The Nigerian Bar Association (NBA) has raised concerns over controversies surrounding the recently passed Tax Reform laws, warning that the issues undermine the integrity, transparency, and credibility of Nigeria’s lawmaking process.

The controversy began last week when House of Representatives member Abdulsamad Dasuki alleged discrepancies between the tax laws approved by the National Assembly and the versions later gazetted.

He claimed that the laws as gazetted did not reflect what was actually debated and approved on the House floor.

In a statement issued on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA said the developments strike at the core of constitutional governance and question the procedural sanctity essential in a democratic legislative process.

Emphasizing the need for clarity, the association said, “The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process.”

It also urged that all implementation plans for the Tax Reform Acts be suspended until the investigation is completed. “Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement said.

According to the NBA, the legal and policy uncertainty arising from the controversies has far-reaching consequences, including destabilizing the business environment, eroding investor confidence, and creating unpredictability for individuals, businesses, and institutions required to comply with the laws.

The association noted that such uncertainty threatens economic stability and is incompatible with governance grounded in the rule of law.

It stressed that Nigeria’s constitutional democracy requires that laws, especially those with major economic and social impacts, must emerge from transparent and accountable processes.

“We therefore call on all relevant authorities to act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law,” the statement concluded.

The Tax Reform Acts, which include the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act, were scheduled to take effect on January 1, 2026.

However, the alleged discrepancies have sparked widespread debate, with many calling for their suspension.

In response, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, said that no official harmonized version of the passed bills is currently available for comparison, complicating verification efforts.

Meanwhile, the National Assembly has established a committee to investigate the allegations, though its report is expected only after lawmakers’ end-of-year recess.

The Federal Inland Revenue Service (FIRS) has announced that the National Identification Number (NIN) issued by the National Identity Management Commission (NIMC) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians.

This clarification was provided during a public awareness campaign on the new tax laws, shared by the Service on X on Monday.

According to the FIRS, registered businesses will also no longer need a separate Tax ID, as their Corporate Affairs Commission (CAC) registration number will now serve as their official tax identifier under the updated tax system.

The announcement follows public concerns over provisions in the new tax laws requiring a Tax ID for certain transactions, including owning a bank account.

Explaining the policy, the FIRS said the Nigeria Tax Administration Act (NTAA), set to take effect in January 2026, mandates the use of a Tax ID for specific transactions. However, the agency emphasized that this requirement is not new, noting that it has existed since the Finance Act of 2019 and has only been reinforced under the NTAA.

“The Tax ID unifies all Tax Identification Numbers previously issued by the FIRS and State Internal Revenue Services into a single identifier,” the Service said.
“For individuals, your NIN automatically serves as your Tax ID, while for registered companies, your CAC RC number is used. You do not need a physical card, as the Tax ID is a unique number linked directly to your identity.”

The FIRS added that the new system is designed to simplify identification, reduce duplication, close loopholes for tax evasion, and promote fairness by ensuring that everyone who earns taxable income contributes appropriately.

The Service urged the public to disregard misinformation surrounding the reform and assured Nigerians that the new tax framework is intended to improve efficiency and transparency in tax administration.

The Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said that banks will be required to request a TIN from all taxable Nigerians as part of the federal government’s new tax administration framework, which is set to take effect on January 1, 2026.

In a significant shake-up of Nigeria’s energy sector, President Bola Ahmed Tinubu has nominated new chief executive officers for Nigeria’s two key petroleum regulatory agencies, the Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA) and the Nigerian Upstream Petroleum Regulatory Commission (NUPRC).

The nominations followed the sudden resignation of the pioneer chief executives of both agencies on Wednesday, December 17, 2025.

The leadership change is part of efforts by the Tinubu administration to stabilize the petroleum sector and rebuild investor confidence after weeks of public controversy surrounding regulatory oversight.

The agencies were created under the Petroleum Industry Act of 2021 and play critical roles in regulating Nigeria’s upstream, midstream, and downstream oil and gas activities.

How the Former CEOs Resigned

The Presidency announced that the former chief executives stepped aside to allow for what it described as a fresh injection of leadership into the regulatory bodies.

Farouk Ahmed, former Chief Executive of NMDPRA, resigned shortly after a meeting with President Tinubu at the Presidential Villa.

His exit came amid intense public scrutiny following allegations by Alhaji Aliko Dangote, Chairman of Dangote Group, who accused the regulator of economic sabotage and corruption.

Dangote alleged that the authority was undermining domestic refining by issuing import licenses to foreign fuel traders and submitted a petition to the Independent Corrupt Practices and Other Related Offences Commission raising concerns about Ahmed’s lifestyle and finances.

Gbenga Komolafe, former Chief Executive of NUPRC, resigned at the same time. While his departure was not linked to any public controversy, it was announced alongside Ahmed’s resignation to enable a comprehensive leadership reset across the petroleum regulatory space.

The Nominees and Their Profiles

President Tinubu nominated two seasoned oil and gas professionals with long careers at the Nigerian National Petroleum Company and its subsidiaries to take over the leadership of the agencies.

Oritsemeyiwa Amanorisewo Eyesan, Nominee for NUPRC CEO

Oritsemeyiwa Amanorisewo Eyesan is an Economics graduate of the University of Benin with nearly 33 years of experience in the Nigerian oil and gas industry.

