The Federal Government has developed more than 40 regulations, guidelines and public notices to guide the implementation of Nigeria’s newly enacted tax laws, but their rollout has been delayed due to unresolved issues over the officially gazetted version of the legislation.

Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Mr. Taiwo Oyedele, disclosed this on Thursday in Lagos at the 2026 Economic Outlook organised by the Institute of Chartered Accountants of Nigeria (ICAN).

Oyedele explained that regulatory agencies were advised to suspend the release of all implementation frameworks until there is absolute clarity on the authentic, gazetted version of the tax laws.

According to him, the Nigeria Revenue Service (NRS) and the Joint Revenue Board (JRB) were directed to hold back, warning that issuing guidelines without certainty over the final laws could result in legal and administrative complications.

“In an ideal situation, all regulations, guidelines and public notices would have been ready about three months before December, allowing stakeholders to review, debate and give feedback before finalisation and gazetting,” Oyedele said. “Unfortunately, that did not happen.”

He revealed that although more than 40 regulations and guidelines linked to the new tax regime have already been concluded, none can be released because the final, officially recognised gazette remains unsettled.

Oyedele referred to the Acts Authentication Act, which provides that the version of any law published by the government printer constitutes the official evidence of what was passed into law.

He noted that while the government printer initially published and circulated a gazetted version to the public, members of the National Assembly later disputed its authenticity, arguing that it did not fully reflect what was passed by lawmakers.

As a result, he said, the legislature conducted its own review and produced an alternative version, which was forwarded to him electronically.

“I sent my team to the government printer to obtain the official copies,” Oyedele said. “As of last week, they were told the document was not ready and were advised to wait.”

He stressed that tax authorities have again been instructed not to issue any guidelines until the authentication issue is fully resolved.

“We cannot issue guidelines when we are not 100 per cent certain that this is the final official position,” he said.

Oyedele added that further enquiries revealed that after the gazette copies were printed, they were handed over to the National Assembly with instructions that they should not be sold to the public pending a review.

While describing the move as understandable, he admitted that it has heightened uncertainty around the implementation of the tax reforms.

Addressing fears that the tax laws may have been substantially altered, Oyedele downplayed the significance of the reported changes, saying they were minimal and did not affect the core elements of the reforms.

“The changes are not even many,” he said. “They do not touch the main issues people need to know — nothing about tax rates, tax authorities or filing deadlines.”

He expressed confidence that once the authentication issues are resolved and the final gazetted version is confirmed, the implementation guidelines would be released promptly to provide clarity for taxpayers, businesses and regulators ahead of the full rollout of the new tax regime.