NBA and Atiku Abubakar urge suspension of new Tax Reform Acts over alleged unauthorised alterations, warning of legal and economic uncertainty
The Nigerian Bar Association and former Vice-President Atiku Abubakar have called for the immediate suspension of the recently enacted Tax Reform Acts, alleging unauthorised alterations in the gazetted versions compared with the bills passed by the National Assembly.
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In a statement, NBA President Afam Osigwe expressed “grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process,” urging a comprehensive investigation into the circumstances surrounding the enactment of the laws.
He recommended suspending implementation until the issues are fully resolved.
Atiku Abubakar described the alleged changes as “a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy,” accusing the executive of a “draconian overreach” that undermines legislative supremacy and prioritises revenue extraction over citizens’ welfare.
The controversy emerged after INEC and lawmakers ignored disputes over alterations to the Tax Reform Acts, scheduled for implementation on 1 January 2026, while the National Assembly went on Christmas and New Year recess.
Last week, House of Representatives member Abdulsamad Dasuki raised concerns over discrepancies between the passed bills and the gazetted versions.
President Bola Tinubu had signed four bills in June 2025: the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill.
While the Federal Government defends the laws as transformative for Nigeria’s fiscal landscape, opposition leaders, including Peter Obi (Labour Party) and the African Democratic Party, have urged a halt to implementation.
Atiku also alleged that the altered provisions grant excessive powers to tax authorities, including arrest, property seizure, and enforcement sales without court orders, while removing accountability mechanisms and increasing financial burdens on citizens.
Meanwhile, the National Assembly approved the repeal and re-enactment of the 2024 and 2025 budgets, setting total expenditure at N43.561 trillion for 2024 and N48.316 trillion for 2025, and extended the 2025 budget implementation to 31 March 2026.
The 2026 N58.472 trillion Appropriation Bill passed second reading in the Senate, with lawmakers pledging rigorous scrutiny to ensure transparency, fiscal discipline, and economic impact.
Senate Leader Opeyemi Bamidele described the 2026 fiscal plan as a “budget of consolidation,” prioritising security and public investment to stabilise key economic indicators and support ongoing reforms.
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The NBA and Atiku’s interventions highlight growing concerns over legal and policy uncertainty, with warnings that rushed implementation could unsettle the business environment, erode investor confidence, and undermine public trust in governance.
