NBA, Atiku Demand Suspension of Tax Reform Acts Over Alleged Illegal Alterations

NBA, Atiku Demand Suspension of Tax Reform Acts Over Alleged Illegal Alterations

The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have raised serious concerns over alleged post-legislative alterations to the recently enacted Tax Reform Acts, calling for the immediate suspension of their implementation pending a full investigation.

In a statement issued on Tuesday, NBA President, Mazi Afam Osigwe (SAN), warned that the controversy surrounding the laws poses a grave threat to the integrity, transparency and credibility of Nigeria’s legislative process, stressing that the matter strikes at the core of constitutional governance.

Osigwe called for a comprehensive, open and transparent investigation to clarify the circumstances surrounding the enactment of the laws and to restore public confidence. He insisted that until the issues are fully examined and resolved, implementation of the Tax Reform Acts should be suspended immediately.

The NBA further cautioned that the legal and policy uncertainty generated by the controversy could destabilise the business environment, weaken investor confidence, and create unpredictability for individuals and organisations expected to comply with the laws.

Similarly, Atiku Abubakar described the alleged alterations as a “grave assault on legislative supremacy,” accusing the Bola Tinubu-led executive of unlawfully inserting coercive enforcement provisions, imposing harsher financial obligations on citizens, and removing key accountability mechanisms without National Assembly approval.

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The controversy followed claims by a Sokoto lawmaker, Abdussamad Dasuki, that the version of the tax laws gazetted by the Federal Government differed from the final copy passed by lawmakers and transmitted to President Bola Tinubu for assent. In response, the House of Representatives last week constituted a seven-member committee to probe the allegations.

As the laws are scheduled to take effect on January 1, 2026, Atiku joined growing calls for the executive to halt their implementation while the legislature completes its investigation.

Both Atiku and the NBA urged the National Assembly to correct any unlawful changes and hold those responsible accountable. Atiku further called on the judiciary to strike out unconstitutional provisions, encouraged civil society organisations and Nigerians to resist what he described as an erosion of democratic values, and asked the Economic and Financial Crimes Commission (EFCC) to investigate and prosecute those allegedly involved.

Atiku alleged that the purported amendments granted arrest powers to tax authorities, allowed property seizure and garnishment without court orders, and enabled enforcement sales without judicial oversight, alongside increased financial burdens such as a mandatory 20 per cent security deposit before appealing tax assessments and the imposition of compound interest on tax debts.

He warned that the changes would make it harder for ordinary Nigerians to challenge unfair tax assessments, raise compliance costs for businesses, and weaken legislative oversight by removing reporting and supervisory mechanisms.

Atiku cautioned that allowing such alterations to stand would undermine the principle that no law can take effect without National Assembly approval, warning that failure to uphold this safeguard risks pushing the country toward authoritarian governance.

NBA, Atiku Demand Suspension of Tax Reform Acts Over Alleged Illegal Alterations