Alleged alteration of tax laws amounts to forgery, says Sam Amadi
Former Chairman of the National Human Rights Commission, Dr Sam Amadi, has warned that allegations surrounding Nigeria’s newly introduced tax laws raise serious constitutional and criminal questions, including the possibility of forgery.
Speaking during an interview on Arise News on Tuesday, Amadi said the controversy goes beyond differences in policy and touches the foundation of legislative authority and democratic governance.
According to him, there would be a clear legal problem if the version of the tax legislation published in the official gazette differs from what was passed by the National Assembly.
“This matter is of grave consequence,” Amadi said, adding that such a situation would suggest a breakdown in due legislative process and potential executive overreach.
He explained that the Supreme Court’s interpretation of forgery involves the existence of an authentic document and a separate altered version presented as genuine. “If the tax law gazetted is not the same as the one approved by lawmakers, then there is prima facie evidence of forgery,” he stated.
Amadi outlined two possible scenarios: either the President gave assent to a version different from what both chambers of the National Assembly passed—rendering the assent invalid and the law non-existent—or the correct version was assented to but later modified before publication, which would constitute a criminal offence.
He stressed that taxation must be rooted in valid law, warning that enforcing taxes under a defective legal framework could undermine public trust, provoke legal challenges and weaken democratic legitimacy.
“Fiscal policy is not only about generating revenue,” he said. “The minimum requirement for taxing citizens is the existence of a valid law. Anything short of that damages democracy and the social contract.”
Amadi cautioned that maintaining legal integrity is essential for economic stability, noting that cutting corners in the name of revenue could ultimately be counterproductive.