The National Assembly has resumed plenary sittings after an unusually long end-of-year recess, returning to a legislative agenda burdened by several unresolved national priorities. When lawmakers adjourned in December 2025, they left behind a trail of unfinished business that now demands urgent attention if Nigeria is to avoid avoidable governance, legal, and electoral crises.<\/p>\n\n\n\n
At the forefront of these pending issues is the\nstalled Electoral Act (Amendment) Bill<\/strong>. Despite the House of\nRepresentatives concluding its legislative work on the Bill before the recess,\nthe National Assembly failed to complete the process before adjourning. With\nthe 2027 General Elections expected in February 2027 and the Independent\nNational Electoral Commission (INEC) already within the statutory window to\nissue notices of election, continued delay threatens electoral preparedness,\nlegal certainty, and public confidence in the democratic process.<\/p>\n\n\n\n Equally pressing are the Constitution Alteration\nBills<\/strong> currently before both chambers of the National Assembly. Joint\nConstitution Review Committees of the Senate and House of Representatives have\nworked for months to develop far-reaching proposals addressing long-standing\ngovernance challenges. These include devolution of powers, electoral and\njudicial reforms, state policing, human rights, state creation, and gender\ninclusion. Of particular national significance is the Special Seats\nBill for women<\/strong>, which civil society organisations (CSOs) regard as a\ntransformative opportunity to correct Nigeria\u2019s severe gender imbalance in\npolitical representation. For many stakeholders, passage of this Bill would\nstand as the most consequential constitutional reform achievement of the 10th\nNational Assembly.<\/p>\n\n\n\n The length of the National Assembly\u2019s recess itself has\ndrawn sustained criticism from CSOs and governance advocates. Comparisons have\nbeen made with legislative practice in other democracies where parliaments\nreconvene shortly after the New Year, especially when urgent national matters\nare pending. Critics argue that the extended break conveyed a troubling lack of\nsensitivity to Nigeria\u2019s pressing governance and security challenges.<\/p>\n\n\n\n These concerns were heightened by international developments\nduring the recess. Nigeria faced renewed diplomatic tension following remarks\nattributed to U.S. President Donald Trump and the designation of Nigeria as a\n\u201cCountry of Particular Concern (CPC).\u201d At the same time, worsening insecurity\nacross several parts of the country continued to exact a heavy toll on lives\nand livelihoods. Yet there has been no public indication that the leadership of\nthe National Assembly initiated high-level parliamentary engagement with its\ncounterpart, the U.S. Congress, to address security cooperation or the\nimplications of Nigeria\u2019s CPC designation. Many Nigerians expected the\nlegislature to assert a more visible leadership role during this period.<\/p>\n\n\n\n Another issue casting a shadow over the resumption of\nlegislative business is the controversy surrounding Nigeria\u2019s recently\nenacted tax reform laws<\/strong>. Opposition lawmakers, led by Hon. Victor\nAfam Ogene and Hon. Abdussamad Dasuki, have alleged that provisions passed by\nthe National Assembly were altered before the Acts were gazetted and signed\ninto law. Specific claims include the alleged omission of provisions relating\nto petroleum income tax and Value Added Tax (VAT), the removal of reporting\nrequirements obligating the Nigeria Revenue Service to report to the National\nAssembly, and changes to the currency basis for tax calculations in petroleum\noperations.<\/p>\n\n\n\n Although the National Assembly has stated that the law has\nsince been \u201cre-gazetted,\u201d legal experts and civil society observers note that\nNigerian legislative practice does not recognise any procedure allowing for the\nre-gazetting of a law already assented to by the President. This has raised\nserious questions about legislative transparency, procedural integrity, and the\nlegal certainty of the new tax regime.<\/p>\n\n\n\n In response, the leadership of the House of Representatives\nhas rejected allegations of tampering, describing them as misleading. In a\nstatement issued by the House spokesperson, the leadership maintained that the\ntax reform bills were thoroughly debated, harmonised, and duly passed by both\nchambers before transmission to the President for assent. It insisted that all\namendments were properly captured in the versions approved during plenary.\nNonetheless, the controversy underscores the need for clearer explanations and\ngreater openness to restore public trust.<\/p>\n\n\n\n Compounding these challenges is the 2026\nAppropriation Bill<\/strong>, presented by President Bola Ahmed Tinubu on the final\nsitting day of 2025, leaving no opportunity for scrutiny or debate before\nlawmakers proceeded on recess. This comes against the backdrop of the\nunprecedented rollover of the 2024 Budget, the virtual non-implementation of\nthe 2025 Budget, and widespread frustration among legislators over persistent\ndelays in budget execution.<\/p>\n\n\n\n Despite repeated complaints by lawmakers about poor\nimplementation of previous budgets, the National Assembly has yet to deploy its\nconstitutional oversight and sanctioning powers to hold the executive\naccountable. Meanwhile, a significant portion of constituency projects remains\nunfunded, with contractors unpaid. Towards the end of 2025, some legislators\nopenly threatened to boycott legislative activities and encouraged contractors\nto protest at the Federal Ministry of Finance and the National Assembly\ncomplex.<\/p>\n\n\n\n As the National Assembly resumes, Nigerians will be\nwatching closely. The early weeks of plenary sittings present a critical\nopportunity for lawmakers to demonstrate urgency, seriousness, and\ninstitutional leadership. Completing electoral reforms, advancing\nconstitutional amendments\u2014especially the Special Seats Bill\u2014resolving the tax\nlaw controversy, and restoring credibility to the budget process are not\noptional tasks. They are urgent national imperatives.<\/p>\n\n\n\n How the National Assembly responds to these challenges will\nshape public confidence in the institution and significantly influence its\nlegacy ahead of the 2027 General Elections.<\/p>\n","protected":false},"excerpt":{"rendered":" The National Assembly has resumed plenary sittings after an unusually long end-of-year recess, returning to a legislative agenda burdened by several unresolved national priorities. When lawmakers adjourned in December 2025, they left behind a trail of unfinished business that now demands urgent attention if Nigeria is to avoid avoidable governance, legal, and electoral crises. 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