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An FCT High Court has refused to stop the January 1, 2026, start date for the implementation of the new tax regime recently endorsed by President Bola Tinubu.
The Incorporated Trustees of African Initiative for Abuse of Public Trust had brought the suit seeking an interlocutory injunction against the 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 over the alleged discrepancies in the tax laws.
In the ruling signed by the registrar of the court on December 30, 2025, Justice Kawu Bello held thus “I have considered the application together with the affidavit in support. I have also considered the submission of the learned counsel for the claimant/applicant together with the judicial authorities cited and I am of the strong view that the court lacks the power to stop the implementation of a law already signed by the appropriate authority without concrete evidence of any wrongdoing.”
The judge noted that an ex parte application cannot be used to set aside the coming into force of any Act already Act passed and gazetted, adding that the law can only be repealed by the lawmakers or any offending section set aside by the court.
“In view of the above, the implementation of the Tax Act 2025 and other related Acts will commence on January 1, 2026 and continue to be in force pending the hearing and determination of the originating motion before this court,” the judge ruled.
Earlier, Justice Bello Kawu, in an ex parte application, ordered an accelerated hearing of the substantive originating summons as well as an order granting leave to the CSO to serve the defendants by substituted means and to deem such service as proper and valid by delivering same in their regular offices.
In a motion ex parte dated December 22, 2025, the CSO, had through its counsel, Nnamdi Mba, sought an order of interim injunction pending the hearing and determination of the substantive suit to stop/restrain the federal government, Federal Inland Revenue Service (FIRS), National Assembly, or any of its agencies from implementing, executing, and/or enforcing the 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 for any reasons pending the hearing and determination of the motion on notice.
