Reported by: L. Imafidon| Edited by: Gabriel Osa
Abuja — The Nigerian Bar Association has raised serious concerns over the integrity, transparency and constitutionality of Nigeria’s legislative process following controversies surrounding the recently enacted Tax Reform Acts, warning that the developments risk eroding public confidence in democratic governance and the rule of law.
In a strongly worded statement dated December 23, 2025, and signed by its President, Mazi Afam Osigwe, SAN, the NBA said the circumstances under which the tax laws were enacted have generated widespread doubts about the credibility of Nigeria’s lawmaking process. The association noted that the issues strike at the core of constitutional governance and call into question the procedural sanctity that must underpin legislation in a democratic society.
According to the NBA, the controversies surrounding the Tax Reform Acts go beyond routine policy disagreements and touch on fundamental questions of due process, transparency and accountability in legislative practice. The association stressed that laws, particularly those with deep economic and social implications, must emerge from processes that are open, credible and consistent with constitutional standards.
The NBA stated that it considers it imperative for a comprehensive, open and transparent investigation to be conducted to clarify the circumstances surrounding the enactment of the Tax Reform Acts. It argued that only such an inquiry can restore public confidence in the legislative process and reassure citizens, investors and institutions that the rule of law remains the bedrock of governance in Nigeria.
Pending the outcome of such an investigation, the association called for the immediate suspension of all plans for the implementation of the Tax Reform Acts. The NBA warned that proceeding with enforcement amid unresolved questions about the legitimacy of the process could deepen uncertainty and further weaken trust in public institutions.
The statement emphasised that legal and policy uncertainty of this magnitude carries far-reaching consequences for the country. The NBA noted that unclear or disputed laws undermine the business environment, erode investor confidence and create unpredictability for individuals and organisations required to comply with the law. In the view of the association, such instability is inimical to economic growth and constitutional order and should have no place in a system governed by the rule of law.
The association underscored that Nigeria’s constitutional democracy demands that laws be made through processes that are transparent, accountable and beyond reproach. It warned that anything short of this standard undermines public trust and weakens the foundations upon which lawful governance rests. The NBA stressed that the legitimacy of legislation is not derived solely from its content, but also from the integrity of the process through which it is made.
The Tax Reform Acts, which are intended to restructure aspects of Nigeria’s tax framework, have attracted intense public scrutiny since their passage. While the government has presented the reforms as necessary to improve revenue generation and modernise the tax system, critics have questioned both the speed and manner of their enactment, as well as the extent of stakeholder consultation involved. These concerns, according to the NBA, must be addressed decisively to prevent long-term damage to institutional credibility.
Legal practitioners and policy analysts say the NBA’s intervention reflects growing unease within professional and civil society circles about legislative practices in recent years. They argue that when doubts arise over whether proper procedures were followed, it creates a perception that laws may be vulnerable to legal challenge, thereby compounding uncertainty for regulators, businesses and citizens alike.
The NBA’s call for suspension of implementation is also significant given the potential economic impact of the Tax Reform Acts. Tax laws directly affect government revenue, business operations and household finances. Implementing contested legislation, the association warned, could lead to compliance challenges, increased litigation and resistance from affected sectors, all of which could destabilise the economy.
In its statement, the NBA urged all relevant authorities to act swiftly and responsibly in addressing the controversy. It said doing so is essential in the overriding interest of constitutional order, economic stability and the preservation of the rule of law. The association maintained that prompt and transparent action would demonstrate a commitment to democratic principles and help rebuild confidence in Nigeria’s governance institutions.
The intervention by the NBA adds to a growing national conversation about governance standards, legislative oversight and accountability. Observers note that the association’s position carries weight not only because of its role as the umbrella body for legal practitioners, but also because of its constitutional mandate to promote the rule of law and protect the integrity of legal processes.
As debates continue, attention is likely to focus on how the executive and legislative arms of government respond to the NBA’s demands. Analysts say a failure to address the concerns raised could deepen public scepticism and heighten legal risks surrounding the Tax Reform Acts. Conversely, a transparent review process could set an important precedent for inclusive and accountable lawmaking in Nigeria.
For many Nigerians, the controversy highlights broader questions about democratic practice, institutional checks and balances and the relationship between law, policy and public trust. The NBA’s statement serves as a reminder that in a constitutional democracy, the legitimacy of laws depends not only on their objectives but also on strict adherence to due process and the principles of openness and accountability.
📩 Stone Reporters News | 🌍 stonereportersnews.com
✉️ info@stonereportersnews.com | 📘 Facebook: Stone Reporters | 🐦 X (Twitter): @StoneReportNew | 📸 Instagram: @stonereportersnews
Add comment
Comments