HallowMace Foundation Africa, a non-governmental organization dedicated to democratic advocacy, legislative integrity, and good governance, issues this statement in response to the alarming findings of the House of Representatives Minority Caucus Ad-hoc Committee on Tax Laws.

The Foundation has reviewed the Committee’s interim report, which confirms grave and illegal alterations to duly passed legislation, specifically the Nigeria Tax Administration Act, 2025 and other related Acts. This act of legislative fraud, commonly termed *"tax law padding," constitutes a direct assault on the sovereignty of the Nigerian people and the foundational principles of our democracy.

1. Commendation For Vigilance And Patriotism:

HallowMace Foundation Africa commends the patriotic vigilance of Hon. Abdulsamad Dasuki, who first raised the alarm on this scandal. We also applaud the proactive leadership of the Minority Caucus under Rt. Hon. Kingsley Chinda and the Speaker, Rt. Hon. Abbas Tajudeen, Ph.D., GCON, for initiating prompt verification processes. The diligent work of the Ad-hoc Committee led by Hon. Afam Victor Ogene is highly appreciated for its timeliness and dedication to uncovering the truth.

*2. Strong Condemnation Of Legislative Impunity:*

We unreservedly condemn, in the strongest possible terms, the illegal doctoring and padding of the gazetted versions of the tax laws. The Committee’s findings reveal a brazen usurpation of the National Assembly’s exclusive constitutional power to make laws. Specific illegal insertions and alterations, such as the unauthorized changes to reporting thresholds in Section 29, the introduction of a mandatory 20% deposit for appeals in Section 41, and the illegal grant of arrest powers in Section 64 represent a dangerous overreach by elements within the Executive arm. The deletion of legislative oversight provisions in the Nigerian Revenue Service Act is particularly egregious and an affront to the doctrine of checks and balances.

3. Call For Thorough Investigation And Immediate Reversal:

These are scandals that strikes at the heart of democratic governance. Therefore, HallowMace Foundation Africa joins the Committee in calling for an immediate, independent, and thorough investigation to identify all individuals and offices responsible for this act of impunity. We demand that the Federal Government and the Clerk to the National Assembly ensure the immediate withdrawal of all illegally altered versions from circulation. The only version of the law that must be recognized and implemented is the authentic Certified True Copy as passed by the National Assembly and assented to by the President.

4. Rejection Of Unhealthy And Undemocratic Practices:

The Foundation vehemently frowns upon this clandestine, unhealthy, and patently undemocratic practice. Subverting the will of the people as expressed through their elected representatives is a recipe for chaos, erodes public trust in governance, and sets a dangerous precedent for future administrations. We stand firmly with the National Assembly in its constitutional duty to safeguard the integrity of our laws.

*5. Admonition For Transparency And Integrity:*

We admonish all leaders and public office holders across every arm and level of government to demonstrate the highest levels of transparency, integrity, and respect for due process. Leadership is a sacred trust that must be exercised with an unwavering commitment to the rule of law and the tenets of democracy. This incident serves as a stark reminder of the constant vigilance required to protect our democratic institutions.

HallowMace Foundation Africa remains committed to monitoring this situation closely and will continue to advocate for accountability, legislative integrity, and the unwavering supremacy of the Constitution of the Federal Republic of Nigeria.