An Abuja High Court, sitting as a vacation court in the Federal Capital Territory, on Monday commenced hearing in a suit seeking to suspend the implementation of the newly enacted tax laws scheduled to take effect on January 1, 2026.
The tax reform legislation had earlier been passed by the National Assembly and subsequently assented to by President Bola Ahmed Tinubu.
The Incorporated Trustees of African Initiative for Abuse Public Trustees, as plaintiff, instituted the suit against the Federal Republic of Nigeria; the President of the Federal Republic of Nigeria; the Attorney General of the Federation; the President of the Senate; the Speaker of the House of Representatives; and the National Assembly, citing alleged discrepancies in the tax laws.
In a motion ex parte before the court, the plaintiff is asking for an order of interim injunction pending the hearing and determination of the substantive suit, to restrain the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, or any of their agencies from implementing, executing, or enforcing any provisions of the gazetted Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; or the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the determination of the motion on notice.
The plaintiff is also seeking an order of interim injunction pending the hearing and determination of the motion on notice, restraining the President of the Federal Republic of Nigeria, either personally or through any agency of the Federal Government established under the relevant tax laws, from implementing the provisions of the Acts in any state of the federation where applicable, pending the determination of the motion on notice.
Further prayers by the plaintiff include “an order directing accelerated hearing and determination of the substantive originating summons. An order abridging the time within which the defendants may file any counter affidavit to 5 days.
“An order granting leave to the plaintiff to serve the 1st, 2nd, 4th and 5th defendants as well as the 6th with the originating process and any other process filed and to be served in this suit by substituted means, to wit: Upon the 1st and 2nd defendants by delivering to the Office of the Honourable Attorney-General of the Federation at the Federal Ministry of Justice, Abuja. Upon the 4th, 5th and 6th defendants by delivering same at the Office of the Clerk of the National Assembly, Three Arms Zone, Abuja.
An order deeming the substituted service on the 1st, 2nd and 4th and 5th defendants as well as the 6th to 41st defendants, as proper and valid service.”
The court fixed Monday for ruling on the application for injunction, as the National Assembly, the Presidency, and Nigerians await the outcome.
Meanwhile, the Minority Caucus of the House of Representatives has cautioned Nigerians against relying on any unauthorised versions of the newly enacted Tax Reform Laws, calling for an immediate suspension of their implementation pending clarification.
The warning followed rising controversy over claims that the laws, as passed by both chambers of the National Assembly and assented to by President Bola Ahmed Tinubu, were unlawfully altered before being gazetted and made public. The caucus described the allegations as a grave threat to constitutional governance and legislative integrity.
In a statement jointly 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, the caucus assured Nigerians of its resolve to support efforts to uncover the circumstances surrounding the allegations and ensure accountability.
The Minority Caucus disclosed that a member of the House had raised the matter during a recent plenary, leading to the constitution of a high-powered committee to investigate claims that the Tax Reform Laws were fraudulently altered, improperly gazetted, and subsequently circulated.
The caucus reiterated that the Clerk to the National Assembly is statutorily responsible for transmitting authentic copies of passed laws to the relevant federal agency for gazetting, noting that the National Assembly remains the lawful custodian of genuine versions of all federal laws.
It stressed that the circulation of altered or fake laws constitutes an attack on the independence of the legislature and poses a serious risk to democratic governance.
The caucus added that Nigerians, including members of the business community, are entitled to access authentic and duly certified laws they are expected to comply with.
In light of the ongoing investigation, the Minority Caucus urged the Federal Government to suspend implementation of the Tax Reform Laws until there is certainty about the authentic versions.
In a related development, the leadership of the House of Representatives, led by Speaker Tajudeen Abbas, and the President of the Senate, Godswill Akpabio, on Monday received the endorsement of over 100 civil society organisations for their handling of the review of the tax reform laws.
The endorsement was led by the Parliamentary Support and Advocacy Network (PSAN) and the Civil Rights Situation Room on Economic Reforms at a press conference in Abuja addressed by Comrade Ogiri John.
The coalition commended the National Assembly leadership for what it described as a “measured, constitutionally grounded, and institutionally exemplary” response to public concerns surrounding the tax legislation.
The four statutes under review — the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025 — were described as a major restructuring of Nigeria’s fiscal system.
The laws, passed by the National Assembly and signed by President Bola Tinubu earlier in 2025, are designed to streamline tax administration, boost revenue generation, and enhance the investment climate ahead of their proposed commencement date of January 1, 2026.
Public debate intensified in recent weeks following allegations of inconsistencies between the versions approved by lawmakers and the gazetted copies.
The coalition, however, noted that public scrutiny is essential in a democracy but must be guided by facts and due process.
“Having undertaken a careful and dispassionate examination, we are convinced that the response of the National Assembly leadership has been exemplary in its adherence to constitutionalism and institutional self-regulation,” John said on behalf of the organisations.
They added that the actions taken by the House and Senate leadership were in line with the 1999 Constitution (as amended), the Acts Authentication Act, and established parliamentary procedures.
“This is not an admission of any deficiency, nor an erosion of authority. Rather, it represents the deliberate exercise of institutional responsibility,” the coalition stated.
The groups also praised the directive to the Clerk of the National Assembly to facilitate the re-gazetting of the Acts and issue certified true copies on request, describing it as essential to “enhance transparency, restore public confidence, and affirm that citizens and institutions must have unimpeachable access to the authentic law.”
Comrade John emphasised the importance of the reforms, saying, “The stakes are profound. These tax reform laws will fundamentally shape Nigeria’s fiscal architecture, economic incentives, investment climate, revenue mobilisation, and prospects for inclusive growth.
“Precision in law-making is not delay; it is duty. Certainty in law is not weakness; it is strength.”
The coalition urged Nigerians and stakeholders to remain patient and allow the constitutional review process to run its course, while reiterating support for economic reforms anchored on the rule of law and institutional integrity.
