The Nigerian Bar Association (NBA) has issued a powerful demand for the immediate suspension of the recently enacted Tax Reform Acts. The legal body cites serious controversies surrounding the laws' passage, which it claims undermine the integrity of Nigeria's legislative process.
Constitutional Concerns and Call for Investigation
In a strongly-worded statement personally signed and released on Sunday, 23 December 2025, the NBA President, Mazi Afam Osigwe, SAN, expressed deep concern. The association highlighted that questions over how the laws were enacted raise critical issues of transparency, credibility, and adherence to constitutional procedures.
The NBA argued that these controversies "strike at the very heart of constitutional governance" and jeopardize the procedural sanctity required for lawmaking in a democracy. To address this, the association insists authorities must launch a comprehensive, open, and transparent investigation. This probe would establish the true circumstances of the acts' enactment and reassure Nigerians that due process was followed.
"Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended," the NBA declared.
Economic Risks of Legal Uncertainty
Beyond the constitutional crisis, the NBA warned of severe economic repercussions. The association noted that unclear or disputed laws of this magnitude create a dangerous environment for business and investment.
"Legal and policy uncertainty of this magnitude has far-reaching consequences," the statement explained. "It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law."
The NBA stressed that such confusion could directly harm Nigeria's economic stability, discouraging both local and foreign investment at a critical time.
A Threat to Democratic Foundations
The association emphasized that Nigeria's constitutional democracy requires laws, especially those with major economic and social impacts, to emerge from processes that are transparent, accountable, and beyond reproach.
Any deviation from these standards, the NBA warned, undermines public trust and weakens the foundations of lawful governance. The statement served as a stark reminder that the rule of law is paramount.
In its concluding appeal, the NBA called on all relevant authorities to "act swiftly and responsibly in addressing this controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law."
