Dare Babalola
The Nigerian Bar Association (NBA) has sounded the alarm over controversies surrounding the new Tax Reform laws, saying the issues raise red flags about the integrity, transparency, and credibility of Nigeria’s lawmaking process.
Controversy erupted last week when Rep. Abdulsamad Dasuki alleged discrepancies between the tax laws passed by the National Assembly and the versions that were later gazetted.
He claimed the gazetted laws didn’t match what was actually debated and passed by the House.
In a statement signed by NBA President Afam Osigwe (SAN), on Tuesday, the association said the developments undermine constitutional governance and raise questions about the legitimacy of the legislative 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.”
It also urged that all plans for the 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 statement said.
The NBA stated that the controversy is causing major uncertainty, scaring off investors, and making it tough for businesses and individuals to comply with the laws.
The NBA said such uncertainty was inimical to economic stability and incompatible with governance anchored on the rule of law.
It stressed that Nigeria’s constitutional democracy requires that laws, particularly those with significant economic and social implications, 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, comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act, were slated 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, have maintained that no official harmonised version of the passed bills is available for comparison, complicating efforts to verify the claims.
Meanwhile, the National Assembly has set up a committee to probe the allegations, though its report is expected after the lawmakers’ end-of-year recess.
