The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have called for the immediate suspension of the implementation of the recently enacted Tax Reform Acts over allegations of post-legislative alterations.
In a statement issued on Tuesday, NBA President, Mazi Afam Osigwe (SAN), said the controversy surrounding the laws poses a serious threat to the integrity, transparency, and credibility of Nigeria’s legislative process. He described the matter as a fundamental constitutional issue and urged a comprehensive, open, and transparent investigation to restore public confidence.
“The Nigerian Bar Association considers it imperative that a comprehensive, open, and transparent investigation be conducted to clarify the circumstances surrounding the enactment of the laws and to restore public confidence in the legislative process. Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended,” Osigwe said.
The NBA also warned that uncertainty arising from the controversy could destabilise the business environment, erode investor confidence, and create unpredictability for individuals, businesses, and institutions expected to comply with the laws.
Similarly, Atiku described the alleged alterations as a “grave assault on legislative supremacy,” accusing the executive of inserting coercive enforcement powers, imposing heavier financial obligations on citizens, and removing key accountability mechanisms without parliamentary approval.
The controversy followed a disclosure by a Sokoto lawmaker, Abdussamad Dasuki, who told the House of Representatives last week that the tax laws gazetted by the Federal Government differed from the versions passed by lawmakers and forwarded to President Bola Tinubu for assent. In response, the House last Thursday set up a seven-member panel to investigate the allegations.
Atiku joined calls for the suspension of the laws, which are scheduled to take effect on January 1, 2026. Both he and the NBA insisted that implementation must be halted pending the outcome of the legislative probe. They also urged the National Assembly to correct any illegal alterations and hold those responsible accountable.
Beyond suspension, Atiku called on the judiciary to strike down unconstitutional provisions, urged civil society and Nigerians to reject what he termed an attack on democratic principles, and asked the Economic and Financial Crimes Commission (EFCC) to investigate and prosecute those allegedly involved.
He alleged that the executive unlawfully inserted provisions granting arrest powers to tax authorities, allowing property seizure and garnishment without court orders, and permitting enforcement sales without judicial oversight, in violation of Sections 4 and 58 of the 1999 Constitution. He also cited increased financial burdens, including a mandatory 20 per cent security deposit before appealing tax assessments, compound interest on tax debts, and stricter reporting requirements.
According to Atiku, these changes make it harder for ordinary Nigerians to challenge unfair tax assessments and raise compliance costs for businesses in an already difficult economic climate. He further accused the government of removing accountability measures such as reporting obligations to the National Assembly, strategic planning requirements, and ministerial oversight provisions.
“This constitutional violation exposes a government more focused on extracting wealth from struggling citizens than empowering them to prosper,” Atiku said, warning that no law can take effect unless duly passed by the National Assembly.
Meanwhile, addressing public concerns, the Executive Chairman of the Akwa Ibom State Revenue Service, Mr. Okon Okon, dismissed reports that bank accounts would be restricted without a Tax Identification Number (TIN) from January 1, 2026, describing such claims as false. He clarified that funds in personal bank accounts are not taxable and said the Joint Tax Board has introduced an online platform that allows citizens to generate TINs within 20 seconds using their National Identification Number and date of birth.
Okon explained that the tax reforms are designed to reduce multiple taxation, simplify the system, and ease the tax burden on Nigerians while promoting economic growth. He noted that the reforms would cut the number of taxes across federal, state, and local governments from 63 to about 10, with clear responsibilities assigned to each tier.
He commended Akwa Ibom State Governor, Umo Eno, for supporting public sensitisation efforts and said the reforms would boost economic activity, enhance development, and reduce interference by non-state actors.
ADEOLA KUNLE
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