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PUBLIC MEMORANDUM
Subject: Credibility Crisis in the Nigerian Tax Reform Act and the Imperative of Constitutional Accountability
To:
The President, Federal Republic of Nigeria @officialABAT
The Senate President and Members of the Senate @NGRSenate
The Speaker and Members of the House of Representatives @HouseNGR@nassnigeria
I write as a citizen and economic policy practitioner who strongly supports tax reforms that advance growth, equity, and fiscal sustainability provided they are grounded in constitutional process, transparency, and public legitimacy.
The current handling of the Nigerian Tax Reform Act has unfortunately undermined these foundations.
The reported gazetting of a version of the Act that materially diverges from the text duly passed by the National Assembly raises grave constitutional concerns. Under the 1999 Constitution of the Federal Republic of Nigeria (as amended), legislative authority resides exclusively in the National Assembly, and the integrity of the lawmaking process is fundamental to democratic governance and the rule of law.
Any situation in which an inauthentic legislative text is published or treated as law- whether by error, negligence, or intent-demands immediate suspension of implementation and a transparent, independent inquiry.
Of particular concern are reports that the gazetted version contains provisions that:
•lack clear legislative origin;
•expand administrative discretion while weakening taxpayer protections; and
•raise serious federalism and legality questions.
The public interest therefore requires that the Executive and Legislature immediately:
1.Suspend implementation of any version of the Tax Reform Act currently in circulation;
2.Rescind all actions taken on the basis of the wrong gazetted text;
https://t.co/ZCZRz4yIKz an independent, transparent inquiry to establish how the divergence occurred; and
4.Restart the legislative process openly, beginning again from the public hearing stage.
A mere “re-gazetting” without investigation does not meet democratic standards of accountability. When a significant breakdown occurs in the constitutional chain of custody of a law, responsible governance requires a system check- review, investigation, evaluation, and full public disclosure.
Nigerians deserve full clarity on whether this episode was the result of an innocent administrative error or a more serious act involving knowing substitution or alteration of legislative text. Where wrongdoing is established, appropriate administrative and criminal liability must follow.
A tax system cannot command voluntary compliance without legitimacy. A democracy cannot deliver good governance without accountability.
I therefore urge the Nigerian Government and National Assembly to act decisively, transparently, and in full fidelity to the Constitution.
The proper and only thing that should commence on January 1, 2026 is an Inquiry Process that will inspire the confidence of Nigerians and reset the grounds for an expedited legislative process for a Tax Reform Act owned by the citizens because it passes the test of credibility and legitimacy.
Please do right by Nigerians now.
Obiageli “Oby” Ezekwesili
Founder, SPPG- School of Politics, Policy and Governance
December 30, 2025
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It is not enough for the Nigerian Minister Nnaji, to resign from office, we applaud his honor, but he must be prosecuted &made to refund all he has received in public funds from the moment he used that fake certificate to hold public office!@PeterObi @officialABAT@DeleFarotimi
*Declaration Statement by the Obidient Movement on Mr. George Moghalu*
Fellow Nigerians, Proud Sons and Daughters of Anambra State, Valued Members of the Labour Party Family and the Obidient Movement World Wide,
Today, we shear with you a heart full of unyielding conviction and a spirit ignited by the promise of true transformation. After three profound and purposeful formal meetings with Chief Dr. George Moghalu. The first a deep dive into our shared vision for a prosperous Anambra, the second a rigorous examination of strategies to dismantle the chains of bad governance, and the third a solemn pact to forge ahead with unbreakable resolve,
*We declare, without reservation or equivocation, our absolute and thunderous endorsement of Dr. George Moghalu as the Labour Party's gubernatorial candidate for Anambra State in the November 8, 2025, election.*
We're making a bold statement with a state voting population of 2.8 million registered voters as declared by INEC, spread across 5,894 Polling Units in 323 Wards of the 21 Local Government Areas, the Labour Party is coasting to victory with a landslide in the coming Anambra Guber Polls.
Dr. Moghalu is not merely a candidate, he is a colossus of integrity, a titan of competence, and a relentless warrior for the voiceless masses who have been ravaged by decades of plunder, nepotism, and heartless leadership.
In our meetings, I witnessed firsthand the fire in his soul, a fierce, unapologetic commitment to empathy, accountability, and people centered governance that echoes the very essence of what Anambra deserves and Nigeria demands.
This man, with his proven track record as a visionary administrator and a defender of the downtrodden, stands as an impenetrable bulwark against the corrupt status quo that has suffocated our state's potential. He is the antidote to the venom of elite capture, the hammer to shatter the illusions of false promises, and the beacon to guide Anambra into an era of explosive growth, equity, and justice.
Dr. George Moghalu is the only choice for those who refuse to kneel before mediocrity. He will not tolerate the looting of our commonwealth, the marginalization of our youth, or the betrayal of our elders. Under his leadership, Anambra will rise like a phoenix from the ashes of neglect empowering traders, igniting industries, uplifting the poor, and ensuring that every child has access to quality education and every family to sustainable livelihoods.
*To the people of Anambra; I urge you to rally behind this indomitable force.*
*To the Obidient Movement and Labour Party faithful; as epitomised and pronounced by HE Peter Obi will March with Mr George Moghalu as one unbreakable army, and to those who dare oppose progress, know that the tide of history is turning, and Dr. Moghalu will lead us to victory, not with whispers, but with the roar of a new dawn.*
*Together, we will make Anambra great again. God bless you, God bless the Labour Party, and God bless the Federal Republic of Nigeria.*
Dr Yunusa Tanko
National Coordinator
Obidient Movement
September 15, 2025