By THE Nigerian Bar Association (NBA) has urged the Federal Government to immediately halt the implementation of the newly enacted Tax Reform Acts, citing concerns over alleged alterations and procedural lapses in the lawmaking process.
In a statement issued on Tuesday and signed by its President, Mazi Afam Osigwe, SAN, the association warned that the controversies surrounding the passage of the tax laws pose a serious threat to the integrity, transparency, and credibility of Nigeria’s legislative system. The NBA noted that the manner in which the Tax Reform Acts were enacted has given rise to legal and procedural uncertainties, casting doubts on due process and undermining public trust in democratic institutions.
According to the association, lawmaking in a constitutional democracy must be guided by clear, open, and verifiable procedures, particularly for legislation with far-reaching economic and social implications such as taxation. The NBA called for a thorough, open, and transparent investigation to establish whether the laws were altered during or after their passage by the National Assembly.
The association stressed that all steps towards implementing the tax reforms should be suspended pending the outcome of such an inquiry. Proceeding with implementation while the controversies remain unresolved could exacerbate legal and policy uncertainty, with negative implications for the economy. Uncertainty of this nature unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law, thereby posing a threat to economic stability.
The NBA further emphasised that Nigeria’s constitutional democracy requires that laws – especially those regulating taxation and economic management – must emanate from processes that are transparent, accountable, and beyond reproach. It therefore called on the relevant authorities to act swiftly to resolve the issues surrounding the Tax Reform Acts in the interest of constitutional order, public confidence, and economic stability.
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