The Nigerian Bar Association (NBA) has expressed deep worry over the controversies surrounding the recently passed Tax Reform Acts, cautioning that the situation raises serious questions about the integrity, openness, and credibility of Nigeria’s lawmaking process.
In a firm statement signed by its President, Mazi Afam Osigwe, SAN, the NBA said the developments touch the very foundation of constitutional governance and undermine the procedural standards expected in a democratic system.
The association noted that the manner in which the Tax Reform Acts were passed requires immediate and careful examination, warning that failure to address the issues could weaken public trust in the National Assembly and the rule of law. The NBA stressed the need for a full, transparent, and inclusive investigation to clarify how the laws were enacted and to rebuild public confidence in the legislative process.
It also called for the immediate suspension of the implementation of the Tax Reform Acts until a thorough review is completed, pointing out that the uncertainty surrounding the laws presents serious legal and economic risks. According to the NBA, unanswered questions about the validity of the Acts could disrupt the business environment, discourage investors, and create compliance difficulties for individuals, businesses, and institutions expected to operate under the new tax regime.
The association warned that such legal and policy uncertainty can have wide-reaching effects, including economic instability and erosion of investor confidence, outcomes that are inconsistent with the rule of law.
Reaffirming its commitment to constitutional democracy, the NBA emphasized that laws with significant economic and social impact must be enacted through processes that are transparent, accountable, and credible. It urged relevant authorities to act quickly and responsibly to resolve the controversy, cautioning that inaction could further damage public trust in governance and weaken democratic institutions. The NBA concluded that safeguarding constitutional order, economic stability, and the rule of law should remain the guiding principles in addressing the issue.
