NBA Demands for Suspension of Tax Reform Acts Over Alleged Alterations

• The Nigerian Bar Association has urged the Federal Government to suspend implementation of the new Tax Reform Acts, warning that alleged alterations have created legal uncertainty and could harm investor confidence.

The Nigerian Bar Association (NBA) has called for the immediate suspension of the newly enacted Tax Reform Acts following allegations that the versions signed into law differ from what was passed by the National Assembly.

The association warned that the controversy surrounding the laws has created serious legal uncertainty capable of negatively affecting Nigeria’s economy, business environment, and investor confidence.

The call follows an alarm raised by a member of the House of Representatives from Sokoto State, Abdulsamad Dasuki, who alleged discrepancies between the tax bills approved by lawmakers and the versions later gazetted as law. According to him, some sections appear to have been altered, triggering widespread concern within legal and political circles.

Reacting to the development, the NBA said the situation raises serious questions about the integrity and credibility of Nigeria’s legislative process, describing the matter as troubling and unacceptable in a democracy anchored on due process and transparency.

In a statement issued on Tuesday and signed by its President, Afam Osigwe, the association demanded a thorough, transparent investigation into how the alleged alterations occurred.

The NBA stressed that the circumstances surrounding the enactment of the laws must be fully clarified to protect public confidence in the lawmaking process.

“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.

Osigwe noted that the allegations go beyond minor technical errors and strike at the heart of constitutional governance, stressing that lawmaking must strictly follow laid-down procedures to safeguard the rule of law.

The association further warned that uncertainty surrounding the tax laws could have far-reaching economic implications. According to the NBA, unclear or disputed legislation unsettles the business climate, weakens investor confidence, and creates unpredictability for individuals, companies, and institutions expected to comply with the laws.

President Bola Tinubu signed four tax reform bills into law in June after months of debate and public scrutiny. The laws include the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill.

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The Federal Government has fixed January 2026 as the commencement date for implementation, a move that has continued to generate nationwide controversy.

Several opposition figures and political groups, including Peter Obi of the Labour Party and the African Democratic Party, have also called for the suspension of the reforms, citing concerns over both the process and potential impact.

Despite the criticism, the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, has defended the reforms, insisting they are not designed to introduce new taxes but to restructure the system for greater efficiency.

The Federal Government maintains that the reforms aim to simplify tax administration, eliminate multiple taxation, ease compliance, and boost domestic productivity.