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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

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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.

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DATA BASE HACK: Anger, Panic As Investigators Close In on Culprits.

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☆☆☆ Insider access, weak audit trails fingered as sources of breach. ☆☆☆Public demands transparency.
By: Our Special Correspondent.

For millions of Nigerians, the voter register is the one line that stands between them and their right to vote, but that line seems to have been crossed.

Multiple sources within and outside the Independent National Electoral Commission, INEC, have confirmed to this newspaper that the Commission’s central database – housing voter biometrics, polling unit data, and CVR records was compromised in a breach that is now the subject of a joint probe by the EFCC, ICPC, and DSS.

The development has triggered anger and anxiety across the country, with civil society groups, political parties, and ordinary voters asking one question: If INEC’s data isn’t safe, is our democracy?
Cybersecurity experts and INEC insiders who spoke on conditions of anonymity told This Newspaper that the breach likely followed a mix of insider access and technical lapses.

Our findings reveal that, key scenarios under investigation include: *Privileged user abuse by data administrators and ICT officers who had the previledged access and rights to Automated Voter Registration System, AVRS, backend without proper authorization tickets.
Another possibility is that, phishing attacks or shared passwords may have exposed logins to the CVR online portal and IReV upload system.
Preliminary findings suggest changes to voter records were not fully tracked with user ID, IP address, and timestamp, making it hard to immediately pinpoint culprits.
A senior investigation officer told our correspondent that, it might have bern a case of backup vulnerabilities, in which, unencrypted backup drives containing voter data from 2023-2025 CVR exercises are also being traced.
“The voter register is INEC’s crown jewel,” said a cybersecurity analyst familiar with the probe, and rhat, once insiders or attackers get admintrative access, they can add, delete, or move voters between polling units.
In this situation, the damage may be silent until election day.

For now, INEC has not confirmed the full scope of the investigation, but has admitted that, it is working with security agencies to establish the facts, behind the hack, with, spokesman of the FCT Minister, Lere Olayinka, being the focal ppint of investigation.
On the streets and online, the mood is tense, with Nigerians pouring out their anger abd fears, that, names might disappear from the register or their votes may be manipulated.
The Nigeria Civil Society Situation Room called “a direct threat to electoral integrity” and demanded INEC to publish a forensic audit within 14 days.
The dominant sentiment, has been that of distrust, as many voters fear their names, NIN, phone numbers, and biometrics may be sold or manipulated ahead of the 2027 elections.

Political parties remain polarized, with the ruling party officials insisting INEC must be allowed to investigate, even as opposition parties allege the breach was del8berate and not accidental.
Sources at the EFCC headquarters in Abuja confirmed a special task force has been constituted, with the DSS handling the national security implications, and the ICPC probing possible financial inducements.
So far, our correspondent gathered that, Servers, BVAS backend logs, and backup drives have been forensically imaged, several INEC ICT staff and two vendors with adminstrative access have been sent on administrative leave.
This action according to the electoral body, is without prejudice, to the eventual outcome of investigations.
INEC has formally notified the Nigeria Data Protection Bureau under the Data Protection Act 2023, as required for data breaches, while a Tier-1 cybersecurity firm approved by NITDA is conducting an independent audit of the database integrity.

An EFCC source told this us that, the antigraft agency is tracing audit logs, IP addresses, and financial flows to accertain, Who may have made the change, and or authorized it, to be identified.

*Research findings reveal that, under the Electoral Act, Section 119, which covers illegal registration/alteration of voter records attracts two years imprisonment or a ₦500,000 fine.
Section 127 stipulates that, tampering with election materials/data transmitted via IReV/BVAS could attract three years imprisonment.

