The Nigerian Bar Association has raised concerns over controversies surrounding the recently enacted Tax Reform laws, warning that the issues cast doubt on the integrity, transparency and credibility of Nigeria’s lawmaking process.
The controversy began last week when a member of the House of Representatives, Abdulsamad Dasuki, alleged discrepancies between the tax laws passed by the National Assembly and the versions later gazetted.
He claimed that the gazetted laws did not reflect what was debated and approved on the floor of the House.
In a statement issued on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA said the developments strike at the core of constitutional governance and call into question the procedural sanctity required in a democratic legislative process.
Calling for clarity, the association said, “The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process.”
It also urged that all plans for the implementation of the Tax Reform Acts be suspended pending the outcome of such an investigation.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement said.
According to the association, the legal and policy uncertainty arising from the controversies has far-reaching consequences, including unsettling the business environment, eroding investor confidence, and creating unpredictability for individuals, businesses and institutions required to comply with the laws.
The NBA said such uncertainty was inimical to economic stability and incompatible with governance anchored on the rule of law.
It stressed that Nigeria’s constitutional democracy requires that laws, particularly those with significant economic and social implications, must emerge from transparent and accountable processes.
“We therefore call on all relevant authorities to act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law,” the statement concluded.
The Tax Reform Acts, comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act, were slated to take effect on January 1, 2026.
However, the alleged discrepancies have sparked widespread debate, with many calling for their suspension.
In response, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have maintained that no official harmonised version of the passed bills is available for comparison, complicating efforts to verify the claims.
Meanwhile, the National Assembly has set up a committee to probe the allegations, though its report is expected after the lawmakers’ end-of-year recess.