The Nigerian Bar Association (NBA) has called for an independent and transparent investigation into controversies trailing the recently enacted Tax Reform laws, warning that the alleged discrepancies have cast serious doubts on the credibility of Nigeria’s legislative process.
The call followed allegations by a member of the House of Representatives, Abdulsamad Dasuki, who claimed that the versions of the tax laws signed into law and gazetted differ from what lawmakers debated and approved on the floor of the National Assembly.
In a statement issued on Tuesday and signed by the NBA President, Afam Osigwe, SAN, the association said the development strikes at the heart of constitutional governance and threatens public trust in democratic lawmaking.
“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,” the statement read.
The NBA also urged the Federal Government to halt all plans to implement the Tax Reform Acts until the issues raised are fully examined and resolved.
“Until these concerns are thoroughly addressed, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the association stated.
According to the NBA, the uncertainty generated by the controversy could have far-reaching legal and economic consequences, including destabilising the business environment, weakening investor confidence and creating confusion for individuals and organisations expected to comply with the laws.
The association stressed that such uncertainty is incompatible with governance founded on the rule of law, particularly for legislation with wide-ranging economic and social implications.
“Nigeria’s constitutional democracy demands that laws, especially those affecting the economy and public welfare, must emerge from transparent, accountable and credible processes,” the NBA added.
The Tax Reform Acts—comprising the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act and the Joint Revenue Board Act—are scheduled to take effect on January 1, 2026.
However, the alleged inconsistencies have sparked intense public debate and renewed calls for their suspension.
Reacting to the claims, the Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have insisted that there is only one valid version of the bills, noting that no officially harmonised copy exists for comparison.
Meanwhile, the National Assembly has constituted a committee to investigate the allegations, although its findings are expected after lawmakers resume from the end-of-year recess.
The NBA urged all relevant authorities to act promptly, saying swift action is necessary “in the overriding interest of constitutional order, economic stability and the preservation of the rule of law.”
