Christmas: Resolve Discrepancies in New Tax Legislation Sooner Than Implementation — IPAC to Nigerian Executive

Target Keywords: IPAC, Nigerian Executive, New Tax Legislation, Tax Law Discrepancies, Nigerian Constitution Section 14(2)(b), Federal Government, Tax Implementation, Nigerian Politics, Christmas Message, Legislative Credibility.

Introduction

In a timely and pointed message released during the festive Christmas season, the Inter-Party Advisory Council (IPAC) has issued a stern advisory to the Nigerian Federal Government. While the nation celebrates the birth of Christ, IPAC is calling for urgent administrative action to address legal inconsistencies in the nation’s fiscal framework. Specifically, the Council has urged the executive branch to resolve the observed discrepancies between the gazetted new tax law and the version originally passed by the National Assembly before any rollout commences.

This intervention is not merely a political critique but a plea for legislative integrity and economic stability. As Nigerians grapple with economic hardships, IPAC argues that the credibility and clarity of the law are prerequisites for effective governance. This article explores the nuances of this development, analyzing the constitutional mandates, the specific tax law issues, and the practical implications for the Nigerian populace.

Key Points

Background

The Inter-Party Advisory Council (IPAC) is a critical stakeholder in Nigeria’s democracy, serving as a platform for political parties to engage and foster harmony. Their recent statement, signed by the National Publicity Secretary, Comrade Egbeola Wale Martins, was released on December 25, 2025.

This advisory comes at a time when the Nigerian government is attempting to overhaul its fiscal policies to increase revenue and stabilize the economy. However, bureaucratic and legislative processes often lead to discrepancies between the bills passed by the legislature and the final gazetted laws signed by the President. Such discrepancies can lead to confusion in implementation, legal challenges, and public distrust.

IPAC’s message also contextualizes this political advisory within the spiritual significance of Christmas. The Council highlights the season as an opportunity to reflect on the teachings of Jesus Christ—love, peace, and tolerance—urging Christian faithfuls to pray for divine intervention in the nation’s affairs. This blend of spiritual exhortation and political pragmatism underscores the depth of the current national crisis.

Analysis

The Issue of Tax Law Discrepancies

The core of IPAC’s advisory lies in the “observed discrepancies.” In the Nigerian legislative process, a bill is passed by the National Assembly, assented to by the President, and then gazetted by the Federal Ministry of Justice. Occasionally, errors occur during the gazetting process, or the executive issues a different version of the law than what was debated and passed by the legislature.

IPAC is warning that implementing a tax law that does not match the legislative intent or the version passed by the National Assembly is a recipe for disaster. It undermines the separation of powers and creates a legal vacuum that can be exploited by tax evaders or lead to wrongful tax collection. For a tax law to be effective, it must be unassailable in its formulation.

Constitutional Justification: Section 14(2)(b)

IPAC explicitly cited Section 14(2)(b) of the 1999 Constitution (as amended). This section is the bedrock of the “Welfare Doctrine” in Nigerian law. It states: “The security and welfare of the people shall be the primary purpose of government.”

By invoking this section, IPAC argues that the Federal Government cannot prioritize revenue generation through a flawed tax law over the welfare of citizens who are already suffering. If the tax law is implemented with discrepancies, it could lead to over-taxation, economic hardship, and social unrest. Therefore, resolving these discrepancies is not just a bureaucratic necessity but a constitutional obligation to protect the citizenry.

The Economic Context

The call for “tangible dividends of democracy” highlights the current economic reality in Nigeria. With inflation and fluctuating currency values, the average citizen is under pressure. Introducing a new tax regime that is not clearly defined or legally sound would exacerbate these pressures. IPAC’s stance is that the government must prioritize economic stability and public confidence over the speed of implementation.

Practical Advice

For the Nigerian Executive and Legislature

To address the concerns raised by IPAC and ensure a smooth transition to the new tax regime, the following steps are recommended:

• Immediate Review and Harmonization: The Attorney General of the Federation and the Clerk of the National Assembly should form a joint committee to compare the gazetted law against the passed bill. Every clause must be scrutinized to ensure fidelity to legislative intent.
• Transparency in Correction: If errors are found, the government must not hide them. A public statement acknowledging the discrepancy and outlining the timeline for correction will boost public confidence.
• Stakeholder Engagement: Before implementation, the government should engage with bodies like IPAC, the Nigeria Labour Congress (NLC), and the Organized Private Sector to explain the corrections made.

For Taxpayers and Citizens

Citizens are advised to remain vigilant and informed:

• Stay Informed: Do not rush to comply with tax notices until the official gazette is confirmed to be error-free. Follow updates from the Federal Ministry of Finance and the National Assembly.
• Legal Recourse: If the implemented tax law differs significantly from the publicized version, citizens have the right to challenge it in court, as it violates the principle of audi alteram partem (the right to be heard).
• Civic Engagement: Engage with local representatives to demand transparency in the tax legislation process.

FAQ

Conclusion

IPAC’s Christmas message serves as a crucial reminder that governance is continuous, regardless of the holiday season. The call to resolve discrepancies in the new tax legislation is a plea for due process, legality, and economic compassion. By prioritizing the harmonization of the tax law, the Nigerian Executive and Legislature can avert potential legal battles, restore public trust, and ensure that the new fiscal policies actually serve their intended purpose of national development without further crippling the citizenry.

Ultimately, as IPAC stated, the “sovereignty ultimately resides with the people.” A government that listens and corrects its errors is one that strengthens democracy and secures the future.