Tax Reform Acts: NBA Raises Due Process Concerns, Seeks Suspension

December 23, 2025
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The Nigerian Bar Association (NBA) has called for the immediate suspension of the implementation of the recently enacted Tax Reform Acts, citing controversies that it said cast serious doubt on the sanctity of Nigeria’s lawmaking process.
The association said the circumstances surrounding the passage of the laws had raised grave concerns about the integrity, transparency and credibility of the legislative process, warning that the developments strike at the heart of constitutional governance in the country.
In a statement signed by its President, Mazi Afam Osigwe, the NBA stressed that the issues surrounding the Tax Reform Acts called into question whether due process and established legislative procedures were strictly followed, as required in a democratic society.
According to the NBA, adherence to constitutional provisions and legislative rules is fundamental to the legitimacy of any law, and any deviation from due process undermines public confidence in governance and the rule of law.
The association urged relevant authorities to halt the enforcement of the Acts pending a thorough review of the process that led to their enactment, in order to restore trust in the legislative system and ensure compliance with constitutional standards.
The NBA reaffirmed its commitment to defending the rule of law and constitutional democracy, noting that laws affecting citizens’ rights and obligations must be enacted through transparent, credible and accountable procedures.

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