Background: Why CITN is speaking up
The Chartered Institute of Taxation of Nigeria (CITN) has raised urgent questions about the integrity and transparency of Nigeria’s recently enacted 2025 tax laws. As debates continue and media reports highlight potential discrepancies between the versions passed by the National Assembly and the copy presented to the President, the country faces a pressure test on governance, equity, and investor confidence. The CITN’s call for openness reflects a broader demand from taxpayers, practitioners, and civil society for rules that are predictable, well-justified, and properly communicated.
The core concern: discrepancies and due process
Public discussions have centered on whether the version of the 2025 tax laws that surfaced in official channels aligns with what lawmakers actually passed. Tax experts warn that even minor misalignments in provisions—ranging from rate schedules to compliance thresholds—could have outsized effects on individuals, small businesses, and multinational entities operating in Nigeria. The CITN argues that such potential discrepancies erode trust in the tax system and raise questions about due process, transparency, and the integrity of the legislative and executive workflow.
What transparency would look like in practice
To address these concerns, the CITN has called for several concrete steps aimed at restoring confidence and clarity in the tax reform process:
- Public release of authoritative texts: The Institute urges that the final, enacted 2025 tax laws be published in a single, authoritative document with a clear record of amendments, reconciliation notes, and the rationale for each provision.
- Comparative bill-tracking: A side-by-side comparison showing differences between the versions considered by committees, the version passed by the National Assembly, and the version forwarded to the President.
- Executive-legislative transparency: Timely disclosures about assent, executive amendments, and any signing statements that interpret the law’s intent or operational guidelines.
- Stakeholder engagement: Structured consultations with practitioners, business groups, and civil society organizations to explain the changes and gather feedback before administrative rules are issued.
- Implementation roadmaps: Clear timelines for the rollout of new taxes, transitional provisions, and guidance documents to help taxpayers comply without undue burden.
Implications for taxpayers and practitioners
Uncertainty in tax legislation can translate into higher compliance costs, delayed investments, and strategic uncertainty for businesses planning capital allocation and expansion. For individual taxpayers, ambiguity in reliefs, exemptions, or filing obligations can lead to inadvertent non-compliance or disputes with tax authorities. The CITN’s stance emphasizes that robust, transparent processes reduce ambiguity and support fair administration of tax policy.
Public trust and governance considerations
Beyond technical concerns, the transparency push touches on governance standards in Nigeria. When the public perceives that vital laws are enacted through opaque processes, it can undermine trust in institutions, complicate governance, and dampen investor confidence. The CITN’s call for openness aligns with broader governance reforms that prioritize accountability, reproducible decision-making, and clear communication of policy intent.
The role of the tax professional in a transparent system
Tax practitioners, accountants, and corporate tax teams have a responsibility to interpret reforms accurately and to advocate for clarity. The CITN’s leadership signals a renewed commitment to ethical practice, professional standards, and continuous education for members navigating changes in the tax code. By pressing for transparency, practitioners can help bridge the gap between policy and practical compliance.
What comes next
As debate continues, the key test for Nigeria’s authorities will be whether they respond with transparent, accessible information and concrete steps to implement changes smoothly. The CITN’s position provides a framework for accountability and a prompt for other stakeholders—policy makers, business associations, and civil society—to demand rigorous disclosure and structured engagement. A transparent approach would not only ease compliance but also strengthen Nigeria’s reputation as a country with predictable, fair tax governance that supports sustainable growth.
