Former Vice President Atiku Abubakar and the Nigerian Bar Association (NBA) have called on the Federal Government to halt the implementation of the newly enacted Tax Reform Acts, amid allegations that the laws were altered after their passage by the National Assembly.
The NBA raised the alarm in a statement issued on Tuesday by its President, Mazi Afam Osigwe (SAN), warning that the controversy surrounding the tax laws poses serious constitutional and institutional concerns.
Osigwe said the allegations threaten the credibility of Nigeria’s legislative process and could erode public confidence if not urgently addressed. He called for a thorough and transparent investigation into how the laws were enacted and gazetted.
“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,” he said.
“Until these issues are fully examined and resolved, all plans for the implementation of the Tax Reform Acts should be immediately suspended.”
The NBA also cautioned that uncertainty surrounding the laws could discourage investment, disrupt business operations and create confusion for individuals and institutions expected to comply with the reforms.
Similarly, Atiku criticised the alleged alterations, describing them as a “grave assault on legislative supremacy.” He accused the executive arm of government of introducing stricter enforcement provisions and heavier financial obligations without the approval of lawmakers.
According to the former vice president, some of the alleged changes include granting arrest powers to tax officials, allowing seizure of property without court orders, and enabling enforcement actions without judicial oversight.
“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included,” Atiku said.
He also expressed concern over what he described as increased financial pressure on taxpayers, citing provisions such as a mandatory 20 per cent deposit before appealing tax assessments and more stringent reporting requirements for businesses.
The controversy followed claims by a lawmaker from Sokoto State, Abdussamad Dasuki, who told the House of Representatives that the version of the tax laws signed and gazetted by the Federal Government differed from what lawmakers approved.
In response, the House of Representatives constituted a seven-member committee to investigate the allegation.
The Tax Reform Acts are scheduled to take effect on January 1, 2026. However, both Atiku and the NBA insisted that implementation should be suspended pending the outcome of the investigation.
They urged the National Assembly to rectify any unlawful alterations and ensure that those responsible are held accountable. Atiku further called on the judiciary to invalidate any unconstitutional provisions and appealed to Nigerians and civil society groups to resist what he described as an erosion of democratic principles.
“This draconian overreach by the executive branch undermines the foundational principle of legislative supremacy in the making of laws,” he said.