The Bills are: ‘A Bill for an Act to Establish the Joint
Revenue Board, the Tax Appeal Tribunal and the Office of the Tax Ombudsman, for
the harmonisation, coordination and settlement of disputes arising from revenue
administration in Nigeria and for other related matters, 2024.
‘A Bill for an Act to Repeal the Federal Inland Revenue
Service (Establishment) Act, No. 13, 2007 and enact the Nigeria Revenue Service
(Establishment) Act to Establish the Nigeria Revenue Service, charged with
powers of assessment, collection of, and accounting for revenue accruable to the
Government of the Federation, and for related Matters, 2024.
‘A Bill for an Act to Provide for the assessment, collection
of, and accounting for revenue accruing to the Federation, Federal, States and
Local Government; prescribe the powers and funtions of tax authorities, and for
related matters, 2024.
‘A Bill for an Act to Repeal certain Acts on taxation and
consolidate the l;egal frameworks relating to taxation and enact the Nigeria
Tax Act to provide for taxation of income, transactions and instruments, and
for related matters.
Sponsor of the bills, Senate Majority Leader Bamidele
Opeyemi, explained the general principles, saying the proposed legislation, if
passed into law, will mark a paradigm shift in tax administration in Nigeria,
to the advantage of Nigerians.
Senator Ali Ndume, however, raised concerns on the sanctity
of the reforms, saying it contradicts certain provisions of the Constitution.
He insisted that the Constitution 1999 as amended should
have been re-amended to reflect the desire of tax reform.
Ndume also cited the bills rejection by Nigerian Governors’
Forum and the National Executive Council, as well as by traditional rulers and
other stakeholders.
Noting that he was not against the reforms as some
provisions are good for the development of a robust tax administration system
in Nigeria, he stressed that necessary steps should have been taken to follow
due process in line with parliamentary rules.
Senate President, Godswill Akpabio after listening to Ndume,
as well as presentations by Seriake Dickson and Mohammed Ali Monguno, who
stoutly supported the bills, passed them for second reading through voice vote.