The Nigerian Bar Association (NBA) and former Vice President, Atiku Abubakar, have urged the Federal Government to suspend the enforcement of the newly enacted Tax Reform Acts amid allegations that the laws were modified after approval by the National Assembly.
In a statement issued on Tuesday, NBA President, Mazi Afam Osigwe (SAN), said the controversy surrounding the tax laws poses a threat to the integrity of Nigeria’s legislative process and raises weighty constitutional questions.
He called for a thorough and transparent probe, emphasising that confidence in the legislature must be preserved.
“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. Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” Osigwe said.
The NBA cautioned that the uncertainty generated by the dispute could discourage investors, disrupt commercial activities, and create confusion for individuals and institutions expected to comply with the new laws.
In the same vein, Atiku criticised the alleged alterations, describing them as a “grave assault on legislative supremacy.”
He accused the executive arm of government of inserting severe enforcement powers and heavier financial burdens without legislative consent.
According to him, some of the alleged additions include arrest powers for tax officials, confiscation of property without court orders, and enforcement measures without judicial oversight.
“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included,” Atiku said.
He also expressed concern over rising financial pressure on citizens, including a mandatory 20 per cent deposit before challenging tax assessments and stricter reporting obligations for businesses.
The controversy emerged after a Sokoto State lawmaker, Abdussamad Dasuki, informed the House of Representatives that the version of the tax laws signed and gazetted by the Federal Government differed from what lawmakers approved.
In reaction, the House constituted a seven-member committee to investigate the allegation.
The tax laws are expected to take effect from January 1, 2026.
Both Atiku and the NBA maintained that the implementation should be halted until the investigation is concluded.
They called on the National Assembly to reverse any unlawful alterations and ensure accountability for those responsible.
Atiku further urged the judiciary to nullify any unconstitutional provisions and called on Nigerians and civil society organisations to oppose what he described as an attack on democracy.
“This draconian overreach by the executive branch undermines the foundational principle of legislative supremacy in the making of laws,” he said.
