Former Vice President Atiku Abubakar and the Nigerian Bar Association have expressed strong objections to what they describe as unlawful alterations to Nigeria’s newly enacted Tax Reform Acts, warning that the changes pose a serious threat to constitutional governance and legislative integrity.

In a public statement released this week, Atiku accused the executive arm of government of tampering with provisions passed by the National Assembly, calling the alleged actions a direct violation of democratic norms. He described the modifications as an attack on legislative authority and a denial of due process for Nigerian citizens.

According to Atiku, the disputed sections of the tax laws grant sweeping enforcement powers to tax authorities, including the ability to make arrests, seize property without court approval, and conduct enforcement sales without judicial oversight. He argued that these measures fundamentally alter the intent of lawmakers and erode legal safeguards deliberately built into the legislation.

“These provisions effectively convert tax officials into quasi law enforcement agents,” Atiku said. “They remove essential due process protections and disregard the balance that the National Assembly sought to establish.”

He also criticized several financial provisions contained in the revised text. These include a mandatory 20 percent security deposit for tax appeals, the application of compound interest on outstanding tax liabilities, compulsory dollar based calculations for petroleum sector operations, and other measures he said would significantly increase financial pressure on individuals and businesses while reducing accountability.

Atiku called on the Federal Government to immediately halt implementation of the Tax Reform Acts, which are scheduled to take effect on January 1, 2026. He urged that enforcement be suspended until a comprehensive investigation determines how the changes were introduced. He further appealed to the National Assembly to correct the alleged alterations, asked the judiciary to invalidate any unconstitutional provisions, and called on the Economic and Financial Crimes Commission to investigate those responsible.

The Nigerian Bar Association aligned itself with these concerns, warning that the controversy surrounding the Tax Reform Acts has already begun to erode public trust in the lawmaking process. In a statement signed by its President, Mazi Afam Osigwe, SAN, the NBA said the situation raises serious legal and policy questions with potential consequences for economic stability.

The association described the matter as a grave challenge to Nigeria’s constitutional democracy and stressed that unresolved doubts about the authenticity of legislation create uncertainty for investors, businesses, and taxpayers.

“The integrity, transparency, and credibility of the legislative process are at stake,” Osigwe said. “Until these concerns are thoroughly examined and resolved, implementation of the Tax Reform Acts should not proceed. Any outcome that lacks transparency undermines public confidence and weakens lawful governance.”

Both Atiku and the NBA cautioned that failure to address the issue decisively could entrench arbitrary governance, weaken democratic institutions, and impose additional hardship on Nigerians. They urged all arms of government and relevant stakeholders to uphold constitutional standards, ensure accountability, and pursue tax policies that support economic growth while protecting citizens’ rights.