The Nigerian Bar Association (NBA) has called on the Federal Government to immediately suspend the implementation of the recently enacted Tax Reform Acts, citing widespread controversy and serious concerns over the credibility of the legislative process that produced the laws.
In a statement issued on Tuesday, NBA President, Mr Afam Osigwe, said the circumstances surrounding the passage of the tax laws have raised fundamental questions about transparency, integrity and compliance with constitutional procedures in Nigeria’s lawmaking process.
According to Osigwe, legislation with such wide-ranging economic and social implications must emerge from processes that are open, accountable and firmly grounded in constitutional principles.
He warned that any deviation from these standards undermines democratic governance and weakens public trust in state institutions.
“The controversies that have emerged in relation to the recently enacted Tax Reform Acts raise grave concerns about the integrity, transparency and credibility of Nigeria’s legislative process,” the statement read. “
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 noted that the unresolved disputes surrounding the tax laws have already generated public mistrust and cast doubt on the sanctity of the National Assembly’s legislative procedures.
Osigwe warned that proceeding with the implementation of the laws under such conditions would further erode confidence in democratic institutions.
The association therefore called for a comprehensive, open and transparent investigation to clarify the circumstances under which the Tax Reform Acts were enacted.
According to the NBA, such an inquiry is essential to restore public confidence in both the legislative process and the substance of the reforms themselves.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” the association said.
Beyond constitutional concerns, the NBA also warned of the economic consequences of implementing disputed laws. Osigwe noted that legal and policy uncertainty creates instability, unsettles the business environment and discourages both local and foreign investment.
“Legal and policy uncertainty of this magnitude has far-reaching consequences. It erodes investor confidence and creates unpredictability for individuals, businesses and institutions expected to comply with the law,” the statement added.
Describing such uncertainty as incompatible with the rule of law, the NBA urged the Federal Government, the National Assembly and relevant stakeholders to act swiftly and responsibly in the national interest.
“Nigeria’s constitutional democracy demands that laws, especially those with profound economic and social implications, emerge from processes that are transparent, accountable and beyond reproach,” the association warned, stressing that anything less would weaken public trust and the foundations of lawful governance.