The Nigerian Bar Association (NBA) has called for a suspension of the recently passed Tax Reform Acts, citing concerns over discrepancies between the version passed by the National Assembly and the version officially gazetted.
The issue first came to light when Abdulsamad Dasuki, a member of the House of Representatives from Sokoto, highlighted potential alterations in the gazetted laws compared to the original bills. In response, the NBA described the situation as raising serious questions about the transparency and credibility of Nigeria’s legislative process. The association urged a full, open investigation to clarify how the differences occurred.
Until these concerns are resolved, the NBA recommends halting all plans to implement the tax laws. According to NBA President Afam Osigwe, the alleged irregularities undermine constitutional governance and cast doubt on the proper legislative procedures that underpin a functioning democracy.
The NBA also warned that the uncertainty surrounding the laws could have serious economic consequences. Legal ambiguities of this scale, the association noted, can destabilize business activities, reduce investor confidence, and create confusion for individuals and companies expected to comply.
President Bola Tinubu signed the four tax reform bills in June, following months of debate and review. The laws include the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill. The government had planned to begin implementation in January 2026, but the move has been met with opposition from political groups and figures, including Peter Obi of the Labour Party and the African Democratic Congress.
Despite the pushback, Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, defended the reforms, emphasizing that they do not constitute new legislation. The government maintains that the reforms aim to modernize Nigeria’s tax system, reduce administrative burdens, simplify compliance, and stimulate domestic economic activity.
