The Nigerian Bar Association (NBA) has called for the immediate suspension of the Tax Reform Act, citing serious controversies surrounding its passage and warning that the issues threaten Nigeria’s democratic and legislative integrity.
In a statement issued on Tuesday by its President, Mazi Afam Osigwe, the NBA expressed deep concern over what it described as procedural irregularities in the enactment of the tax laws, stressing that transparency, accountability, and constitutional compliance must underpin all legislative processes.
According to the association, the circumstances surrounding the passage of the Tax Reform Act have raised questions about the sanctity of lawmaking in a constitutional democracy, especially for legislation with wide-ranging economic and social consequences.
Call for Independent Investigation
The NBA urged authorities to institute a comprehensive, open, and transparent investigation into how the Tax Reform Act was enacted, saying such a step is necessary to restore public trust and confidence in Nigeria’s legislative system.
Pending the outcome of the investigation, the association insisted that all plans to implement the law should be suspended immediately.
Economic and Investor Risks
The lawyers’ body warned that ongoing legal and policy uncertainty surrounding the tax reforms poses significant risks to Nigeria’s economy. According to the NBA, the situation could unsettle the business environment, weaken investor confidence, and create unpredictability for individuals, businesses, and institutions expected to comply with the law.
“Legal and policy uncertainty of this magnitude is inimical to economic stability and should have no place in a system governed by the rule of law,” the statement said.
Rule of Law Must Be Upheld
The NBA stressed that Nigeria’s constitutional democracy requires laws to emerge from processes that are transparent, accountable, and beyond reproach, warning that any deviation undermines public confidence and weakens the foundations of lawful governance.
The association therefore called on relevant authorities to act swiftly to address the controversy surrounding the Tax Reform Act in the interest of constitutional order, economic stability, and the preservation of the rule of law.
