The Nigerian Bar Association (NBA) has expressed grave concerns over controversies surrounding the recently enacted Tax Reform Acts, warned that the development cast serious doubt on the integrity, transparency and credibility of Nigeria’s lawmaking process.
In a statement issued on Tuesday, December 23, 2025, and signed by its President, Mazi Afam Osigwe, the NBA said the controversies strike at the heart of constitutional governance and raise questions about the procedural sanctity that must underpin legislation in a democratic society.
The association stressed the need for a comprehensive, open and transparent investigation to clarify the circumstances surrounding the enactment of the Tax Reform Acts, noting that such a process is essential to restoring public confidence in the legislative system.
Pending the outcome of such an investigation, the NBA called for the immediate suspension of all plans to implement the Tax Reform Acts, insisting that unresolved procedural issues could have far-reaching consequences for governance and the economy.
According to the NBA, the prevailing legal and policy uncertainty is capable of unsettling the business environment, eroding investor confidence and creating unpredictability for individuals, businesses and institutions required to comply with the law. It warned that such uncertainty is inimical to economic stability and has no place in a system governed by the rule of law.
The NBA further emphasized that Nigeria’s constitutional democracy demands that laws—particularly those with profound economic and social implications must emerge from processes that are transparent, accountable and beyond reproach. Anything short of this, the association noted, undermines public trust and weakens the foundation of lawful governance.
The association therefore urged all relevant authorities to act swiftly and responsibly to address the controversy, in the overriding interest of constitutional order, economic stability and the preservation of the rule of law.
