The Nigerian Bar Association (NBA) has called for the immediate suspension of the Tax Reform Acts following allegations that certain provisions in the gazetted versions differ from those passed by the National Assembly.
The controversy began last week when a member of the House of Representatives representing Sokoto State, Abdulsamad Dasuki, raised concerns over alleged discrepancies between the versions of the tax laws approved by lawmakers and those subsequently gazetted.
Reacting to the development, the NBA, in a statement issued on Tuesday and signed by its President, Mr. Afam Osigwe, described the allegations as raising “grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process.” The association called for “a comprehensive, open, and transparent investigation to clarify the circumstances surrounding the enactment of the laws.”
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement read.
Osigwe noted that the allegations strike at the core of constitutional governance and cast doubt on the procedural sanctity that must underpin lawmaking in a democratic society.
The NBA further warned that the controversy could have serious economic implications, stressing that legal and policy uncertainty of such magnitude could unsettle the business environment, erode investor confidence, and create unpredictability for individuals, businesses, and institutions required to comply with the law.
President Bola Tinubu signed the four tax reform bills into law in June, following months of scrutiny and intense public debate. The bills—now Acts—include the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill.
Although the Federal Government has scheduled January 2026 for the implementation of the new laws, the move has continued to generate controversy. Several opposition figures and political groups, including Labour Party presidential candidate Peter Obi and the African Democratic Party (ADC), have called on the government to halt their implementation.
In contrast, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Mr. Taiwo Oyedele, has defended the reforms, insisting that the government is not introducing new taxes but restructuring the existing framework.
The Federal Government has maintained that the tax reforms will transform Nigeria’s fiscal landscape by eliminating burdensome taxes, simplifying compliance, boosting domestic productivity, and strengthening revenue generation.
