The Nigerian Bar Association (NBA) has called for an urgent investigation and suspension of the recently enacted Tax Reform laws, which have sparked widespread controversy and raised questions about the transparency and integrity of Nigeria’s legislative process.
The New Diplomat reports that the controversy erupted few days ago when House of Representatives member Abdulsamad Dasuki alleged that the versions of the tax laws gazetted by the government differed from those debated and approved on the floor of the House. He claimed the discrepancies cast doubt on the authenticity of the enacted laws.
In a statement issued on Tuesday and signed by NBA President Afam Osigwe, SAN, the association said the developments undermine constitutional governance and breach the procedural sanctity expected in a democratic legislature.
“The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of these laws and to restore public confidence in the legislative process,” the NBA said.
The association also urged that the implementation of the Tax Reform Acts be immediately suspended pending the outcome of the investigation.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be suspended,” the NBA added.
According to the body, the legal and policy uncertainty generated by the controversy threatens economic stability, erodes investor confidence, and creates unpredictability for individuals and businesses required to comply with the laws.
“Nigeria’s constitutional democracy demands that laws, especially those with far-reaching economic and social implications, must emerge from transparent and accountable processes,” the NBA statement noted.
The Tax Reform Acts – including the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act – were initially slated to take effect on January 1, 2026. However, the alleged discrepancies have fueled public debate and calls for their suspension.
