By: Okoi Obono Obla There is no legislation that is entirely devoid of errors when passed and finally enacted into law. Therefo...
By: Okoi Obono Obla
There is no legislation that is entirely devoid of errors when passed and finally enacted into law. Therefore, the errors identified by so‑called experts concerning the four tax reform legislations in the country, which the President assented to in June 2025 and which are scheduled to come into force in January 2026, cannot justify discarding or suspending their implementation simply because such errors have been spotted, as some are canvassing.
Once a legislation has been passed and becomes law, it can no longer be placed on hold on account of errors. This is precisely why the legislature is vested with the power to amend, alter, or even repeal a law. However, such a law must first be enforced and implemented to subject it to the crucible of test‑running, thereby ascertaining its impact—whether negative or positive—on the polity, and evaluating how it aligns with the objectives for which it was enacted.
Ordinarily, it is the court of law that would be invited to test the applicability or enforceability of any law in carrying out its constitutional duty of interpretation. When the court is given the opportunity to interpret a law, it examines the legislation through all the canons of statutory interpretation to highlight any lacuna or defect. Thereafter, the legislature may utilize the errors or defects identified in the court’s judgment to carry out a comprehensive amendment or alteration of such law.
Therefore, in any serious country, errors spotted in a law, or criticisms and opinions expressed by experts, cannot be the basis to suggest that such a law be suspended, unenforced, or disobeyed. Once a law is in force, it must be obeyed to the letter; otherwise, failure to comply may incur the wrath of the enforcement authorities.
In conclusion, the four landmark tax reform legislations signed into law in June 2025 are:
1. Nigeria Tax Act (NTA)
2. Nigeria Tax Administration Act (NTAA)
3. Nigeria Revenue Service (Establishment) Act (NRSEA)
4. Joint Revenue Board (Establishment) Act (JRBEA)
These Acts represent a comprehensive restructuring of Nigeria’s fiscal framework, and their implementation is essential to test their effectiveness and guide any necessary legislative amendments in the future.
@ Okoi Obono-Obla
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