From Victor Osula, Abuja

The Nigerian Bar Association (NBA) has called for an urgent and transparent investigation into the circumstances surrounding the enactment of the recently passed Tax Reform Acts.
The demand comes amid allegations that the laws may have been altered after their passage by the National Assembly.
In a statement signed by its President, Afam Osigwe, SAN, the NBA said the controversies trailing the tax laws raise serious concerns about the integrity, transparency, and credibility of Nigeria’s legislative process.
The association warned that the situation strikes at the core of constitutional governance.
According to the NBA, the manner in which the Tax Reform Acts were enacted has created legal and procedural uncertainties capable of eroding public confidence in democratic institutions.
It stressed that lawmaking in a constitutional democracy must follow clear, open, and verifiable procedures, particularly when legislation has far-reaching economic and social implications.
“The controversies that have emerged in relation to the recently enacted Tax Reform Acts raise grave concerns about the integrity, transparency, and credibility of Nigeria’s legislative process,” the NBA stated.
It added that such developments undermine the procedural sanctity that must attend lawmaking in a democratic society.
The NBA called for a comprehensive, open, and transparent inquiry to clarify the alleged alterations and the circumstances surrounding the passage of the laws.
Pending the outcome of such an investigation, the association demanded the immediate suspension of all plans to implement the Tax Reform Acts.
It warned that allowing the laws to take effect amid unresolved controversies would deepen legal and policy uncertainty, with potentially serious implications for the economy.
“Legal and policy uncertainty of this magnitude has far-reaching consequences. It unsettles the business environment, erodes investor confidence, and creates unpredictability for individuals, businesses, and institutions required to comply with the law.
“Such uncertainty is inimical to economic stability and should have no place in a system governed by the rule of law,” the NBA said.
The NBA therefore urged all relevant authorities to act swiftly and responsibly to address the controversy, in the overriding interest of constitutional order, economic stability, and the preservation of the rule of law.

