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Atiku, NBA Fault Alleged Unconstitutional Changes To Tax Reform Acts

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Former Vice President, Atiku Abubakar, and the Nigerian Bar Association (NBA) have raised serious concerns over alleged unconstitutional alterations to Nigeria’s newly enacted Tax Reform Acts, describing the developments as a brazen assault on the country’s democratic and legislative processes.

In a press statement, Atiku called the reported illegal modifications “an act of treason against the Nigerian people,” asserting that the executive branch has undermined legislative supremacy and stripped citizens of fundamental due process protections.

He highlighted specific provisions he described as coercive, including granting tax authorities arrest powers, the ability to seize property without court orders, and to conduct enforcement sales without judicial oversight.

“These provisions transform tax collectors into quasi‑law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included,” Atiku said.

Atiku further criticised the introduction of a mandatory 20% security deposit for tax appeals, the imposition of compound interest on tax debts, and a requirement for forced USD computation for petroleum operations.

He argued that these measures would increase the financial burden on citizens and remove key accountability mechanisms previously embedded in the law.

Atiku urged the Federal Government to immediately suspend the implementation of the tax law, which is scheduled to take effect on January 1, 2026, pending a thorough investigation.

He also called on the National Assembly to correct the alleged illegal alterations, the judiciary to strike down unconstitutional provisions, and the Economic and Financial Crimes Commission (EFCC) to investigate those responsible for the changes.

The NBA, led by its President Mazi Afam Osigwe, SAN, echoed Atiku’s concerns, saying the controversies surrounding the Tax Reform Acts have undermined public confidence in the legislative process and created legal and policy uncertainty that threatens economic stability.

Describing the situation as a “grave concern” for Nigeria’s constitutional democracy, the NBA demanded an open and transparent investigation to restore credibility to the lawmaking process.

Osigwe said, “The integrity, transparency, and credibility of Nigeria’s legislative process are at stake.

“Until these issues are fully examined and resolved, all plans for implementation of the Tax Reform Acts should be suspended. Anything short of transparent legislative action undermines public trust and weakens lawful governance.”

Both Atiku and the NBA warned that failure to act decisively could lead to entrenching arbitrary rule, weakening democratic safeguards, and imposing undue hardship on Nigerians.

They called on all stakeholders to prioritise constitutional compliance, accountability, and policies that enable citizens and businesses to thrive.

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