Further findings reveal that, under the Cybercrimes Act 2015, in section 8, unauthorized alteration/deletion of data could l3ad up to five years with ₦10m additional fine.
In section 6, unauthorized access to computer system, could fetch up to three years, with ₦7m fine.
And for INEC staff, it means, outright Dismissal, forfeiture of pension, and blacklisting from public service under Public Service Rules. Upon conviction, it also means ten years jail term, and disqualification from contesting elections.
And yet under the Nigeria Data Protection Act 2023, INEC itself risks a fine of up to 2% of annual revenue if found negligent. Individuals who leaked personal data can be sued by victims, ie, any illegible Nigerian voter can sue.
Barr. Festus Ogun, a constitutional lawyer, said on the issue, that, “This is not just an IT issue. It’s about sabotaging democracy. The courts will likely treat it as a serious offense.”
As investigators sift through terabytes of logs, one fact is clear: public trust is also on trial.
For INEC, the next 30 days will determine whether Nigerians believe the Commission can protect the one database that protects their vote. For those culpable, the law, once it catches up, may be less forgiving than the court of public opinion.
INEC Voter Register of 93.4m registered voters as of 2023, the agencies probing the breach, including, EFCC, ICPC, DSS, NDPB, mdy test their capabilities at rekindling public confidence in public institutions and attendant national security.

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Super Eagles: Chelle Explains Decision to Invite New Players

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Super Eagles head coach Éric Chelle has defended his decision to hand opportunities to several new players during the Unity Cup and the international friendly against Poland, saying the move is part of efforts to strengthen the national team.

According to DAILY POST, Chelle included eight home-based players in his squad for the Unity Cup invitational tournament as he continues to assess new talents capable of improving the team.

Players such as Femi Azeez, Owen Oseni, Arthur Okonkwo, and Rafiu Durosinmi all made their debut appearances during the competition.

Banik Ostrava defender Abdullahi Bewene also earned his first cap for the Super Eagles in the friendly against Poland, while Genk defender Christian Akpan received a late invitation for the upcoming friendly against Portugal.

Speaking to the Super Eagles media team, Chelle said the inclusion of fresh faces is aimed at raising the quality and competitiveness of the squad.

“We have analysed our game over the past year and have tried to bring in players who can help the team grow,” Chelle said.

“We need to improve because, for me and for everyone, it is often the smallest details that make the difference between being the best team and winning a trophy.”

The Malian tactician has continued to experiment with his squad since taking charge, with a focus on building a stronger and more competitive team ahead of future international competitions.

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“I Left the Frying Pan for Hellfire” — Senatorial Aspirant Laments Exit from APC to NDC

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Ehiozuwa Agbonayinwa, an aspirant for the Edo South Senatorial seat under the platform of the Nigeria Democratic Congress (NDC), has expressed deep frustration over his experience in the party, describing his defection from the All Progressives Congress (APC) to the NDC as “moving from the frying pan into hellfire.”

Speaking on Arise NewsNews Day programme on Friday, the former member of the House of Representatives alleged that despite winning the party’s senatorial primary election, he is now being prevented from appearing on the ballot.

Agbonayinwa further accused the NDC’s national leader, Senator Seriake Dickson, of reneging on earlier encouragement for him to contest the Senate seat on the party’s platform. According to him, Dickson personally persuaded him to purchase the party’s expression of interest and nomination forms, only to later deny ever doing so.

“I have moved from the frying pan into hellfire,” Agbonayinwa said.

“After efforts to reach a consensus failed, we proceeded to a direct primary election. Party leaders brought all the aspirants together and encouraged us to step down for one another, but no agreement was reached.

“We went through a rigorous process. I understand the party is relatively new, but in all my years in both the APC and PDP, I have never witnessed this kind of situation. The primary election was held on May 29, and as of June 5, the results have still not been officially announced.”

The former lawmaker said he was particularly disappointed by the role allegedly played by Dickson, whom he described as a longtime friend and respected associate.

“Before joining the NDC, I reached out to Senator Seriake Dickson and later visited him at his residence. During our discussion, he asked why I could not pursue a Senate seat under the NDC platform.

“At the time, I was considering contesting for the House of Representatives, but after his suggestion, I told him I would consult with my political leaders. After doing so, I informed him of my decision and thanked him. To my surprise, the same person who encouraged me to obtain the nomination form has now claimed he never made such a recommendation,” he stated.

Agbonayinwa maintained that the handling of the primary election process has left him frustrated and disillusioned, raising concerns about transparency and internal democracy within the NDC.

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