We Cannot Suspend the Law: Oyedele Warns of “Illegal FIRS” Risk Amidst Tax Reform Controversy

Lagos, Nigeria – Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, has pushed back sharply against calls to suspend Nigeria’s newly gazetted tax laws, warning that such a move could legally dissolve the country’s tax administration system entirely.

Speaking in a heated interview on Arise TV’s The Morning Show, Oyedele addressed the growing demand from groups like the Nigerian Bar Association (NBA) and the African Democratic Congress (ADC) to halt the laws due to alleged discrepancies between the National Assembly’s version and the President’s signed copy.

The Constitutional Dead End Oyedele argued that the calls for suspension are legally defective because the Executive branch lacks the power to simply “pause” a law once it has been enacted.

• No Executive Power: “The President has no powers… to suspend,” Oyedele stated, challenging critics to identify exactly who has the legal authority to execute such a suspension.
• Immediate Commencement: He revealed that two of the four signed bills, including the Nigeria Revenue Service (Establishment) Act, commenced “immediately” upon signing, not at a future date.

The “Fiscal Vacuum” Danger The most critical warning centered on the legal status of the tax authority itself. Oyedele explained that the new Nigeria Revenue Service (NRS) Act explicitly repealed the old Federal Inland Revenue Service (FIRS) Act.

• The Trap: If the government suspends the new NRS Act, it does not automatically revive the old FIRS Act.
• The Consequence: This would create a legal vacuum where neither agency legally exists. “Does it mean we will no longer have any revenue service?” Oyedele asked.
• Refund Risk: He warned that this ambiguity could allow taxpayers to sue, arguing that the tax authority has been operating illegally for months, potentially demanding refunds for all taxes collected during the interim period. “Is there a risk that somebody will say… there has been an illegal FIRS?”.

A Proposed Solution Rather than throwing the entire reform package into limbo, Oyedele advocated for a surgical approach. He suggested that if the National Assembly’s review confirms specific sections were altered or “fake,” those specific clauses should be declared null and void—as if they were never part of the law—while the rest of the valid legislation continues to function.

“Once you establish what is wrong, then that part of the alteration was never part of the law… the law still goes ahead.” — Taiwo Oyedele