She joined NNPC in 1992 and rose through the ranks, holding several strategic roles across planning, economics, and upstream operations.

She most recently served as Executive Vice President for Upstream at NNPCL, becoming the first woman to hold that position. Prior to that, she was Group General Manager for Corporate Planning and Strategy between 2019 and 2023.

She is widely regarded for her expertise in petroleum economics, upstream investment strategy, and resource development.

Engineer Saidu Aliyu Mohammed, Nominee for NMDPRA CEO

Engineer Saidu Aliyu Mohammed was born in 1957 in Gombe State and graduated with a degree in Chemical Engineering from Ahmadu Bello University, Zaria, in 1981.

He has over 37 years of experience across Nigeria’s oil and gas value chain, with a strong focus on gas infrastructure and operations.

During his career at NNPC, he served as Managing Director of the Nigerian Gas Company and the Kaduna Refining and Petrochemical Company.

He later became Group Executive Director and Chief Operating Officer for Gas and Power at NNPC. Mohammed played key roles in the development of the Nigerian Gas Master Plan and major infrastructure projects, including the Ajaokuta Kaduna Kano Gas Pipeline and the expansion of the Escravos Lagos Pipeline System.

Senate Meeting and Confirmation

Both nominees appeared before the Joint Senate Committee on Petroleum Resources covering upstream, downstream, and gas on Thursday, December 18, 2025, for screening. During the session, they pledged to strengthen regulatory oversight, prioritize digitization to curb value leakage, and enforce contracts to support local refining and improve investor confidence.

The Senate is scheduled to confirm their appointments during plenary on Friday, December 19, 2025, a move aimed at preventing any leadership vacuum in the country’s critical petroleum regulatory institutions.

Nigeria has successfully secured the release of its soldiers who were detained by authorities in Burkina Faso, following days of diplomatic engagement and high-level military coordination. The development brought relief to the Nigerian government, the families of the affected personnel, and the wider public, amid concerns over rising tensions and mistrust in the Sahel region.

What Happened

The Nigerian soldiers were detained in Burkina Faso under circumstances that initially generated uncertainty and public concern. Reports indicated that the soldiers were held by Burkinabè authorities while carrying out duties outside Nigeria’s borders, prompting questions about the nature of their mission and the legality of their presence.

The incident quickly drew attention in Abuja, with security agencies and the Ministry of Foreign Affairs moving to establish facts surrounding the detention and to prevent any escalation.

Why the Soldiers Were in Burkina Faso

Nigerian authorities explained that the soldiers were on a legitimate assignment tied to regional security cooperation. Their presence in Burkina Faso, officials said, was connected to ongoing efforts by West African states to address cross-border security threats, particularly insurgency and transnational crime in the Sahel.

Government sources stressed that the soldiers were not on an unauthorized mission and that their deployment aligned with existing security arrangements and cooperation frameworks within the region.

Diplomatic Moves to Secure Their Release

Following the detention, Nigeria activated diplomatic channels, engaging directly with the Burkinabè government through formal and back-channel discussions. The Ministry of Foreign Affairs, working alongside military leadership, led negotiations aimed at clarifying the soldiers’ mission and securing their immediate release.

These efforts were described as calm, firm, and respectful, reflecting Nigeria’s preference for dialogue over confrontation in resolving regional security misunderstandings.

High-Level Interventions

Senior Nigerian officials were involved in the process, offering assurances to Burkina Faso that Nigeria remained committed to respecting sovereignty while sustaining regional cooperation. Military-to-military communication also played a critical role, helping both sides de-escalate tensions and resolve the issue swiftly.

Officials familiar with the talks noted that mutual respect and long-standing diplomatic ties between the two countries helped facilitate a positive outcome.

What Was Said to the Soldiers

Before their release, Nigerian officials reportedly addressed the detained soldiers, commending their professionalism and urging them to remain disciplined throughout the process. They were reassured that diplomatic efforts were underway and that the government was fully committed to securing their freedom.

The soldiers were also reminded of the importance of adhering strictly to engagement protocols during cross-border operations, particularly in a region marked by political instability and heightened security sensitivity.

Release and Return to Nigeria

The soldiers were eventually released without harm and began arrangements to return to Nigeria. Authorities confirmed that the matter was resolved amicably, with no punitive measures imposed on the soldiers by Burkinabè authorities.

Their release was welcomed by the Nigerian military and government officials, who described it as a testament to effective diplomacy and strong regional engagement.

Regional Security Implications

The incident has once again highlighted the fragile nature of security cooperation in the Sahel, especially amid shifting political alliances and military-led governments in parts of the region. Analysts say it underscores the need for clearer communication, well-defined operational mandates, and stronger trust among West African states.

For Nigeria, the episode reinforces its role as a key diplomatic and security actor in the region, balancing firm national interest with dialogue-driven conflict resolution.

Nigeria’s handling of the detention and release of its soldiers in Burkina Faso demonstrates the power of diplomacy in resolving sensitive security issues. While the soldiers are safely on their way home, the incident serves as a reminder of the complexities of regional security operations and the importance of sustained cooperation in addressing shared threats across borders.