By Charles Pemu 
The integrity of Nigeria’s fiscal governance faces a significant legal challenge as the Nigerian Bar Association and former Vice-President Atiku Abubakar formally called for the immediate suspension of the Tax Reform Acts. This demand follows serious allegations that the gazetted versions of the laws were clandestinely altered to include draconian provisions never approved by the National Assembly. The controversy has ignited a fierce debate over procedural sanctity and executive overreach, threatening to derail President Bola Tinubu’s signature economic reforms just days before the scheduled implementation.
Atiku Abubakar described the alleged modifications as a brazen act of treason against the Nigerian people and a direct assault on constitutional democracy. He contended that the executive arm engaged in an unauthorized revision of the legislative text to grant tax authorities quasi-law enforcement powers, including the ability to arrest citizens and seize properties without judicial warrants. The former Vice-President further claimed that essential oversight mechanisms, which were deliberately preserved by lawmakers to prevent the abuse of power, were systematically removed from the final gazetted document to favor unchecked revenue extraction.
Echoing these concerns, the Nigerian Bar Association, led by President Afam Osigwe, warned that the discrepancies strike at the very heart of democratic governance. The Association noted that such a breach of legislative transparency erodes investor confidence and creates a volatile business environment characterized by legal unpredictability. The NBA insisted that a comprehensive and transparent investigation must be conducted to clarify how the unauthorized changes occurred, maintaining that the implementation of the tax laws must remain on hold until the procedural sanctity of the law-making process is fully restored.
Amidst this escalating tension, the National Assembly has concluded a massive fiscal realignment, approving a revised forty-three point five trillion naira budget for 2024 and a reworked forty-eight point three trillion naira framework for 2025. This legislative reset, which includes extending the 2025 budget implementation period to March 31, 2026, aims to address revenue shortfalls and end the practice of running multiple overlapping budget cycles. While the legislature has now proceeded on a seasonal recess until late January, the unresolved allegations regarding the Tax Reform Acts remain a critical flashpoint for the federal government as it navigates a complex transition into the 2026 fiscal year.