The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have urged the Federal Government to suspend the implementation of the new Tax Reform Acts amid allegations that the laws were altered after passage by the National Assembly.
In a statement on Tuesday, NBA President, Mazi Afam Osigwe (SAN), said the controversy around the tax laws threatens the credibility of Nigeria’s law-making process and raises serious constitutional concerns.
He called for a full and transparent investigation, stressing that public trust in the legislature must be protected.
“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 warned that uncertainty caused by the dispute could scare investors, disrupt businesses, and create confusion for individuals and institutions expected to obey the new laws.
Similarly, Atiku criticised the alleged changes, describing them as a “grave assault on legislative supremacy.”
He accused the executive arm of government of adding harsh enforcement powers and heavier financial obligations without the approval of lawmakers.
According to him, some of the alleged insertions include arrest powers for tax officials, seizure of property without court orders, and enforcement actions 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 raised concerns about increased financial pressure on citizens, including a compulsory 20 per cent deposit before appealing tax assessments and tougher reporting requirements for businesses.
The controversy began after a lawmaker from Sokoto State, Abdussamad Dasuki, told the House of Representatives that the version of the tax laws signed and gazetted by the Federal Government was different from what lawmakers approved.
In response, the House set up a seven-member committee to investigate the allegation.
The tax laws are scheduled to take effect from January 1, 2026.
Both Atiku and the NBA said the rollout should be suspended until the investigation is completed.
They urged the National Assembly to correct any illegal changes and ensure those responsible are held accountable.
Atiku also called on the judiciary to strike down any unconstitutional sections and asked Nigerians and civil society groups to resist 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.
