The Nigerian Bar Association (NBA) has expressed concern over the controversies trailing the recently enacted Tax Reform laws, warning that the developments raise serious questions about the integrity, transparency, and credibility of Nigeria’s legislative process.
The dispute emerged last week after a member of the House of Representatives, Abdulsamad Dasuki, alleged inconsistencies between the tax laws passed by the National Assembly and the versions subsequently gazetted.
Dasuki claimed that the gazetted documents did not accurately reflect the bills debated and approved on the floor of the House.
In a statement released on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA said the situation strikes at the heart of constitutional governance and undermines the procedural sanctity expected in a democratic lawmaking process.
Calling for clarity, the association said, “The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process.”
The NBA also called for an immediate halt to all implementation plans for the Tax Reform Acts until the investigation is concluded.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement added.
According to the association, the uncertainty created by the controversy carries far-reaching implications, including disruption to the business environment, erosion of investor confidence, and increased unpredictability for individuals, businesses, and institutions expected to comply with the laws.
The NBA stressed that such uncertainty is harmful to economic stability and incompatible with governance founded on the rule of law.
It further emphasised that Nigeria’s constitutional democracy demands that laws—especially those with significant economic and social consequences—must be produced through transparent and accountable processes.
“We therefore call on all relevant authorities to act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law,” the association concluded.
The Tax Reform Acts, which include the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act, were scheduled to come into effect on January 1, 2026.
However, the alleged discrepancies have generated widespread debate, with several stakeholders calling for their suspension.
In response, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have maintained that there is no official harmonised version of the passed bills available for comparison, making verification of the claims difficult.
Meanwhile, the National Assembly has constituted a committee to investigate the allegations, although its report is expected after lawmakers resume from their end-of-year recess.