutionalism, linking legislative authority, constitutional supremacy, and textual integrity. It recommends stronger authentication procedures, verifiable electronic legislative records, institutional safeguards, and greater transparency in the transmission and promulgation of legislation.

Keywords

Constitutional fidelity Legislative authority Statutory Integrity

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Muhammad jibril, A., Nath Singh, R., & Rebhi, T. (2026). CONSTITUTIONAL FIDELITY IN NIGERIA’S 2025 TAX REFORM ACTS. Constitutional Law Society, 5(2), 304–319. https://doi.org/10.36448/jcls.v5i2.158
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