Gazette Furore: NBA and Atiku Seek Suspension of New Tax Laws Amid Constitutional Concerns

Nigeria is once again at the centre of a heated constitutional and economic debate as the Nigerian Bar Association (NBA) and former Vice-President Atiku Abubakar call for the immediate suspension of the Tax Reform Acts scheduled for implementation on January 1, 2026. The demand stems from allegations that the version of the tax laws gazetted by the executive branch differs from what was passed by the National Assembly, prompting fears of a breach of constitutional procedure and erosion of democratic norms. 

Atiku and the NBA describe the purported changes as a grave assault on legislative supremacy and an attack on Nigeria’s constitutional democracy. They are urging a comprehensive investigation into what they call unauthorised alterations, and they want the implementation halted until the matter is resolved.

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What Sparked the Controversy?

The furore began after concerns were raised by members of the House of Representatives about discrepancies between the tax laws approved by the National Assembly and the version made public through the official gazette. According to critics, these alterations were not part of the law as originally passed and therefore may be unconstitutional and unauthorised. 

In response, both the NBA and Atiku have put forward sharp criticisms:

Atiku Abubakar described the changes as an act of “treason” against the Nigerian people and accused the executive of undermining legislative authority and prioritising revenue extraction over citizens’ welfare. He also called on the Economic and Financial Crimes Commission (EFCC) to investigate those responsible. 

The Nigerian Bar Association, led by President Afam Osigwe (SAN), argued that the controversy threatens the integrity, transparency, and credibility of Nigeria’s legislative process. The NBA has urged that the Tax Reform Acts be suspended immediately until a thorough and transparent investigation takes place. 

The tax laws in question include four major pieces of legislation signed by President Bola Ahmed Tinubu earlier this year: the Nigeria Tax Bill, the Nigerian Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill. These laws are intended to overhaul Nigeria’s tax system, streamline compliance, and strengthen revenue mobilisation — but the current dispute has thrown these intentions into uncertainty. 

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Why This Matters to Nigerians

The timing and nature of the dispute are significant because the tax reforms are poised to reshape how individuals and businesses are taxed beginning in 2026. With the implementation date just days away, the allegations have raised concerns among citizens, investors, and legal experts:

1. Constitutional Governance:

The core issue is not just tax policy — it’s about whether the fundamental law-making process has been respected. Critics say making alterations after legislative approval undermines the separation of powers and dilutes parliamentary oversight.

2. Legal and Policy Certainty:

Uncertainty over the validity of the laws threatens investor confidence and can create confusion for businesses and individuals preparing to comply with the new tax regime.

3. Public Trust:

As Nigerians already grapple with economic challenges, any perception that the systems of governance are being bypassed can further erode confidence in institutions.

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Responses and Next Steps

Some lawmakers, like former Senate Leader Ali Ndume, have also called for a pause on implementing the tax laws until the controversy is resolved, suggesting that the government should address the issues rather than rush ahead with enforcement. 

Meanwhile, supporters of the reforms maintain that the tax overhaul is crucial for broadening the revenue base, improving tax compliance, and fostering economic growth — arguments the Federal Government has consistently made. Implementation has been planned for January 1, 2026, but the unfolding debate now presents a challenge to that timeline. 

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Conclusion

The call by the NBA and Atiku Abubakar to suspend the newly gazetted tax laws reflects deep concerns over governance, constitutional propriety, and public confidence. As Nigeria approaches a transformational shift in its tax framework, the resolution — or escalation — of this controversy could have implications far beyond policy alone, touching on the very foundations of legislative authority, rule of law, and democratic accountability.