By Chimdiogo Amuh

The Nigerian Bar Association (NBA) and former Vice-President Atiku Abubakar have called for the immediate suspension of the newly enacted Tax Reform Acts over alleged alterations between the versions passed by the National Assembly and those later gazetted.

In a statement, NBA President Afam Osigwe said the discrepancies raise grave constitutional concerns and threaten the integrity and credibility of Nigeria’s legislative process. He called for a transparent investigation into the alleged alterations and urged that implementation of the laws be suspended pending clarification.

Atiku Abubakar also condemned the alleged post-passage changes, describing them as illegal and unauthorised. He accused the executive arm of government of overreach, alleging that new provisions granting arrest powers, asset seizure and enforcement actions without court orders were inserted without legislative approval. According to him, the changes undermine legislative supremacy, erode due process and place excessive powers in the hands of tax authorities. He further called on the Economic and Financial Crimes Commission (EFCC) to investigate the matter.

Despite the controversy, both chambers of the National Assembly proceeded on Christmas and New Year recess, with plenary scheduled to resume on January 27, 2026, even as implementation of the tax laws is billed to commence on January 1, 2026. The allegations were first raised last week by a member of the House of Representatives, Abdulsamad Dasuki, who drew attention to differences between the passed and gazetted versions of the laws.

President Bola Tinubu had in June signed four tax reform bills into law after months of debate. The laws include the Nigeria Tax Bill, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill and the Joint Revenue Board (Establishment) Bill. While opposition figures and groups have called for a halt to their implementation, the Federal Government has defended the reforms, insisting they are aimed at simplifying taxation, eliminating multiple levies and improving fiscal efficiency.

Meanwhile, the National Assembly approved the repeal and re-enactment of the 2024 and 2025 Appropriation Acts, revising the 2024 budget to ₦43.561 trillion and the 2025 budget to ₦48.316 trillion, while extending implementation of the 2025 budget to March 31, 2026. The ₦58.47 trillion 2026 Appropriation Bill has also passed second reading in the Senate.