Eniola Ajose
Opposition to Nigeria’s new tax regime escalated on Tuesday as an Abuja High Court commenced hearing a suit seeking to stop the implementation of the tax laws scheduled to take effect on January 1, 2026.
The suit was instituted by the Incorporated Trustees of the African Initiative Against Abuse of Public Trust against the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, the Speaker of the House of Representatives, and the National Assembly.
The claimant is challenging alleged discrepancies in the newly enacted tax laws and has urged the court to suspend their implementation pending the determination of the substantive suit.
In a motion ex parte, the applicant is seeking an interim injunction restraining the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, and all relevant agencies from implementing, executing, or enforcing provisions 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.
The case adds a new legal dimension to the growing national debate over Nigeria’s tax reforms ahead of the 2026 implementation timeline.
