An Abuja High Court has removed the final legal hurdle for the implementation of Nigeria's controversial new tax regime, dismissing a lawsuit that sought to stop it from taking effect on January 1, 2026. The ruling provides full legal backing to the Federal Government, the federal revenue agency, and the National Assembly to proceed with the new fiscal policies.
Court Ruling and Legal Challenge
Justice Kawu, presiding at the Abuja High Court, struck out an application for an interim injunction on Tuesday. The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees. The group had sought to restrain the government from implementing several key acts: 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.
The plaintiffs had dragged the Federal Republic of Nigeria, President Bola Tinubu, the Attorney-General, the Senate President, the House Speaker, and the National Assembly before the court. They cited alleged discrepancies in the versions of the tax laws that were passed and those scheduled for implementation. However, Justice Kawu ruled that the application lacked merit and failed to establish sufficient legal grounds for the injunctions requested.
Mounting Opposition and Allegations of Forgery
Despite the court's green light, significant opposition has emerged from civil society and political figures. The Coalition of Northern Groups (CNG) has strongly faulted President Tinubu's insistence on implementing the laws. In a statement by its National Coordinator, Jamilu Charanchi, the CNG described the move as "an assault on democracy".
The core of their grievance lies in "credible discrepancies" between the versions of the laws debated by lawmakers and the final versions transmitted for official gazetting. The CNG alleges that the Presidency, alongside the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, is pursuing an ulterior agenda. "These discrepancies are not minor drafting errors; they are substantive alterations that strike at the heart of legislative authority," Charanchi stated.
Echoing these concerns, human rights lawyer and Senior Advocate of Nigeria (SAN), Femi Falana, argued that the new tax laws cannot legitimately take effect. Speaking from his Ilawe-Ekiti hometown, Falana insisted the controversies surrounding the legitimacy of their provisions must be addressed first. He warned that interest groups are ready to challenge the laws in court, potentially putting the government in legal trouble.
Calls for Suspension Amid Economic Hardship
Adding to the chorus of dissent, former presidential candidate Dumebi Kachikwu appealed directly to President Tinubu to suspend the implementation. In a New Year message titled 'We Can’t Start The Year With More Taxes', Kachikwu warned that imposing additional tax burdens as 2026 begins would further worsen the severe hardship faced by ordinary Nigerians.
Kachikwu acknowledged the fragile economy inherited by the Tinubu administration but faulted its current policy direction. He argued that the proposed remedies have, so far, exacerbated the plight of citizens, likening the socio-economic conditions to a form of oppression.
The CNG has made concrete demands, including an immediate suspension of the implementation, full public disclosure of the different law versions, and an independent legislative and judicial review of the alleged alterations. They accuse the President of executive overreach, contradicting his pro-democracy credentials by ignoring widespread public calls for a review.
President Tinubu, in a personally signed statement on Tuesday, remained steadfast. He insisted that the implementation of the new tax laws, including those enacted earlier in June 2025, would proceed as planned from the first day of the new year.
