Battle to Halt Implementation of Tax Laws Moves to Court

Reps. Minority Caucus Demands Suspension of Tax LawsPSAN and 99 CSOs Support NASS’s Tax Reforms Act

On Monday, the Abuja High Court, a vacation court located in Abuja, began hearing a lawsuit to halt the execution of the new tax rules, which are scheduled to go into effect on January 1, 2026.

Remember that President Bola Ahmed Tinubu signed the Tax Reforms Act after it was already approved by the National Assembly.

Due to alleged disparities in the tax laws, the Federal Republic of Nigeria, President of the Federal Republic of Nigeria, Attorney General of the Federation, President of the Senate, Speaker of the House of Representatives, and National Assembly (defendants) have been brought before an Abuja High Court by Incorporated Trustees of African Initiative for Abuse Public Trustees (plaintiff).

In order to prevent the Federal Government, Federal Inland Revenue Services (FIRS), National Assembly, or any of its agencies from implementing, carrying out, and/or enforcing any of the provisions of the gazetted Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, the Nigeria Revenue Service (Establishment) Act, 2025, or the Joint Revenue Board of Nigeria (Establishment) Act, 2025, the motion on notice.

Additionally, it is requesting an order of interim injunction to prevent the President of the Federal Republic of Nigeria, either directly or through any Federal Government agency established under the gazetted Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, or Joint Revenue Board of Nigeria (Establishment) Act, 2025, from carrying out the provisions of those Acts of the National Assembly in any state, if applicable.

“An order directing accelerated hearing and determination of the substantive originating summons” was another request made by the plaintiff. an order limiting the defendants’ time to submit any counter-affidavits to five days.

“An order allowing the plaintiff to serve the first, second, fourth, fifth, and sixth defendants with the original process and any other process filed and to be served in this suit by substituted means, namely: Upon the first and second defendants by delivering to the Office of the Honourable Attorney-General of the Federation at the Federal Ministry of Justice, Abuja.” upon the fourth, fifth, and sixth defendants by handing them to the National Assembly Clerk’s Office in Abuja’s Three Arms Zone. an order declaring the substituted service to be appropriate and valid for the first, second, fourth, and fifth defendants as well as the sixth through forty-first defendants.

The National Assembly, the presidency, and Nigerians are awaiting the court’s decision on the injunction, which is scheduled for Monday.

Reps. Minority Caucus Demands Suspension of Tax Laws

In the meantime, the House of Representatives’ Minority Caucus has called for an urgent suspension of the recently passed Tax Reform Laws until clarity is created and cautioned Nigerians to ignore any unauthorized versions of the legislation.

The warning coincides with the escalating controversy over claims that the legislation, which were approved by both National Assembly chambers and signed into law by President Bola Ahmed Tinubu, were illegally changed prior to being gazetted and made public. The claims, according to the caucus, pose a significant risk to legislative integrity and constitutional governance.

The caucus reassured Nigerians in a statement co-signed on Monday by the Minority Leader, Rep. O.K. Chinda; the Minority Whip, Rt. Hon. Ali Isa J.C.; the Deputy Minority Leader, Rt. Hon. Aliyu Madaki; and the Deputy Minority Whip, Rt. Hon. George Ozodinobi, that it would assist the House in determining the full context of the accusations and guaranteeing accountability for those found guilty.

The Minority Caucus pointed out that a member of the House had officially brought up the issues during a recent plenary session, which led to the formation of a powerful committee to look into allegations that the Tax Reform Laws were improperly gazetted, fraudulently changed, and then distributed to the public.

The Caucus reminded Nigerians that the Clerk to the National Assembly (CNA) is in duty of sending genuine copies of passed laws to the federal office in charge of official gazetting, emphasizing established procedures for gazetting laws. By law, the National Assembly continues to be the guardian of the authentic versions of all federation laws.

The Caucus emphasized that any effort to disseminate amended or fraudulent legislation is a direct attack on the legislature’s independence and a danger to democratic governance.

Nigerians, including those in the business community, have a right to access the original and properly verified legislation that they must abide by.

The Minority Caucus urged the Federal Government to halt the implementation of the Tax Reform Laws until there is clarification and certainty regarding the genuine versions of the laws due to the ongoing investigation.

PSAN and 99 CSOs Support NASS’s Tax Reforms Act

In the meantime, at least 100 civil society organizations, including the Parliamentary Support and Advocacy Network (PSAN) and the Civil Rights Situation Room on Economic Reforms, supported the House of Representatives leadership on Monday in Abuja, especially Speaker Tajudeen Abbas and Senate President Godswill Akpabio, for their handling of the ongoing review of Nigeria’s historic tax reform laws.

During a news conference in Abuja, Comrade Ogiri John praised the leaders of the National Assembly.

At the press conference, the coalition praised the Speaker and the Senate President for responding to public concerns over the newly approved tax legislation in a “measured, constitutionally grounded, and institutionally exemplary” manner.

The Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, the Joint Revenue Board of Nigeria (Establishment) Act, 2025, and the Nigeria Revenue Service (Establishment) Act, 2025 are the four main legislation that are being examined. They signify a significant reform of the nation’s fiscal structure.

Prior to their planned implementation on January 1, 2026, the legislation, which were approved by the National Assembly and signed into law by President Bola Tinubu earlier in 2025, are meant to improve the investment climate, streamline tax administration, and increase revenue collection.

Allegations of differences between the publicly gazetted copies and the versions approved by lawmakers have sparked increased public discussion in recent weeks.

However, the coalition maintained that while this kind of examination is beneficial to democracy, it must be grounded in procedure and evidence.

In their joint speech, John said, “We are convinced that the response of the National Assembly leadership has been exemplary in its adherence to constitutionalism and institutional self-regulation, having undertaken a careful and dispassionate examination.”

They emphasized that the 1999 constitution (as modified), the Acts Authentication Act, and established parliamentary rules are all entirely in line with the acts of the Speaker Abbas-led House and the Senate leadership.

This is not an acknowledgement of any shortcomings or a weakening of authority. Instead, the coalition emphasized that it is an intentional exercise of institutional responsibility.

The direction to the Clerk of the National Assembly to facilitate the re-gazetting of the Acts and to supply certified true copies upon request was particularly commended by the coalition.

In order to “improve transparency, restore public confidence, and affirm that citizens and institutions must have unimpeachable access to the authentic law,” they said the action was crucial.

While defending the procedural method, Comrade John emphasized the importance of the revisions by saying, “The stakes are profound.” The fiscal architecture, economic incentives, investment climate, revenue mobilization, and prospects for inclusive growth of Nigeria will all be significantly shaped by these tax reform measures.

“Making laws with precision is a duty, not a delay.” Legal certainty is strength, not weakness.

Nigerians, opinion leaders, and other interested parties were urged by the coalition to be patient and let the constitutional revision process finish without undue pressure.

They emphasized their steadfast commitment to the rule of law and institutional integrity while reiterating their support for revolutionary economic reforms.