An Abuja High Court, acting as a vacation court, has begun an expedited hearing of a suit aimed at halting the implementation of Nigeria’s new tax regime set to take effect on January 1, 2026. This development occurs despite the ongoing court vacation.
The tax reform laws were recently approved by the National Assembly and signed into law by President Bola Tinubu.
The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees 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.
In the suit, the plaintiff challenges what it describes as inconsistencies within the new tax laws and seeks a court order to pause their implementation until the substantive suit is resolved.
Through a motion ex parte, the plaintiff is requesting an interim injunction to restrain the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, and any of their 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.
Additionally, the plaintiff is asking the court to prevent the President, either personally or through any federal agency established under the new tax laws, from enforcing these Acts in any state of the federation while the motion on notice is being heard and determined.
The applicant is also praying for an order for accelerated hearing of the substantive originating summons and to reduce the time allowed for the defendants to file counter-affidavits to five days.
Furthermore, the applicant seeks the court’s permission to serve court processes on the President, the Attorney-General of the Federation, and the leadership of the National Assembly through substituted means, which may include service at the Federal Ministry of Justice and the Office of the Clerk of the National Assembly.
It is also requested that the court deem such substituted service as proper and valid.
The court has subsequently scheduled a ruling on the application for interim injunction for Monday.”
