Taiwo Oyedele, chairman of the presidential tax reform committee, has explained that the release of guidelines for implementing Nigeria’s new tax laws has been delayed because of uncertainty over the final gazetted version of the Acts.
Gatekeepers News reports that speaking in Lagos on Wednesday at 2026 Economic Outlook organised by Institute of Chartered Accountants of Nigeria (ICAN), Oyedele said Nigeria Revenue Service (NRS) and Joint Revenue Board (JRB) were instructed to hold off on issuing guidelines until the official version of the laws is confirmed.
He said, “Our plan in an ideal world was for all these regulations, guidelines, public notices to be ready like three months before December because we wanted people to give their feedback, debate it, finalise and gazette.”
Oyedele explained that although the government printer had published a gazette shared with the public as the official version, some lawmakers disagreed, arguing it did not reflect what was passed. In response, the lawmakers conducted their own review and prepared their own copies.
He said, “They sent me a soft copy. But that’s not what the Acts Authentication Act says. So I sent my staff, go to the government printer and buy.”
He added that delays at the government printer, including a directive to hold copies for the National Assembly before public sale, have contributed to the uncertainty.”
“That is a good move,” Oyedele said, “but it also creates uncertainty.”
Despite claims of changes to the tax laws, Oyedele noted that the adjustments are minor and do not affect key aspects such as tax rates, responsible agencies, or filing deadlines. He emphasised that guidelines cannot be issued until the final official version is confirmed, to ensure clarity and compliance.
This delay has affected more than 40 regulations, guidelines, and public notices that have been prepared but are awaiting confirmation from the final gazetted version before they can be formally released.

