The Nigerian Bar Association (NBA) has formally demanded an urgent investigation into serious controversies surrounding the new tax reform legislation signed by President Bola Ahmed Tinubu. This call follows alarming reports that the versions of the tax laws made available to the Nigerian public contain discrepancies when compared to the copies purportedly passed by the National Assembly.
NBA President Raises Constitutional Alarm
In a strongly-worded statement issued on Tuesday morning and signed by its President, Afam Osigwe (SAN), the NBA declared that these mounting controversies strike at the core of Nigeria's constitutional governance. The association argued that the situation casts a dark shadow over the credibility and integrity of the legislative process.
"These developments strike at the very heart of constitutional governance and call into question the procedural sanctity that must attend lawmaking in a democratic society," the NBA's statement read. The legal body emphasized that such uncertainties are detrimental, as they unsettle the business environment, erode investor confidence, and create unpredictability for individuals and institutions obligated to comply with the law.
Call for Suspension and Transparent Probe
The NBA has put forward two critical demands to address the crisis. First, it has called for an immediate suspension of all plans to implement the Tax Reform Acts until the matter is conclusively resolved. Second, it insists on a comprehensive, open, and transparent investigation to clarify the exact circumstances surrounding the enactment of the laws.
"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," Osigwe stated. He stressed that Nigeria's democracy requires laws, especially those with significant economic impact, to emerge from processes that are transparent and beyond reproach.
Background of the Tax Reform Acts
President Bola Ahmed Tinubu signed a major overhaul of Nigeria's tax system into law on June 26, 2025. This overhaul consists of four major pieces of legislation, now collectively known as the Tax Reform Acts. They are generally scheduled to take effect from January 1, 2026.
The reforms have been promoted as a measure to alleviate the tax burden on low-income Nigerians. Experts indicate that individuals earning below a designated minimum income threshold are expected to pay little or no personal income tax. This design aims to address persistent criticism that Nigeria's previous tax system unfairly overtaxed the poor while undertaxing wealthier citizens.
The NBA concluded its statement by urging all relevant authorities to act swiftly to resolve these controversies and uphold the sanctity of Nigeria's lawmaking process.
