The Nigerian Bar Association (NBA) has raised serious concerns over the controversies surrounding the recently enacted Tax Reform Acts, warning that the issues cast doubt on the integrity and sanctity of Nigeria’s lawmaking process.
In a statement dated December 23, 2025, and signed by its President, Mazi Afam Osigwe, SAN, the NBA said the circumstances surrounding the passage of the laws raise grave questions about transparency, credibility and adherence to constitutional procedures in the legislative process.
According to the association, the developments strike at the heart of constitutional governance and call into question the procedural sanctity that must guide lawmaking in a democratic society. The NBA stressed that public confidence in legislation can only be sustained where laws emerge from processes that are open, accountable and beyond reproach.
The association therefore called for a comprehensive, open and transparent investigation to clarify the circumstances under which the Tax Reform Acts were enacted. It further urged that all plans for the implementation of the laws be immediately suspended until the issues identified are fully examined and resolved.
The NBA warned that legal and policy uncertainty of such magnitude could have far-reaching consequences for the country, including unsettling the business environment, eroding investor confidence and creating unpredictability for individuals, businesses and institutions required to comply with the law.
It noted that such uncertainty is inimical to economic stability and incompatible with the rule of law, adding that laws with profound economic and social implications must be products of processes that inspire trust and legitimacy.
Reaffirming its commitment to constitutional democracy, the NBA called on all relevant authorities to act swiftly and responsibly in addressing the controversy, in the overriding interest of constitutional order, economic stability and the preservation of the rule of law.
