The Nigerian Bar Association (NBA) has called for the suspension of the recently enacted Tax Reform Acts following allegations that parts of the gazetted version were altered after passage by the National Assembly.
Former Vice President Atiku Abubakar echoed the NBA’s position, demanding an immediate halt to the implementation of the new tax laws and urging the Economic and Financial Crimes Commission (EFCC) to investigate what he described as “illegal and unauthorised alterations.”
Atiku condemned the alleged tampering, calling it “a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy.” He accused the executive of engaging in “draconian overreach” that undermines legislative authority and prioritises revenue generation over citizens’ welfare.
Despite the growing controversy, both chambers of the National Assembly proceeded on their Christmas and New Year recess, scheduled to last until January 27, 2026. Lawmakers ignored concerns over the alleged alterations and went ahead to approve the repeal and re-enactment of the 2024 and 2025 budgets. They approved ₦43.561 trillion for 2024 and ₦48.316 trillion for 2025, extending the 2025 budget’s implementation period to March 31, 2026. Meanwhile, the ₦58 trillion 2026 Appropriation Bill advanced to its second reading in the Senate.
The concerns were first raised last week by a House of Representatives member, Abdulsamad Dasuki, who pointed out discrepancies between the versions of the tax laws passed by the National Assembly and those published in the gazette.
Reacting to the revelations, NBA President Afam Osigwe, in a statement, described the situation as one that “raises grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process.” The association demanded “a comprehensive, open, and transparent investigation” to clarify what occurred.
The NBA insisted that implementation of the Tax Reform Acts be suspended until all issues are resolved, adding that the allegations “strike at the heart of constitutional governance and call into question the procedural sanctity of law-making in a democracy.”
Warning of potential economic fallout, the NBA cautioned that such uncertainty could unsettle the business environment, diminish investor confidence, and create unpredictability for citizens and institutions bound by the new laws.
President Bola Tinubu signed the four tax reform bills in June after months of debate and review. The laws—the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and Joint Revenue Board (Establishment) Bill—are scheduled to take effect on January 1, 2026.
However, opposition figures and parties, including Labour Party candidate Peter Obi and the African Democratic Congress (ADC), have joined calls for the suspension of the tax laws pending a thorough investigation.
