Professor of taxation and fiscal matters, University of Lagos, Abiola Sanni (SAN), has urged lawyers to take a proactive role in shaping the implementation of Nigeria’s restructured tax framework, noting that the reforms, though necessary, require scrutiny to protect taxpayer rights and constitutional balance.
He said that while the new tax laws represent a bold and much-needed restructuring of the tax system, certain provisions raise concerns regarding implementation, administrative overreach, and the balance of powers between the federal and state authorities.
Sanni stated this at the Ikeja branch of the Nigerian Bar Association (NBA), monthly meeting and knowledge sharing session held at the Bar Centre, Ikeja.
He presented a paper titled: “The Evolving Role of Legal Practitioners in the New Tax Ecosystem: From Personal Compliance to Client Advisory.”
According to him, the reforms place increased responsibilities on lawyers, not only as taxpayers and advisers, but also as key stakeholders in ensuring that the tax regime evolves in a fair, coherent and constitutionally compliant manner.
“As practitioners, lawyers must remain attentive to provisions that raise concerns around implementation, administrative overreach, federal-state balance, and taxpayer rights.”
He noted that the role of lawyers extended beyond compliance and client advisory, adding that the Bar had a critical responsibility to engage constructively with the ongoing tax reform process.
Sanni explained that such engagement should be done through informed critique, sustained advocacy and structured dialogue with policymakers, particularly as the effects of the reforms begin to unfold across different sectors of the economy.
He emphasised that lawyers were uniquely positioned to identify emerging challenges within the tax framework due to their daily interaction with regulatory authorities, businesses and individual taxpayers.
The chairman of the NBA, Ikeja branch, Mr Adeniyi Quadri, commended the knowledge sharing committee, led by Mr Kola Peters and Mrs Adejoke Layi-Babatunde, for organising what he described as a timely and relevant programme in line with the evolving needs of legal practice.
Quadri said the session provided members with practical insights into the workings of the new tax laws, stressing that continuous professional training was essential for lawyers to fully understand and embrace their obligations in tax compliance and payment.