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.