NBA calls for probe, suspension of tax reform laws amid rising controversy

The Nigerian Bar Association (NBA) has demanded a full investigation and temporary suspension of Nigeria’s newly enacted Tax Reform laws, which have generated widespread controversy over alleged discrepancies in their passage.

The controversy erupted last week when House of Representatives member Abdulsamad Dasuki claimed that the versions of the tax laws gazetted by the government did not match those debated and approved by the National Assembly. According to Dasuki, the inconsistencies cast doubt on the integrity of the legislative process.

In a statement on Tuesday, NBA President Afam Osigwe, SAN, said the matter strikes at the heart of constitutional governance and the procedural sanctity essential to a functioning democracy.

“The Nigerian Bar Association insists that a comprehensive, open, and transparent investigation must be conducted to clarify the circumstances surrounding the enactment of these laws and restore public confidence in the legislative process,” the statement said.

The NBA also called for the immediate suspension of all plans to implement the Tax Reform Acts until the investigation is concluded.

“The ongoing uncertainty is highly detrimental, creating legal and policy ambiguity that undermines investor confidence, disrupts business planning, and generates unpredictability for all stakeholders required to comply with the laws,” the association added.

The Tax Reform Acts, which include the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service Act, and Joint Revenue Board Act, were scheduled to take effect on January 1, 2026. But the alleged discrepancies have prompted calls for a halt in implementation until clarity is achieved.

The Presidency and Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, have stated that no official harmonised version of the bills is available, making verification of the claims challenging.

Meanwhile, the National Assembly has constituted a committee to investigate the allegations, with its report expected only after the lawmakers’ end-of-year recess.

The NBA stressed that the controversy highlights serious concerns about transparency, accountability, and adherence to due process in Nigeria’s legislative system, warning that unresolved disputes over such laws could have far-reaching economic and governance consequences.