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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
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.
News
Benue Gov Lauds CHEC’s Progress on Strategic Road Project
The Benue State Government has praised China Harbour Engineering Company Limited (CHEC) for the steady progress and quality of work on the dualization of the Makurdi-Otukpo-Enugu road project, which it described as a critical economic artery for the Idoma Nation and a major north-south transport corridor.Deputy Governor Sam Ode made the commendation during an inspection of the project at the Otukpo corridor, describing CHEC as a “reputable frontline construction firm”. He praised President Bola Ahmed Tinubu and Minister of Works, Engr. David Umahi, for sustaining the project, which is Phase II of the Keffi-Akwanga-Lafia-Makurdi-9th Mile expressway dualization.He said the state government has paid over ₦4.6 billion in compensation to affected communities, covering demolished structures and relocation of public utilities from Wurukum Roundabout in Makurdi to Orokam, the border with Enugu State. “In Otukpo township, we made a special appeal because our people have suffered for years due to the abandoned road. The Minister of Works graciously directed CHEC to prioritise this section, and we have been assured that the Otukpo stretch will be delivered before June this year,” Ode said.Federal Controller of Works, Engineer Munkaila Danladi, said 120km of the 250km road has been completed up to binder course level, with 50km reaching the wearing course stage. Ongoing work includes earthworks, construction of hydraulic structures, and a flyover bridge at Chainage 00. “We assure that by June this year, we should be able to complete the dual carriageway for the Otukpo corridor,” Danladi said.The project is jointly financed by China EXIM Bank and the federal government, expected to boost agricultural trade, reduce travel time, and enhance socio-economic activities in Benue State and neighbouring regions
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CSO Backs Impeachment Bid Against Fubara Over Budget Snub, Legislative Disregard
A civil society organisation, the National Vanguard for Democratic Coalition (NVDC), has thrown its weight behind the renewed impeachment move against Rivers State Governor Siminalayi Fubara, urging the State House of Assembly to exhaust all constitutional options to address what it described as the governor’s persistent disregard for the rule of law.
The group’s Coordinator, Mr. Felix White, made the call in a statement on Saturday, warning that any attempt by the Assembly to abandon the impeachment process would amount to a betrayal of democratic principles.
White said this marks the third impeachment attempt against Governor Fubara since he assumed office in 2023, a development he said reflects deepening concerns about the governor’s relationship with the legislature.
He accused the governor of allegedly fuelling the ongoing political crisis in the state through actions he said undermine constitutional order and separation of powers.
According to the CSO, Rivers residents are bearing the brunt of the prolonged political standoff, stressing that peace can only return if the governor adheres strictly to constitutional procedures in his dealings with the House of Assembly.
At the centre of the controversy is Governor Fubara’s alleged failure to present the 2026 Appropriation Bill to the Assembly, which the group described as unprecedented among serving governors in the country.
White said the alleged refusal to submit the budget and to recognise the Assembly as an independent arm of government constitute acts capable of being interpreted as gross misconduct under Section 188 of the 1999 Constitution, which provides the legal framework for impeaching a sitting governor.
He further alleged that the governor had failed to meet certain statutory obligations owed to the legislature, describing the actions as a direct affront to democratic governance.
The group urged the Rivers State House of Assembly not to back down from the impeachment process if the governor fails to correct the alleged infractions, insisting that accountability must be enforced to safeguard democracy in the state.
White concluded that the “honourable option” for the governor, should he be unwilling to comply with constitutional provisions, is to step aside to allow for stability and proper governance in Rivers State.
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APC South-South Says Rivers Assembly Impeachment Plot is Retaliation Against Fubara for Rejecting Fictitious Projects in 2026 Budget
The All Progressives Congress (APC) South-South Group has accused Rivers Assembly lawmakers loyal to FCT Minister Nyesom Wike of instigating impeachment threats against Governor Siminalayi Fubara after he refused to approve fictitious projects in the state’s 2026 budget proposal.
The group made the allegation on Friday in Port Harcourt while responding to claims by members of the Rivers State House of Assembly that Fubara breached the peace agreement brokered by President Bola Ahmed Tinubu to end the protracted political crisis in the state.
Addressing journalists, Comrade Freedom Amadi, coordinator of the APC South-South Group, said the impeachment move was not rooted in any violation of the peace accord but was a calculated retaliation against the governor for resisting pressure to inflate the budget with questionable line items.
“What is unfolding in Rivers State is not a constitutional dispute but a deliberate attempt to punish a sitting governor for refusing to mortgage public finances for private political interests. Governor Siminalayi Fubara did not breach the President’s peace accord; rather, he refused to add fictitious projects to the Rivers State budget, and that refusal is now being weaponised against him,” Amadi said.
Members of the Rivers assembly had accused the governor of acting in bad faith and undermining the Tinubu-brokered deal, arguing that his conduct justified impeachment proceedings. Some lawmakers also claimed that presidential intervention could not stop the legislature from carrying out its planned impeachment of the governor.
The APC South-South rejected that position, warning that such statements amounted to open defiance of presidential authority and posed a threat to democratic stability.
“When legislators publicly declare that not even the President can restrain them, they are not asserting independence; they are advertising institutional insubordination. President Tinubu intervened in Rivers State as the elected President of the Federal Republic of Nigeria, not as a partisan actor, and his peace initiative is not optional or disposable,” Amadi declared.
According to the group, the peace deal was intended to restore stability and allow governance to proceed without coercion, not to subject the governor to political control through the legislature.
“The agreement brokered by Mr President was about restoring calm and respecting constitutional roles, not about handing Rivers State over to political enforcers. Any attempt to twist that agreement into a tool for intimidation or impeachment is a distortion of its spirit and intent,” he announced.
The APC South-South also pointed to the central role of Wike, arguing that lawmakers driving the impeachment process were acting in alignment with the former Rivers governor, now minister of the Federal Capital Territory.
“It is impossible to separate the current impeachment threats from the political influence of Minister Nyesom Wike. The lawmakers pushing this agenda are his loyalists, and their actions reflect a coordinated effort to retain control of Rivers politics through legislative intimidation,” he said.
The group noted that Wike’s continued silence, despite serving in an APC-led federal government, raised serious questions about loyalty to the President who appointed him.
“President Tinubu extended trust and political goodwill by appointing a PDP member into his cabinet in the interest of national unity. That trust is being abused if a serving minister allows his loyalists to openly undermine a presidential peace initiative. You cannot sabotage peace and still claim allegiance to the authority that brokered it,” Amadi noted.
The APC South-South warned that using impeachment to settle political scores would erode public confidence in democratic institutions and weaken legislative credibility.
“Impeachment is a grave constitutional mechanism, not a political cudgel. What we are witnessing in Rivers State is not oversight but vendetta, not accountability but retaliation against a governor who chose fiscal responsibility over political obedience.”
The pro-APC group called on the Rivers State House of Assembly to suspend all impeachment actions and urged the National Assembly to intervene to prevent what it described as legislative excesses.
“Legislative impunity in one state endangers democratic order across the federation. Rivers State does not belong to any individual or faction, and its budget is not a private ledger for political godfathers,” the group maintained.
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