The Nigerian Bar Association (NBA) has called for the immediate suspension of the implementation of the recently enacted Tax Reform Acts, citing serious concerns over alleged alterations and procedural irregularities in the lawmaking process.
In a statement issued on Tuesday and signed by its President, Mazi Afam Osigwe, SAN, the association warned that controversies surrounding the passage of the tax laws threaten the integrity, transparency, and credibility of Nigeria’s legislative process.
The NBA said the circumstances under which the Tax Reform Acts were enacted have created legal and procedural uncertainties, raising questions about due process and weakening public confidence in democratic institutions.
“The controversies that have emerged in relation to the recently enacted Tax Reform Acts raise grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process,” the association stated.
According to the NBA, lawmaking in a constitutional democracy must follow clear, open, and verifiable procedures, particularly when the legislation carries far-reaching economic and social consequences such as taxation.
The association called for a comprehensive, open, and transparent investigation to determine whether the laws were altered during or after passage by the National Assembly. Pending the outcome of such a probe, it insisted that all plans to implement the tax laws should be suspended immediately.
The NBA warned that proceeding with implementation amid unresolved controversies would deepen legal and policy uncertainty, with adverse consequences for the economy.
“Legal and policy uncertainty of this magnitude unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law,” the statement said, adding that such uncertainty is inimical to economic stability.
The association stressed that Nigeria’s constitutional democracy demands that laws—especially those governing taxation and economic management—must emerge from processes that are transparent, accountable, and beyond reproach.
It urged relevant authorities to act swiftly to address the controversy in the interest of constitutional order, economic stability, and the preservation of the rule of law.
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