Legal uncertainty has emerged over the planned January 1, 2026 implementation of Nigeria’s new tax laws as the Abuja High Court on Monday commenced hearing in a suit seeking to suspend the tax reforms recently enacted by the National Assembly and signed into law by President Bola Ahmed Tinubu.
The suit was filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees, which is challenging alleged discrepancies in the newly gazetted tax legislation.
The defendants in the suit include the Federal Republic of Nigeria, President Bola Ahmed Tinubu, the Attorney-General of the Federation, the President of the Senate, the Speaker of the House of Representatives, and the National Assembly, among others.
In a Motion Ex Parte, the plaintiff is asking the court to grant an interim injunction restraining the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, and all relevant agencies from implementing or enforcing any provisions of the following laws pending the determination of the substantive suit:
• Nigeria Tax Act, 2025
• Nigeria Tax Administration Act, 2025
• Nigeria Revenue Service (Establishment) Act, 2025
• Joint Revenue Board of Nigeria (Establishment) Act, 2025
The plaintiff also seeks an order restraining the President, either directly or through any agency created under the new tax laws, from implementing the provisions of the Acts in any state of the federation until the motion on notice is heard and determined.
Additionally, the applicant prayed the court to grant accelerated hearing of the substantive originating summons, abridge the time for the defendants to file counter-affidavits to five days, and allow substituted service of court processes on the defendants through the Office of the Attorney-General of the Federation and the Clerk of the National Assembly.
After hearing submissions, the court adjourned the matter and fixed Monday for ruling on the application for interim injunction.
The ruling is being keenly awaited by the National Assembly, the Presidency, and Nigerians, as it may determine whether the controversial tax reforms proceed as scheduled or are temporarily suspended.
Never miss a moment! Get the stories shaping Nigeria, delivered straight to your phone. Follow Peoplesdaily Newspaper on WhatsApp for breaking news, exclusive reports, and the headlines everyone will be talking about, before anyone else.
