The Nigerian Bar Association (NBA) has expressed serious concerns over controversies trailing the recently enacted Tax Reform Acts, warning that the issues threaten the integrity and credibility of Nigeria’s legislative process.
In a statement signed by its President, Mazi Afam Osigwe (SAN), the NBA said the developments surrounding the passage of the laws raise grave questions about transparency, accountability and adherence to constitutional procedures in lawmaking.
According to the association, the controversy strikes at the core of constitutional governance and undermines the procedural sanctity that must characterise legislation in a democratic society.
The NBA called for a comprehensive, open and transparent investigation to establish the true circumstances under which the Tax Reform Acts were enacted, stressing that such a process is necessary to restore public confidence in the National Assembly and the broader legislative framework.
“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.
The NBA warned that the prevailing legal and policy uncertainty could have far-reaching consequences for the country, noting that it has the potential to unsettle the business environment, weaken investor confidence and create unpredictability for individuals, businesses and institutions expected to comply with the new laws.
The association described the situation as inimical to economic stability, insisting that uncertainty of such magnitude has no place in a system governed by the rule of law.
Emphasising the importance of due process, the NBA said Nigeria’s constitutional democracy requires that laws—particularly those with significant economic and social implications—must emerge from processes that are transparent, accountable and beyond reproach.
It cautioned that anything short of this standard risks eroding public trust and weakening the foundations of lawful governance.
The NBA therefore urged all relevant authorities to act swiftly and responsibly to address the controversy, in the overriding interest of constitutional order, economic stability and the preservation of the rule of law.
