The Nigerian Bar Association (NBA) has called for an investigation into the controversies surrounding the tax reform laws introduced by President Bola Tinubu.

There have been reports that the versions of the tax laws released to the public differ from the versions passed by the National Assembly. The discrepancies in the two copies have sparked a debate on the transparency of the legislature, with many stakeholders and members of the public seeking clarity.

In a statement released on Tuesday morning, signed by NBA President Afam Osigwe, the association noted that these mounting controversies question the credibility and integrity of the National Assembly.

“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 statement read in part.

To resolve these issues and address the concerns of many Nigerians who have been closely following this development, the NBA has called for an investigation into the tax reform controversies.

“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,” said Osigwe.

Speaking on the impact of the controversies, Osigwe noted that uncertainties such as this unsettles business environment, erode investor confidence, and create unpredictability for individuals, businesses and institutions that must abide by the laws.

“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. Anything short of this undermines public trust and weakens the foundation upon which lawful governance rests.”

He concluded by urging all relevant authorities to act swiftly in addressing these controversies.
President Bola Ahmed Tinubu signed an overhaul of Nigeria’s tax laws, which consists of four major pieces of legislation now collectively called the Tax Reform Acts. They were signed into law on June 26, 2025, and are generally set to take effect on January 1, 2026.

Experts argue that the tax reforms will reduce tax pressure on low-income Nigerians, as individuals earning below a minimum income threshold are expected to pay relatively little or no personal income tax. According to experts, this is meant to address the long-standing criticism that Nigeria overtaxes the poor while undertaxing wealthier individuals.