The Nigerian Bar Association (NBA) has expressed serious concern over the recent controversies surrounding the Tax Reform Acts, warning that the issues raise doubts about the integrity and transparency of the lawmaking process in Nigeria.
The concerns were raised in a statement issued on Tuesday by NBA President Afam Osigwe, SAN. The association highlighted allegations by a member of the House of Representatives, Abdulsamad Dasuki, that the laws passed by the National Assembly differ from the versions eventually gazetted. Dasuki claimed that the published laws do not reflect what was debated and approved in Parliament.
The NBA stated that these developments strike at the heart of constitutional governance and undermine the procedural standards required in a democratic legislature. It insisted that a thorough, open, and transparent inquiry is necessary to clarify the circumstances surrounding the enactment of the laws and restore public confidence.
The association further urged that all plans to implement the Tax Reform Acts be suspended pending the outcome of the investigation. According to the NBA, the uncertainty surrounding the laws has wide-ranging implications, including disrupting business activities, reducing investor confidence, and creating unpredictability for individuals, companies, and institutions obliged to comply with the regulations.
“The legal and policy uncertainty resulting from these controversies is detrimental to economic stability and inconsistent with governance founded on the rule of law,” the statement said.
The Tax Reform Acts in question comprise the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and the Joint Revenue Board Act, all originally due to come into effect on 1 January 2026.
The NBA stressed that laws, particularly those with significant social and economic impact, must be produced through transparent and accountable processes. It urged all relevant authorities to act decisively in addressing the situation in the interest of constitutional order, economic stability, and rule of law.
In response to the allegations, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, maintained that no harmonised official version of the bills exists for comparison, complicating verification efforts.
Meanwhile, the National Assembly has established a committee to investigate the matter, though its report is not expected until after the legislators’ year-end recess.
