The Nigerian Bar Association has expressed concern over controversies surrounding the recently enacted Tax Reform Acts, warning that the issues threaten the integrity, transparency and credibility of Nigeria’s lawmaking process.
The concerns follow allegations by a member of the House of Representatives, Abdulsamad Dasuki, that discrepancies exist between the tax reform bills passed by the National Assembly and the versions later gazetted into law. Dasuki had claimed that the gazetted laws do not reflect what was debated and approved on the floor of the House.
In a statement issued on Tuesday and signed by its President, Afam Osigwe, SAN, the NBA said the controversy strikes at the heart of constitutional governance and raises serious questions about adherence to due legislative process.
The association called for a comprehensive, open and transparent investigation to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process. It also urged that implementation of the Tax Reform Acts be suspended pending the outcome of such an investigation.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the NBA said.
According to the association, the uncertainty created by the controversy has far-reaching legal and economic implications, including the potential to unsettle the business environment, erode investor confidence and create compliance challenges for individuals, businesses and institutions.
The NBA noted that such uncertainty is inimical to economic stability and incompatible with governance anchored on the rule of law, stressing that laws with significant economic and social consequences must emerge from transparent and accountable processes.
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It therefore called on relevant authorities to act swiftly and responsibly in resolving the matter in the interest of constitutional order, economic stability and the preservation of the rule of law.
The Tax Reform Acts — comprising the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service Act and the Joint Revenue Board Act — are scheduled to take effect on January 1, 2026.
However, the alleged discrepancies have sparked widespread debate and calls for suspension. In response, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have said there is no official harmonised version of the bills passed by the National Assembly available for direct comparison.
The National Assembly has since set up a committee to investigate the allegations, with its findings expected after lawmakers resume from their end-of-year recess.