Former FIRS Chair Muhammad Nami Urges Probe into “Criminal Alteration” of Tax Laws

The immediate past Executive Chairman of the Federal Inland Revenue Service (FIRS), Muhammad Nami, has described the alleged tampering of the recently passed Tax Administration Act as a “shocking” and “criminal” assault on Nigeria’s constitutional order.
In a strongly worded statement, Nami noted that this marks the first time in Nigeria’s history that legislation passed by the National Assembly and signed by the President has been significantly altered at the point of gazetting without the knowledge of either the Presidency or the Legislature.
“A Government Within a Government”
Nami, who also served as the President of the Commonwealth Association of Tax Administrators (CATA), warned of the emergence of “a government within a government” attempting to usurp legislative powers.
He highlighted specific, “deplorable” insertions in the gazetted version that were never approved by Parliament, including:
* Unconstitutional Fiscal Powers: New powers for arrest and the ability to garnishee assets without a court order.
* Currency Mandates: Compulsory tax computation in US Dollars.
* Financial Barriers to Justice: Requirements for security deposits before taxpayers can file appeals.
Defending the Original Reforms
The former FIRS chief defended the original tax reform documents, which he noted were the result of painstaking research and legal processes starting in 2022.
He emphasized that the original provisions were designed to block leakages and prioritize “taxing prosperity over poverty,” specifically protecting SMEs to foster youth employment.
The Way Forward: Cancellation and Prosecution
Warning that the altered provisions are vulnerable to judicial invalidation and create “legal and fiscal uncertainty,” Nami proposed a four-point roadmap to resolve the crisis:
* Outright Cancellation: The National Assembly (NASS) should pass a resolution to cancel the currently gazetted Tax Administration Acts.
* Joint Recertification: NASS should work with the Executive to ensure the actual law passed by the two chambers is the one gazetted.
* Criminal Prosecution: A thorough investigation must be conducted to identify, prosecute, and punish those who unilaterally altered the legal documents.
* Immediate Halt: The Executive should direct the FIRS to immediately stop the release of any regulations or circulars based on the “tampered” version to prevent further damage to the tax system.
“Any post-passage alteration is ultra vires, unconstitutional, and void,” Nami concluded, urging the public to stand firm with the National Assembly to restore the integrity of the tax reform project.