Tinubu Has No Power To Suspend New Tax Laws — Oyedele Declares

Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has stated that President Bola Tinubu lacks the constitutional authority to suspend the newly enacted tax laws.

Oyedele made this position clear amid growing calls for the Federal Government to halt the implementation of the laws following controversies surrounding their passage and content.

Speaking during an appearance on an Arise Television programme, Oyedele dismissed the suspension demands, questioning the legal basis and authority behind such calls.

According to him, the power to pause laws already passed and gazetted does not rest with the executive arm of government.

He said: “Suspending or putting it on hold, what does it mean? Some people calling for the suspension have never asked who is supposed to do the suspension.”

Oyedele stressed that once a law has been passed by the National Assembly and officially gazetted, it takes effect according to its commencement provisions. He explained that the President cannot unilaterally stop such laws from operating.

He further clarified that four separate tax laws were passed, with two of them taking effect immediately. He noted that the Nigeria Revenue Service has already begun operations under the new legal framework.

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Oyedele explained that the new laws repealed the former Federal Inland Revenue Service Act and replaced it with the Nigeria Revenue Service framework. He warned that suspending the laws would create serious institutional and fiscal confusion.

He said: “The President has no powers, the executive has no powers to suspend it, that is the first point. The second point is that there are four tax laws, two commenced immediately. The Nigeria Revenue Service, has already commenced. So, these laws repealed the FIRS Act, we no longer have the FIRS Act, we now have the NIRS, so how do you suspend this, does it mean we will no longer have any revenue service?”

Oyedele raised further concerns about the legal and financial implications of any suspension, questioning whether revenues already collected would be declared illegal or refunded.

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He added: “Is there a way somebody will say that in the last six months, we have had an illegal NIRS? The monies paid to them, we should collect and refund back. I feel if we wait for the outcome of their (House of Reps) review, whatever that is established, if we establish that parts of the alteration were there, we remove them. If you suspend the FIRS for one month, that is crisis.”

Despite Oyedele’s position, senior members of the Nigerian Bar have strongly disagreed with the Federal Government’s plan to commence enforcement of the new tax laws from January 1, 2026.

Several Senior Advocates of Nigeria have argued that enforcing the laws would undermine the rule of law if allegations of post-passage alterations are confirmed. They insist that any law found to contain illegal amendments after passage cannot be enforced, regardless of its gazette status.

The lawyers maintain that the integrity of the legislative process must be preserved and that implementation should be paused until all concerns surrounding the alleged alterations are fully resolved.

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In a related development, Politics Nigeria recalls that the House of Representatives had earlier set up a review process following public outcry over the tax reform laws, as stakeholders continued to raise concerns about transparency, legislative procedure, and economic impact.

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