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Due Process Is Not Optional: Why the National Assembly’s Authentication of the Tax Reform Acts Upholds Law, Order, and Democratic Integrity
Due Process Is Not Optional: Why the National Assembly’s Authentication of the Tax Reform Acts Upholds Law, Order, and Democratic Integrity
By Philip Agbese
In every constitutional democracy, the legitimacy of law does not rest on sentiment or speed, but on process. Laws derive their authority not merely from political will or popular approval, but from scrupulous adherence to the procedures laid down by the Constitution and statute. It is against this background that recent public commentary surrounding the authentication, assent, and gazetting of key tax reform legislation must be understood and properly situated within Nigeria’s constitutional order.
The National Assembly, as the custodian of legislative authority, has responded not with defensiveness or evasion, but with institutional sobriety. The leadership of both Chambers has activated the very safeguards that give law its moral and legal force: verification, certification, and transparency. This is not an act of weakness. It is the essence of legislative strength.
The press release issued by the Management of the National Assembly makes this point unambiguously. Faced with questions relating to the harmonisation, assent, and gazetting of the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025, the legislature chose the path of constitutional due diligence rather than public polemics . That choice deserves commendation.
At the heart of the matter is the Acts Authentication Act, Cap. A4, Laws of the Federation of Nigeria 2004. This statute exists for a simple but profound reason: to ensure that what is passed by the legislature, assented to by the President, and published for public reliance is the same text. Authentication is not an optional bureaucratic ritual; it is the bridge between legislative intent and legal certainty. Without it, the integrity of the statute book itself would be compromised.
The steps undertaken by the National Assembly, as illustrated in the published authentication process, reflect long-established parliamentary practice. From the preparation of the certified true copy of the Bill after enactment, through compilation and certification of the schedule of Bills for assent, to gazetting and official publication, each stage serves a distinct constitutional purpose. Collectively, they form a chain of custody for the law. Break that chain, and legal chaos follows.
Crucially, the leadership has been careful to clarify that the ongoing internal review does not concede any defect in legislative authority, nor does it encroach upon the functions of the Executive or Judiciary. It is an internal, administrative exercise aimed at clarity, accuracy, and the sanctity of the legislative record . In constitutional terms, this is precisely how a mature legislature should behave: correcting its own processes where necessary, without grandstanding or blame-shifting.
There is also a moral dimension that should not be overlooked. Tax legislation affects every citizen, every business, and the fiscal stability of the state. Such laws must command confidence. When the legislature demonstrates that it is willing to pause, verify, and certify before insisting on finality, it reinforces public trust. Due process is not the enemy of reform; it is the condition that makes reform legitimate and durable.
The legal effect of this approach is equally important. Official gazetting and the issuance of certified true copies provide courts, regulators, investors, and citizens with an authoritative text upon which rights and obligations can safely be based. In an era where disputes often turn on the precise wording of statutes, the insistence on authentication is not pedantry. It is prudence.
Those urging haste over process should reflect on comparative experience. In established democracies, legislatures routinely delay commencement, correct clerical inconsistencies, and re-certify statutes to protect the integrity of the legal order. Nigeria is not being exceptional; it is being orthodox.
Ultimately, the National Assembly’s actions reaffirm a deeper constitutional principle: that law is greater than politics, and procedure is the guardian of substance. By acting within the Constitution, the Acts Authentication Act, Standing Orders, and established parliamentary conventions, the leadership has shown fidelity not just to power, but to responsibility.
In defending due diligence, the National Assembly is defending the rule of law itself. That is not merely legal correctness. It is a democratic virtue.
Agbese LLB[UK], LLM [UK], MBA[UK] is the Deputy Spokesperson of the House of Representatives.
NAWOJ: SEKINAT, CHARITY GETS VOTE OF CONFIDENCE
The Nigeria Association of Women Journalists,(NAWOJ), Ogun State Chapter Executives has unanimously passed a vote of confidence on Chairman NAWOJ SEKINAT Salam and the Financial Secretary, Charity James, saying that, their leadership reflect the ideal and objectives of NAWOJ.
This was revealed in a communique issued at an Emergency meeting of the Executive held at the NUJ State Council, Iwe-Iroyin in Abeokuta.
The vote of confidence on the Leadership of NAWOJ was unanimously signed by all the five executive members that attended the meeting with the vice chairperson taking apology for official engagement outside the state capital.
