The Nigerian Bar Association (NBA) has raised concerns over controversies surrounding the recently passed Tax Reform laws, warning that the issues undermine the integrity, transparency, and credibility of Nigeria’s lawmaking process.
The controversy began last week when House of Representatives member Abdulsamad Dasuki alleged discrepancies between the tax laws approved by the National Assembly and the versions later gazetted.
He claimed that the laws as gazetted did not reflect what was actually debated and approved on the House floor.
In a statement issued on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA said the developments strike at the core of constitutional governance and question the procedural sanctity essential in a democratic legislative process.
Emphasizing the need 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.”
It also urged that all implementation plans for the Tax Reform Acts be suspended until the investigation is completed. “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.
According to the NBA, the legal and policy uncertainty arising from the controversies has far-reaching consequences, including destabilizing the business environment, eroding investor confidence, and creating unpredictability for individuals, businesses, and institutions required to comply with the laws.
The association noted that such uncertainty threatens economic stability and is incompatible with governance grounded in the rule of law.
It stressed that Nigeria’s constitutional democracy requires that laws, especially those with major economic and social impacts, must emerge from 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 statement 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 take effect on January 1, 2026.
However, the alleged discrepancies have sparked widespread debate, with many calling for their suspension.
In response, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, said that no official harmonized version of the passed bills is currently available for comparison, complicating verification efforts.
Meanwhile, the National Assembly has established a committee to investigate the allegations, though its report is expected only after lawmakers’ end-of-year recess.
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