The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has said that President Bola Tinubu does not have the constitutional power to suspend the recently enacted tax laws.
Oyedele made the clarification amid increasing calls on the Federal Government to pause the implementation of the laws following controversies surrounding their passage and provisions.
Speaking during an appearance on an Arise Television programme, Oyedele rejected the calls for suspension, raising questions about the legality and authority behind such demands.
According to him, the executive arm of government lacks the power to halt the operation of laws that have already been passed by the National Assembly and gazetted.
He said: “Suspending or putting it on hold, what does it mean? Some people calling for the suspension have never asked who is supposed to do the suspension.”
Oyedele explained that once legislation has been duly passed and gazetted, it comes into force in line with its commencement clauses, stressing that the President cannot unilaterally prevent such laws from taking effect.
He further noted that four separate tax laws were enacted, two of which commenced immediately, adding that the Nigeria Revenue Service has already begun operating under the new legal framework.
Oyedele stated that the new laws repealed the former Federal Inland Revenue Service Act and replaced it with the Nigeria Revenue Service structure, warning that any attempt to suspend the laws would result in serious institutional and fiscal disruption.
He said: “The President has no powers, the executive has no powers to suspend it, that is the first point. The second point is that there are four tax laws, two commenced immediately. The Nigeria Revenue Service, has already commenced. So, these laws repealed the FIRS Act, we no longer have the FIRS Act, we now have the NIRS, so how do you suspend this, does it mean we will no longer have any revenue service?”
He also raised concerns about the legal and financial consequences of suspending the laws, questioning the status of revenues already collected under the new system.
He added: “Is there a way somebody will say that in the last six months, we have had an illegal NIRS? The monies paid to them, we should collect and refund back. I feel if we wait for the outcome of their (House of Reps) review, whatever that is established, if we establish that parts of the alteration were there, we remove them. If you suspend the FIRS for one month, that is crisis.”
Despite Oyedele’s stance, some senior members of the Nigerian Bar have opposed the Federal Government’s plan to commence enforcement of the new tax laws from January 1, 2026.
Several Senior Advocates of Nigeria have argued that enforcing the laws would violate the rule of law if allegations of post-passage alterations are proven. They maintain that any legislation found to have been illegally amended after passage should not be implemented, regardless of its gazette status.
The lawyers insist that the credibility of the legislative process must be protected and that implementation should be halted until all issues relating to the alleged alterations are fully addressed.
Meanwhile, the House of Representatives had earlier initiated a review process following public backlash against the tax reform laws, as stakeholders continued to express concerns over transparency, legislative procedure and potential economic impact.
