The Nigerian Bar Association (NBA) has called for the immediate suspension of the implementation of the Tax Reform Acts, citing allegations that sections of the laws were altered in the gazetted versions, contrary to what was passed by the National Assembly.
The call followed an alarm raised last week by Abdulsamad Dasuki, a member of the House of Representatives from Sokoto State, who alleged discrepancies between the versions of the tax laws approved by lawmakers and those officially gazetted.
Reacting to the development, the NBA, in a statement issued on Tuesday by its President, Afam Osigwe, said the allegations raise “grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process.”
The association demanded a comprehensive, open, and transparent investigation to determine how the alleged alterations occurred.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the NBA stated.
Osigwe warned that the allegations strike at the heart of constitutional governance, questioning the procedural sanctity that must underpin lawmaking in a democratic system.
Economic and legal concerns
The NBA cautioned that the controversy could have serious economic implications, stressing that uncertainty surrounding the legitimacy of the laws could undermine confidence.
“Legal and policy uncertainty of this magnitude has far-reaching consequences. It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law,” the association said.
Background
President Bola Ahmed Tinubu signed the four tax reform bills into law in June, after months of legislative scrutiny and intense public debate. The laws include:
- The Nigeria Tax Bill
- The Nigeria Tax Administration Bill
- The Nigeria Revenue Service (Establishment) Bill
- The Joint Revenue Board (Establishment) Bill
The Federal Government has slated January 2026 for their implementation, a move that has since generated widespread debate and opposition.
Divergent views
Several opposition figures and political groups, including Peter Obi of the Labour Party (LP) and the African Democratic Party (ADC), have urged the Federal Government to halt the implementation of the laws.
However, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has defended the reforms, insisting that the government is not introducing entirely new tax laws but rather restructuring existing frameworks.
The Federal Government maintains that the reforms are designed to transform Nigeria’s fiscal landscape, eliminate multiple and burdensome taxes, simplify tax compliance, and boost domestic productivity.
