The Nigerian Bar Association (NBA) has raised serious concerns over controversies surrounding the recently enacted Tax Reform Acts, warning that the issues threaten the credibility, transparency, and integrity of Nigeria’s legislative process.
The controversy emerged after Abdulsamad Dasuki, a member of the House of Representatives, alleged that the versions of the tax laws passed by the National Assembly differed from those later gazetted. According to him, the published laws do not accurately reflect what lawmakers debated and approved.
In a statement released on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA described the situation as a direct challenge to constitutional governance and democratic legislative procedures.
The association called for a thorough, transparent, and independent investigation to clarify how the laws were enacted and to restore public confidence in the legislative process.
“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,” the statement said.
Pending the outcome of such an investigation, the NBA urged the immediate suspension of all plans to implement the Tax Reform Acts.
According to the association, the uncertainty created by the alleged discrepancies could disrupt the business environment, weaken investor confidence, and create confusion for individuals, businesses, and institutions required to comply with the laws. It warned that such instability is incompatible with governance based on the rule of law and could undermine economic stability.
The NBA stressed that laws with far-reaching economic and social consequences must be products of transparent and accountable legislative processes, urging relevant authorities to act swiftly in the national interest.
The Tax Reform Acts—comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act—are scheduled to take effect on January 1, 2026.
However, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have said that no officially harmonised version of the bills exists for comparison, complicating verification of the claims.
Meanwhile, the National Assembly has constituted a committee to investigate the allegations, although its findings are expected after lawmakers return from their end-of-year recess.
