The Nigerian Bar Association (NBA) has called for the immediate suspension of the recently enacted Tax Reform Acts, citing alleged alterations in the gazetted versions of the laws compared to what was passed by the National Assembly.
The controversy arose last week when Abdulsamad Dasuki, a member of the House of Representatives from Sokoto, flagged discrepancies between the National Assembly-approved tax bills and their published gazetted versions.
In a statement on Tuesday, NBA President Afam Osigwe described the situation as raising “grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process,” and demanded “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 implementing the Tax Reform Acts should be immediately suspended,” Osigwe said. He added that the allegations “strike at the very heart of constitutional governance and call into question the procedural sanctity that must attend lawmaking in a democratic society.”
The NBA further warned that the dispute could have wide-ranging economic consequences. “Legal and policy uncertainty of this magnitude unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law,” the statement noted.
President Bola Tinubu signed the four tax reform bills into law in June, concluding months of parliamentary scrutiny and public debate.
The laws include the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and Joint Revenue Board (Establishment) Bill.
The Federal Government has scheduled the laws’ implementation for January 2026, a timeline that has already generated public controversy.
Opposition leaders and parties, including Peter Obi of the Labour Party (LP) and the African Democratic Congress (ADC), have urged the government to halt the rollout.
Meanwhile, Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, defended the reforms, insisting that the government is not introducing new laws.
Authorities maintain that the tax reforms are designed to transform Nigeria’s fiscal landscape, simplify tax compliance, eliminate burdensome levies, and stimulate domestic productivity.