The Nigerian Bar Association (NBA) has demanded the immediate suspension of Nigeria’s recently enacted Tax Reform Acts, citing serious concerns about the integrity and transparency of the legislative process that produced them.
In a statement issued on Tuesday, NBA President Afam Osigwe, SAN, called for a comprehensive investigation into the circumstances surrounding the passage of the controversial legislation, warning that the prevailing uncertainty threatens Nigeria’s economic stability and constitutional governance.
“The controversies that have emerged in relation to the recently enacted Tax Reform Acts raise grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process,” Osigwe stated. “These developments strike at the very heart of constitutional governance and call into question the procedural sanctity that must attend lawmaking in a democratic society.”
The NBA president emphasised that the association views the matter with the utmost seriousness, insisting that clarity must be achieved before any implementation proceeds.
“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,” Osigwe said. “Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended.”
Osigwe warned that the current state of affairs poses significant risks to Nigeria’s business environment and investor confidence. “Legal and policy uncertainty of this magnitude has far-reaching consequences. It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law,” he explained.
The NBA president stressed that such uncertainty is incompatible with the rule of law, particularly for legislation with significant economic and social implications. “Nigeria’s constitutional democracy demands that laws, especially those with profound economic and social implications, emerge from processes that are transparent, accountable, and beyond reproach,” Osigwe stated. “Anything short of this undermines public trust and weakens the foundation upon which lawful governance rests.”
In concluding the statement, Osigwe urged swift action from relevant authorities to address the controversy. “We therefore call 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.”
The Tax Reform Acts have been the subject of intense debate since their passage, with various stakeholders raising questions about the legislative procedures employed during their enactment.
