The Nigerian Bar Association (NBA) has called for the immediate suspension of the newly enacted Tax Reform Acts following allegations that the versions signed into law differ from those passed by the National Assembly.
The call followed claims raised last week by a member of the House of Representatives from Sokoto State, Abdulsamad Dasuki, who alleged that certain provisions of the tax bills were altered before they were officially gazetted.
The development has sparked widespread concern among legal practitioners, lawmakers and policy observers.
In a statement issued on Tuesday, the NBA described the allegations as deeply troubling, warning that they raise serious questions about the credibility and transparency of Nigeria’s legislative process.
The association said the matter goes beyond routine legislative disputes and strikes at the core of constitutional governance.
According to the NBA President, Afam Osigwe, the controversy surrounding the tax laws demands a thorough and transparent investigation to establish how the discrepancies occurred and whether due process was followed from passage to gazetting.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement said.
The NBA noted that the alleged alterations, if proven, would undermined public trust in lawmaking and weaken confidence in democratic institutions.
Osigwe stressed that laws in a democracy must reflect exactly what lawmakers debated and approved, without any post-legislative interference.
Beyond constitutional concerns, the association warned that the uncertainty created by the controversy could have serious economic consequences.
It said doubts over the validity of the tax laws could unsettle the business climate, discourage investment and create confusion for individuals and organisations expected to comply with the new regulations.
“Legal and policy uncertainty of this magnitude unsettles the business environment, erodes investor confidence and creates unpredictability for citizens, businesses and institutions,” the NBA stated.
President Bola Tinubu signed four tax reform bills into law in June 2025 after months of debate and public scrutiny.
The laws include the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill and the Joint Revenue Board (Establishment) Bill.
The Federal Government has slated January 2026 for their implementation.
However, the reforms have faced growing opposition from political leaders and groups, including figures from opposition parties, who have urged the government to halt implementation pending further review.
Despite the criticism, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has defended the reforms, insisting that they are aimed at simplifying tax administration, removing multiple taxation and improving productivity rather than introducing entirely new tax burdens.
The Federal Government has also maintained that the reforms will modernise Nigeria’s fiscal framework and strengthen revenue generation while easing compliance.
The NBA’s intervention added fresh pressure on the government to address the alleged discrepancies and clarify the status of the tax laws before moving ahead with implementation.
