NBA questions credibility of tax reform legislation

The Nigerian Bar Association (NBA) has expressed serious concern over controversies surrounding the recently enacted Tax Reform Acts, warning that the developments cast doubt on the integrity and credibility of Nigeria’s lawmaking process.

In a strongly worded statement on Tuesday, Mazi Afam Osigwe, President of the NBA, SAN, stated that the issues arising from the passage of the laws raise grave questions about transparency, accountability, and adherence to constitutional procedures.

According to the association, these concerns strike at the core of democratic governance and threaten the sanctity that must characterise legislative processes in a constitutional democracy.

The NBA called for a comprehensive, open, and transparent investigation to clarify the circumstances under which the Tax Reform Acts were enacted.

The association emphasised that such an inquiry is necessary to restore public confidence in the National Assembly and the broader legislative framework.

Pending the outcome of such an investigation, the association urged that all plans to implement the Tax Reform Acts be immediately suspended, warning that proceeding with implementation amid unresolved controversies would deepen legal and policy uncertainty.

According to the NBA, uncertainty of this nature has far-reaching implications, including destabilising the business environment, discouraging investment, and creating unpredictability for individuals, businesses, and institutions expected to comply with the law.

The association noted that such conditions are harmful to economic stability and incompatible with the rule of law.

It stressed that laws with significant economic and social consequences must be products of processes that are transparent, accountable, and beyond reproach, saying that, “Anything less, undermines public trust and weakens the foundations of lawful governance”.

The association then called on 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.

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