ABUJA – The Nigerian Bar Association (NBA) and former Vice President Atiku Abubakar have called for an immediate halt to the implementation of the recently enacted Tax Reform Acts. The move follows serious allegations that the legislation was secretly amended after being passed by the National Assembly but before receiving presidential assent.
NBA Warns of “Constitutional Crisis”
The President of the NBA, Mazi Afam Osigwe (SAN), stated on Tuesday that the controversy surrounding these “post-legislative alterations” threatens the very foundation of Nigeria’s democracy. He argued that the integrity of the entire legislative process is at stake.
“The NBA considers it imperative that a comprehensive and transparent investigation be conducted to clarify how these laws were enacted,” Osigwe said. “Until these issues are resolved, all plans to roll out the Tax Reform Acts on 1 January 2026 must be suspended to restore public confidence.”
The association warned that the current legal uncertainty could destabilise the business environment and deter foreign investment by creating an unpredictable regulatory landscape.
Atiku Denounces “Executive Overreach”
Echoing the NBA’s concerns, Atiku Abubakar described the alleged changes as a “grave assault on legislative supremacy.” He accused the executive branch of bypasssing Parliament to insert “draconian” enforcement powers that were never agreed upon by lawmakers.
According to Atiku, the illegal insertions include:
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Police Powers for Tax Officers: Authority to arrest individuals without standard warrants.
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Asset Seizure: The power to seize property and garnish bank accounts without a court order.
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Financial Barriers: A new requirement for a 20% security deposit just to appeal a tax assessment.
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Reduced Oversight: The removal of clauses that required the government to report its activities to the National Assembly.
“This reveals a government more interested in extracting wealth from struggling citizens than empowering them to prosper,” Atiku remarked, calling on the EFCC to investigate those responsible for the unauthorised amendments.
Background of the Dispute
The scandal surfaced last week when Representative Abdussamad Dasuki (Sokoto) pointed out discrepancies between the version of the bill passed by the House and the final copy gazetted by the Federal Government. In response, the House of Representatives has established a seven-member panel to investigate the claims.
Clarification on Bank Account Access
Amid the growing tension, the Executive Chairman of the Akwa Ibom State Revenue Service, Mr Okon Okon, sought to calm public fears regarding bank account restrictions.
Contrary to widespread rumours, Okon clarified that citizens will not be barred from their bank accounts for lacking a Tax Identification Number (TIN) come January. He also noted that the Joint Tax Board has simplified the process, allowing Nigerians to generate a TIN online in seconds using their National Identification Number (NIN).

