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By Prof. Chiwuike Uba, Ph.D. The recent press statement by the Budget Office of the Federation seeks to clarify the legal basis for the repeal and re-enactment of the 2024 and 2025 Appropriation Acts. While the effort to engage public concerns is welcome, the explanation provided raises significant constitutional, fiscal governance, and transparency issues that…
By Prof. Chiwuike Uba, Ph.D. The 2025 fiscal reform package in Nigeria represents one of the most ambitious efforts to modernize the country’s tax system in recent history. It comprises four key laws: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service Act (NRSA), and the Joint Revenue Board…
As part of efforts to douse the tension over allegations that the tax reform laws were altered, House of Representatives has released to the public ,certified true copies of the four tax reform Acts passed by the National Assembly and signed by the Nigerian President, Bola Tinubu Directing the release of the certified Acts, the Speaker…