The chairman of the Presidential Tax Reform Committee, Taiwo Oyedele, says the issuance of guidelines for implementing Nigeria’s new tax laws has been delayed due to uncertainty over the final gazetted version. He spoke in Lagos at the 2026 Economic Outlook organised by the Institute of Chartered Accountants of Nigeria.
Oyedele said regulatory agencies, including the Nigerian Revenue Service and the Joint Revenue Board, had been advised to wait until the final official version of the laws is confirmed. He explained that under the Acts Authentication Act, only the version published by the government printer constitutes legal evidence of the law.
He said although more than 40 regulations, guidelines and public notices have been finalised, none can be released because of disagreements over the version of the laws passed by the national assembly. Oyedele added that copies printed by the government printer were later withheld and handed to the national assembly pending a review, creating further uncertainty.
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Oyedele said claims that the tax laws have been significantly altered are unfounded, noting that any changes are minimal. He added that the alterations do not affect core provisions such as tax rates, the tax authorities or filing deadlines.


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