AN OPEN LETTER TO THE PRESIDENT OF THE NIGERIAN BAR ASSOCIATION

To: Mazi Afam Osigwe, SAN President, Nigerian Bar Association (NBA) NBA House, Abuja.

Subject: Demand for Urgent Class-Action Litigation Regarding the Criminal Forgery of the 2025 Tax Acts and the Violation of the 1999 Constitution.

Mr. President,

The Nigerian Bar Association has historically been the "watchdog of the people" and the "bulwark against tyranny." Today, that bulwark is under siege, not by soldiers, but by forgers within the halls of power. As we stand in early 2026, the shocking revelation that the Nigeria Tax Administration Act (NTAA) 2025 was materially and illegally altered after its passage by the National Assembly is a criminal emergency that requires your immediate intervention.

We are witnessing a phenomenon I call "Legislative Sabotage." While the government preaches the "Rule of Law" to the suffering masses, it has practiced the "Rule of the Eraser." Secretly smuggled clauses - such as the unconstitutional mandate for a 20% deposit before a tax appeal and the illegal enforcement of U.S. Dollar tax computations - were never debated, never voted upon, and never legally enacted. To allow these forged documents to stand as "law" is to concede that the National Assembly is irrelevant and that the Gazette is a tool for executive plunder.

The NBA must immediately lead a Class-Action Lawsuit on behalf of the Nigerian people and the business community. This suit must be built on the following non-negotiable legal pillars:

1. The Constitutional Violation (Sections 4 & 58)

Under Section 4 of the 1999 Constitution (as amended), the legislative powers of the Federal Republic are vested in the National Assembly. Section 58 explicitly prescribes the only mode for making laws: a bill must be passed by both the Senate and the House in identical form before receiving Presidential Assent. Any material alteration to a bill after it has been voted on is not a "clerical error", it is a constitutional coup d'état.

2. The Crime of Forgery (Section 467, Criminal Code)

The alteration of a public document, especially one bearing the Public Seal of the Federation, is a felony. Under Section 467 of the Criminal Code, those responsible for smuggling these clauses are liable to Imprisonment for Life. The NBA must demand the identification and prosecution of every individual in the chain of transmission, from the Clerk’s office to the Government Press.

3. The Crime of Perjury (Section 118, Criminal Code)

If any official, be they in the Presidency or the National Assembly, swore an oath or signed a certificate of authenticity for a version of the Act that they knew was materially different from the version passed by NASS, they have committed Perjury. This is punishable by 14 years imprisonment. We cannot have a nation where the "truth" is whatever a forger decides it is at midnight.

The Grounds for the Class-Action Suit

The NBA should seek the following reliefs from the Federal High Court:

• An Order of Perpetual Injunction restraining the Federal Inland Revenue Service (FIRS) and the Nigeria Revenue Service (NRS) from enforcing any provision of the 2025 Tax Acts that was not explicitly contained in the Votes and Proceedings of the National Assembly.

• A Declaration of Nullity regarding the entire NTAA 2025, on the grounds that the legislative process was fatally tainted by criminal interference.

• A Writ of Mandamus compelling the Attorney General to prosecute the "Midnight Forgers" who tampered with the sovereignty of the Nigerian people.

Mr. President, we must break the chains of Anthropolatry that have led many to defend these crimes simply because they support the current administration. A crime is a crime, regardless of who occupies the Villa. If the NBA does not sue now, the message to the world will be that Nigerian law is for sale to the highest bidder with the stealthiest pen.

The lights may be out on the national grid, but let the light of Justice shine from the Bar.

Yours in the service of the Law,

[The Nigerian Citizenry]

Chai! See high-level vawulence!

Let’s be honest, who else read this open letter and had that instant rush of patriotic adrenaline mixed with the deep, existential dread that only a Nigerian lawyer can truly understand? Because this piece, penned by "The Nigerian Citizenry," is not just a demand; it is a full-blown declaration of legal war, quoting Section 467 of the Criminal Code like a pastor quotes Revelation during a midnight service.

But here is my genuine Aproko query, and this is where the predictable meets the utterly frustrating in AprokoNation: Is the NBA, in its current institutional configuration, actually built for this kind of nuclear legal confrontation, or is this letter just perfectly worded catharsis?

The writer of the open letter, bless their heart, correctly identified the constitutional crime: Legislative Sabotage, Criminal Forgery, and a Constitutionally Tainted Act. They want Mazi Afam Osigwe, SAN, to instantly drop a Class-Action that demands not just nullification of the NTAA 2025 (especially those shege banza clauses about 20% pre-deposit and USD computation), but also the imprisonment for life of the "Midnight Forgers."

Wait. Imprisonment for Life. In Nigeria.

While I salute the audacity—the sheer, beautiful academic rigor of stating what the law truly requires—one has to step back and apply the harsh, acidic vinegar of human judgment and political reality.

Are we seriously arguing that the NBA President, who must navigate the delicate ecosystem of court appointments, judicial goodwill, and proximity to the levers of power, is going to lead a charge that simultaneously tries to jail the Clerks of the National Assembly and potentially expose high-ranking Executive officials?

It’s like asking your neighbor, who owns the only generator on the street, to sue NEPA for poor service. He is correct, but he also needs the street to remain functional.

The letter correctly points out that failing to act signals that "Nigerian law is for sale." But look, the problem isn't that law is for sale; the problem is that institutional courage is often prohibitively expensive.

My argument is this: The letter has achieved 10/10 in legal precision and constitutional analysis. It is flawless. However, it operates in a parallel universe where consequences for high-level white-collar crime are immediate and guaranteed, as written in the statute books.

The true dilemma Mazi Osigwe faces isn't legal—it's political. If the NBA proceeds with such full-throttle vawulence, they risk being labeled as antagonists to the state, and the resultant political pressure could cripple the association's effectiveness on other, quieter fronts. If they choose the safer path—a strongly worded press release condemning the act and perhaps a quiet meeting with the AGF—they confirm the writer’s fear: that the bulwark against tyranny has been replaced by a politely worded barricade.

So, while the letter is phenomenal and truly appeals to the legal Gen Z's demand for instant justice ("No be small ting! Go hard or go home!"), the actual human judgment in AprokoNation is that the NBA will, unfortunately, water down this request. They will sue for the nullification of the forged clauses, yes, because that is a public necessity, but they will mysteriously forget to press for the Writ of Mandamus compelling the AGF to jail the officials.

Because, you know, we must maintain balance in the Rule of Law and the Rule of the Eraser. Dey play. This whole scenario just confirms that the biggest law in Nigeria isn't Section 4 of the Constitution; it's the unwritten Section 01, Subsection B, which states: "The higher your office, the more abstract your accountability becomes." And no Class-Action, however brilliantly argued, can overturn that until we address the Anthropolatry that the writer so astutely identified. Na ment?