According to the communique ” Consequently, NAWOJ Ogun State Chapter, reaffirms it’s unwavering support and confidence in the Chairperson and the Financial Secretary, Sekinat Salam and Charity James respectively, Urge them to continue in their commitment to purposeful leadership in the best interest of the association and the society at large”.
Speaking briefly with Journalists after the emergency Executive meeting, the Chairperson, Nigeria Association of Woman Journalists (NAWOJ), Com. Sekinat Salam, said the meeting was necessary as the news of her suspension was laughable and insulting because it is like a pot calling a kettle black in this case, saying that the Leadership of the State Council, Com. Wale Olanrewaju has no local standing to suspend her or any executive member, even he cannot be a judge in his own case.
According to her” The Leadership of the Nigeria Union of Journalists, Ogun State led by Wale Olanrewaju has always been misusing power without recourse to the constitution of this noble Union, hence has no local standing to suspend me or any executive member “.
She said only the Central Working Committee (CWC) has the constitutional rights to sanction or suspend any members found wanting after due process has been followed.
While calling on members to stay calm, Com. Sekinat Salam assured members of positive representation of NAWOJ at both the State and National level, adding the success recorded under her administration cannot be overemphasized.
She therefore called on the National leadership of NUJ to critically look into the matter, either by setting up independent committee to investigate the issues and resolve the matter as quickly as possible.
Adron Homes Chairman Congratulates Oyo State on 50 Years of Progress
The Chairman and Chief Executive Officer of Adron Homes and Properties Limited, Aare Adetola Emmanuelking, has congratulated the Government and people of Oyo State as the state marks its 50th anniversary, describing the occasion as a celebration of resilience, cultural pride, and sustained progress.
He noted that since its creation, Oyo State has remained a strong contributor to Nigeria’s socio-economic and cultural development, emerging as a hub of commerce, education, and innovation.
According to him, the Golden Jubilee offers a moment for reflection and renewed commitment by government, private sector players, traditional institutions, and citizens toward building a more inclusive and prosperous state.
Aare Emmanuelking commended the state’s ongoing transformation through investments in infrastructure, economic expansion, and human capital development, adding that sustainable growth is deliberate and must remain purpose-driven.
He also praised the leadership of the current administration while acknowledging the contributions of past leaders whose efforts laid the foundation for today’s Oyo State.
Reaffirming Adron Homes’ commitment to national development, he described Oyo State as a land of opportunity. He wished the state continued peace and prosperity, expressing confidence that the next fifty years will bring even greater achievements for the Pace Setter State and its people.
TY BURATAI HUMANITY CARE FOUNDATION CONDOLES WITH BIU EMIRATE OVER TRAGIC ATTACK
In a profound expression of sorrow, the TY Buratai Humanity Care Foundation has extended its heartfelt condolences to the families of the victims and the entire people of Biu Emirate, Borno State, following the recent tragic attack attributed to Boko Haram. This devastating assault, which occurred at a work site in northeastern Nigeria, claimed the lives of dozens, including brave soldiers committed to protecting the nation.
In a statement released to the press and signed by the Chairman of the foundation, Ibrahim Dahiru Danfulani Sadaukin Garkuwan Keffi/Betara Biu, the Grand Patron of the Foundation, His Excellency Amb. Lt. Gen. Tukur Yusufu Buratai CFR (Rtd), former Chief of Army Staff, described the incident as “one too many senseless, barbaric, and ruthless displays of inhumanity.” His Excellency emphasized the heartbreaking impact of such attacks on innocent, hardworking citizens striving to make a positive difference in their communities.
The Grand Patron praised the swift and decisive response of military personnel during this critical time, underscoring their brave commitment to safeguarding the nation. He called upon them to maintain this momentum, commending their courage and sacrifice in the face of adversity. “May Almighty Allah forgive their souls and grant them Aljannah Firdouse,” he remarked, encouraging the nation to honor their spirit of sacrifice as they rally together to rebuild and restore hope across the region.
In his statement, Gen. Buratai highlighted the importance of collective action in overcoming the challenges posed by insecurity, urging concerned citizens to increase their efforts in fostering a virile community that future generations can cherish. “Together, we can surmount these troubles,” he asserted, calling on all patriotic leaders and citizens to unite in the fight against violence and insecurity.
The TY Buratai Humanity Care Foundation remains committed to supporting initiatives that promote peace, security, unity, and prosperity. As the foundation extends its condolences to the bereaved, it also calls upon all segments of society to collaborate in creating a better and safer future. May Allah guide and protect the nation and lead it toward enduring peace. Amen.
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