The Nigerian Bar Association (NBA) has called for the immediate suspension of the implementation of the recently enacted Tax Reform Acts, citing controversies surrounding their passage that it said cast serious doubt on the integrity of Nigeria’s lawmaking process.
President of the NBA, Mazi Afam Osigwe, SAN, in a statement he issued and personally signed, stressed on Sunday that the NBA expressed concern that questions over how the laws were enacted raise issues of transparency, credibility and adherence to constitutional procedures, warning that the situation threatens public confidence in democratic governance.
According to the association, the controversies “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 said it was imperative for the authorities to institute “a comprehensive, open, and transparent investigation” to establish the true circumstances surrounding the enactment of the Tax Reform Acts and to 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 association said.
Beyond constitutional concerns, the NBA warned that the uncertainty generated by the controversy could have damaging economic consequences. It noted that unclear or disputed laws could unsettle the business environment, erode investor confidence and create confusion for individuals and corporate entities required to comply with the new tax regime.
“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,” the statement added.
The association stressed that Nigeria’s constitutional democracy requires that laws, particularly those with significant economic and social implications, must emerge from processes that are transparent, accountable and beyond reproach.
It warned that any deviation from these standards undermines public trust and weakens the foundations of lawful governance.
“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 statement said.