The Nigerian Bar Association (NBA) wants the suspension of the Tax Reform Acts over the alleged alteration of some sections in the gazetted version, as opposed to what was passed by the National Assembly.
Last week, a member of the House of Representatives from Sokoto, Abdulsamad Dasuki, raised an alarm over alleged differences between the tax laws passed by the National Assembly and the gazetted version.
Following the lawmaker’s disclosure, the NBA, in a statement on Tuesday, said the development raises “grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process” and called for “a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws.”
“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 in the statement by its president, Afam Osigwe.
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Osigwe said the allegations “strike at the very heart of constitutional governance and call into question the procedural sanctity that must attend lawmaking in a democratic society”.
The NBA also cautioned that the controversy could have economic implications, noting that such “legal and policy uncertainty of this magnitude has far-reaching consequences.
“It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law.”
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President Bola Tinubu signed the four tax reform bills in June, ending months of scrutiny and intense debates. The four bills, now laws, were the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment)Bill.
The Federal Government selected January 2026 for the implementation of the laws, but the move has stirred controversy in the country.
Opposition leaders and groups, including Peter Obi of the Labour Party (LP), the African Democratic Party (ADC), have asked the Federal Government to stop the implementation of the law.
However, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has defended the reforms and said the Federal Government was not introducing new laws.
The Federal Government argued these tax laws would transform Nigeria’s fiscal landscape, eliminate burdensome taxes, reduce tax compliance complexities, and foster domestic productivity, among others.
