The Nigerian Bar Association (NBA) has urged for the immediate suspension of plans to implement the newly enacted Tax Reform Acts, insisting that serious controversies surrounding the laws must be thoroughly investigated before they take effect. NBA President Mazi Afam Osigwe, SAN, said the situation raises grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process, especially when laws with far-reaching economic impact are concerned.
In a statement issued on December 23, 2025, Osigwe stressed that reports of differences between the versions of the tax reform bills passed by the National Assembly and those gazetted and released to the public undermine public confidence in lawmaking and shake the foundations of constitutional democracy. The NBA wants a comprehensive, open, and transparent investigation to clarify the circumstances of their enactment and restore trust in the legislative process before implementation goes ahead.
The association warned that allowing the laws to take effect amid unresolved questions could unsettle the business environment, erode investor confidence, and create unpredictable conditions for individuals and institutions expected to comply with the new regime. The call for suspension comes as lawmakers and civil society groups also push for clarity and accountability in how the tax laws were finalized.
