The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have urged the Federal Government to halt the implementation of the newly introduced Tax Reform Acts amid allegations that the laws were modified after approval by the National Assembly.

In a statement released on Tuesday, NBA President, Mazi Afam Osigwe (SAN), said the dispute surrounding the tax laws poses a serious threat to the integrity of Nigeria’s legislative process and raises significant constitutional questions.

He called for a thorough and transparent probe, emphasizing the need to safeguard public confidence in the legislature.

“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,” Osigwe said.

The NBA cautioned that the uncertainty created by the controversy could discourage investors, disrupt business activities, and create confusion for individuals and institutions required to comply with the new laws.

In the same vein, Atiku criticised the alleged alterations, describing them as a “grave assault on legislative supremacy.”

He accused the executive branch of introducing tougher enforcement measures and increased financial obligations without the consent of lawmakers.

According to him, the alleged additions include powers for tax officials to make arrests, seize property without court approval, and carry out 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 the added financial burden on citizens, pointing to issues such as a mandatory 20 per cent deposit before filing tax appeals and stricter reporting requirements for businesses.

The controversy emerged after Abdussamad Dasuki, a lawmaker from Sokoto State, informed the House of Representatives that the tax laws signed and published by the Federal Government differed from the version passed by lawmakers.

Following this revelation, the House constituted a seven-member committee to investigate the claims.

The Tax Reform Acts are expected to come into force on January 1, 2026.

Both Atiku and the NBA insisted that implementation should be paused until the investigation is concluded.

They also called on the National Assembly to reverse any unlawful changes and ensure accountability for those responsible.

Atiku further appealed to the judiciary to nullify any unconstitutional provisions and urged Nigerians and civil society organisations to oppose 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.

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