An Abuja High Court has dismissed a suit seeking to halt the implementation of Nigeria’s new tax laws, effectively paving the way for their commencement from January 1, 2026, in line with the Federal Government’s timetable.
The ruling, delivered by Justice Kawu, struck out an ex parte application filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees, which had challenged the legality of the newly enacted tax regime over alleged discrepancies and procedural irregularities. The court held that the application lacked merit and failed to disclose sufficient grounds to warrant the injunctive reliefs sought.
With the decision, the Federal Government, the National Assembly and revenue authorities have received judicial backing to proceed with the implementation of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board of Nigeria (Establishment) Act, 2025.
Despite the legal clearance, the reforms have continued to generate stiff resistance from socio-political groups, legal experts and opposition figures, who argue that the timing and substance of the laws raise serious concerns.
The Coalition of Northern Groups (CNG) faulted President Bola Tinubu’s insistence on the January 1 take-off, describing it as a threat to democratic norms amid unresolved allegations that the laws were altered after passage by the National Assembly. In a statement signed by its National Coordinator, Jamilu Charanchi, the group alleged “credible discrepancies” between the versions debated and approved by lawmakers and those eventually transmitted for gazetting.
According to the CNG, a review of verified facts, expert legal opinions and submissions by lawmakers indicates that the gazetted versions do not accurately reflect what was passed by the legislature. The group accused the Presidency, working with the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, of pushing through what it described as “reckless enforcement of flawed and legally questionable” reforms that could worsen economic hardship.
“These are not minor drafting errors; they are substantive alterations that strike at the heart of legislative authority, constitutional order and the rule of law,” Charanchi said. He warned that enforcing any law altered after legislative approval, without fresh debate and re-passage, amounted to executive overreach.
Renowned human rights lawyer, Femi Falana, SAN, echoed similar concerns, insisting that the tax laws could not legitimately take effect until the controversies surrounding their provisions were resolved. Speaking with journalists in his Ilawe-Ekiti hometown, Falana said the Federal Government ought to have used the closing days of 2025 to address the issues and make clean copies of the laws publicly available.
“If that was not done, the government will put itself in trouble by deciding to implement the laws. There are interest groups ready to challenge the legitimacy of the laws,” he warned.
Notwithstanding the opposition, President Tinubu, in a personally signed statement earlier in the week, maintained that the implementation of the tax laws enacted on June 26, 2025, as well as those scheduled to commence on January 1, 2026, would proceed as planned. The President framed the reforms as part of a broader fiscal reset aimed at strengthening revenue generation and stabilising the economy.
Adding a political dimension to the debate, former African Democratic Congress (ADC) presidential candidate, Dumebi Kachikwu, appealed to the President to suspend the reforms, cautioning against beginning the new year with additional tax burdens. In a New Year message titled ‘We Can’t Start the Year With More Taxes’, Kachikwu argued that the prevailing socio-economic hardship had pushed many Nigerians to question the direction of the administration.
While acknowledging that the President inherited a fragile economy, Kachikwu said the policy choices so far had compounded the struggles of ordinary citizens, urging a pause and review in the national interest.
