The Nigerian Bar Association, Nigeria’s foremost professional body for legal practitioners, has expressed deep concern over growing controversies surrounding Nigeria’s newly enacted Tax Reform Acts, warning that the situation raises serious questions about transparency, credibility, and due process in the country’s legislative system.
The association’s intervention follows allegations made last week by Abdulsamad Dasuki, a member of Nigeria’s House of Representatives, the lower chamber of the National Assembly, Nigeria’s federal legislature. Dasuki alleged that there were discrepancies between the versions of the tax reform bills debated and passed by lawmakers and the versions later gazetted as law.
Okay News reports that the controversy has generated widespread public debate, particularly because the laws in question are expected to significantly affect Nigeria’s economy, revenue administration, and business environment from the beginning of the next fiscal year.
In a statement issued on Tuesday, December 23, 2025, and signed by its President, Afam Osigwe, Senior Advocate of Nigeria, the Nigerian Bar Association said the developments strike at the very heart of constitutional governance in Africa’s most populous country.
“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 said.
The association further urged that implementation of the Tax Reform Acts be immediately halted until all questions surrounding the legislative process are fully addressed.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the statement added.
According to the Nigerian Bar Association, the uncertainty created by the controversy carries far-reaching legal and economic implications. It warned that unresolved doubts surrounding the laws could unsettle the business climate, weaken investor confidence, and create confusion for individuals, companies, and institutions required to comply with the new tax framework.
The association emphasized that such uncertainty is incompatible with economic stability and governance anchored on the rule of law. It stressed that in a constitutional democracy like Nigeria, laws with wide economic and social impact must be products of transparent, accountable, and verifiable legislative procedures.
“We therefore call on all relevant authorities to act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law,” the statement concluded.
The Tax Reform Acts include the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service Act, and the Joint Revenue Board Act. All four laws were scheduled to come into effect on Thursday, January 1, 2026.
However, the allegations of discrepancies have led to renewed scrutiny. Nigeria’s Presidency and the Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, Taiwo Oyedele, have stated that no official harmonised version of the passed bills currently exists for direct comparison, complicating verification of the claims.
Meanwhile, Nigeria’s National Assembly has constituted a committee to investigate the allegations, although its findings are expected to be presented after lawmakers return from their end-of-year recess.
