NBA, Atiku demand new tax law suspension
NBA, Atiku Raise Alarm Over Alleged Alterations to Tax Reform Acts, Demand Immediate Suspension
The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have raised serious concerns over alleged post-legislative alterations to the recently enacted Tax Reform Acts, calling for the immediate suspension of their implementation pending a thorough investigation.
The controversy centres on claims that provisions were allegedly inserted into the tax laws after they had been passed by the National Assembly and assented to by President Bola Ahmed Tinubu, raising questions about the integrity of Nigeria’s legislative process.
NBA Warns of Threat to Legislative Integrity
In a statement issued on Tuesday, the NBA President, Mazi Afam Osigwe (SAN), said the situation poses a grave threat to constitutional governance, legislative transparency, and public confidence in the rule of law.
Osigwe stressed that the alleged alterations strike at the heart of democratic governance, warning that unresolved legal uncertainty could negatively impact the business environment and investor confidence.
“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,” the statement said.
The NBA further cautioned that policy uncertainty arising from the controversy could create unpredictability for individuals, businesses, and institutions expected to comply with the new tax regime.
Atiku: Alterations Are a Grave Assault on Legislative Supremacy
Echoing the NBA’s concerns, former Vice President Atiku Abubakar described the alleged alterations as a “grave assault on legislative supremacy.”
Atiku accused the executive arm of government of inserting coercive enforcement powers, imposing harsher financial obligations on citizens, and removing accountability mechanisms without parliamentary approval.
According to him, the changes amount to a violation of Sections 4 and 58 of the 1999 Constitution, which vest law-making powers exclusively in the National Assembly.
Lawmakers Probe Alleged Illegal Amendments
The controversy first came to light after a Sokoto lawmaker, Abdussamad Dasuki, alerted the House of Representatives that the version of the tax laws gazetted by the Federal Government differed from the copy passed by lawmakers and forwarded to the President for assent.
In response, the House of Representatives last Thursday constituted a seven-man committee to probe the allegations.
Atiku joined calls for the suspension of the tax reforms, which are scheduled to take effect on January 1, 2026, pending the outcome of the investigation by the National Assembly.
Alleged Inserted Provisions Highlighted by Atiku
The former Vice President outlined what he described as several illegally inserted provisions, including:
- New coercive enforcement powers without legislative approval
- Arrest powers granted to tax authorities
- Property seizure and garnishment without court orders
- Enforcement sales conducted without judicial oversight
- Mandatory 20% security deposit before appealing tax assessments
- Compound interest on tax debts
- Lowered thresholds for quarterly reporting obligations
Atiku warned that these measures would make it extremely difficult for ordinary Nigerians and businesses to challenge unfair tax assessments, especially amid rising inflation and economic hardship.
Removal of Oversight Mechanisms Raises Red Flags
He further criticised the alleged removal of accountability mechanisms, including the deletion of reporting obligations to the National Assembly and the elimination of ministerial supervisory roles.
According to Atiku, stripping away oversight while expanding executive power is a hallmark of authoritarian governance and undermines democratic checks and balances.
“True economic growth comes from empowering citizens, not impoverishing them further through punitive taxation and erosion of legal protections,” he said, stressing that sustainable tax revenue should be driven by prosperity, not coercion.
Call for Judicial and Anti-Corruption Action
Atiku called on the judiciary to strike down any unconstitutional provisions and urged the Economic and Financial Crimes Commission (EFCC) to investigate and prosecute those responsible for the alleged illegal amendments.
He also appealed to civil society organisations and Nigerians to resist what he described as an assault on democratic principles and constitutional order.
Government Clarifies TIN, Bank Account Concerns
Amid growing public anxiety, the Executive Chairman of the Akwa Ibom State Revenue Service, Mr. Okon Okon, sought to dispel fears that Nigerians would be denied access to their bank accounts without a Tax Identification Number (TIN) from January 1, 2026.
Okon described such claims as misinformation, clarifying that funds in personal bank accounts are not taxable and that access to accounts would not be restricted.
He added that the Joint Tax Board has launched an online platform that allows citizens to generate TINs within 20 seconds using their National Identification Number (NIN) and date of birth.
Officials Defend Objectives of Tax Reforms
According to Okon, the national tax reforms are designed to reduce multiple taxation, simplify Nigeria’s tax system, and relieve citizens of undue burdens, while promoting economic growth.
He disclosed that the reforms aim to reduce the number of taxes across federal, state, and local governments from 63 to about 10, with clear delineation of tax collection responsibilities.
As debates intensify over the tax laws, Nigerians await the outcome of legislative and judicial reviews that could redefine the future of tax administration and constitutional governance in the country.
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