The Nigerian Bar Association (NBA) has called for the immediate suspension of Nigeria’s Tax Reform Acts, citing alleged discrepancies between the versions passed by the National Assembly and those later gazetted into law.
In a statement issued on Tuesday, Afam Osigwe, NBA President, said implementation of the laws should be halted until the inconsistencies are fully investigated and resolved.
Osigwe warned that the allegations “strike at the very heart of constitutional governance,” stressing that any deviation from due legislative process undermines the integrity of lawmaking in a democracy.
The NBA also cautioned that uncertainty surrounding the reforms could harm Nigeria’s business environment, weaken investor confidence, and create confusion for taxpayers. “It unsettles the business environment and creates unpredictability for individuals, businesses, and institutions required to comply with the law,” the association said.
President Bola Tinubu signed four tax reform bills into law in June: the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill. The Federal Government has scheduled their implementation for January 2026.
However, opposition to the reforms has intensified. Political figures and parties, including Peter Obi and the African Democratic Party (ADC), have called for a pause, while concerns escalated after lawmaker Abdulsamad Dasuki alleged that the gazetted laws differ from what lawmakers approved.
Dasuki said a review of parliamentary records and harmonised versions showed inconsistencies with the gazetted copies. He urged the Speaker of the House to submit all relevant documents to the Committee of the Whole for urgent scrutiny, describing the issue as a constitutional matter.
The NBA’s intervention adds legal weight to the controversy and raises the prospect of delayed implementation, increased regulatory uncertainty, and heightened anxiety for investors and businesses ahead of the planned January 2026 rollout.
