NBA urges suspension, investigation of tax reform laws amid controversy

The Nigerian Bar Association (NBA) has raised serious concerns over the recently enacted Tax Reform laws, calling for an urgent investigation and suspension of their implementation amid widespread controversy over alleged discrepancies in the legislative process.

The controversy emerged last week when House of Representatives member Abdulsamad Dasuki alleged that the versions of the tax laws gazetted by the government did not match the bills debated and approved by the National Assembly. According to Dasuki, the discrepancies cast doubt on the credibility of the lawmaking process.

In a statement on Tuesday, NBA President Afam Osigwe, SAN, said the issues threaten the foundation of constitutional governance and compromise the procedural integrity essential in a democratic legislature.

“The Nigerian Bar Association considers it imperative that a full, transparent, and public investigation be conducted to clarify the circumstances surrounding the enactment of these laws and restore public confidence in the legislative process,” the NBA said.

The association also called for the immediate suspension of all plans to implement the Tax Reform Acts until the investigation is concluded.

“Legal and policy uncertainty arising from this controversy is harmful, destabilising the business environment, undermining investor confidence, and creating unpredictability for individuals, businesses, and institutions required to comply with the laws,” the NBA added.

The Tax Reform Acts — comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act — were originally scheduled to take effect on January 1, 2026. However, the reported discrepancies have sparked national debate, with many stakeholders calling for their suspension.

The Presidency and Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, have indicated that no official harmonised version of the bills is available, complicating verification of the claims.

Meanwhile, the National Assembly has set up a committee to probe the allegations, though its findings are expected only after lawmakers’ end-of-year recess.

The NBA stressed that laws with significant economic and social implications must emerge from transparent and accountable processes, warning that unresolved disputes over the Tax Reform Acts could have far-reaching consequences for governance, the economy, and public trust.

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