Follow Us on Google
From Godwin Tsa, Abuja
A High Court of the Federal Capital Territory (FCT) has refused to halt the take-off and implementation of the new tax regime.
The Incorporated Trustees of African Initiative for Abuse of Public Trust had approached the court with a motion ex parte seeking an order of injunction to restraining the Federal Government from proceeding with the implementation of the new tax regime pending the hearing and determination of its motion on notice, citing alleged discrepancies in the tax laws.
In a motion No: FCT/HC/M/17240/2025, the group listed the Federal Republic of Nigeria, 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 as defendants.
The motion ex parte filed and argued by 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 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.
It is also seeking an order of interim injunction pending the hearing and determination of the motion notice, restraining the President of the Federal Republic of Nigeria, either by himself or through any agency of the Federal Government created under the gazette 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 from implementing the provisions of those Acts of the National Assembly in any states of the Federation where applicable, pending the hearing and determination of the motion on notice.
Justice Bello Kawu declined the request and directed the Federal Government to proceed with the full implementation of the tax law pending the hearing and determination of the motion on notice.
Though the ruling was delivered on December 23, the certified true copy signed by the Registrar of the court, Hadiza Sambo Gwandu, dated December 30, 2025, was obtained yesterday.
The judge held that there was no concrete and strong evidence before the court to warrant the granting of the reliefs sought.
Specifically, Justice Kawu said: “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 power to stop implementation of a law already signed by the appropriate authority without concrete evidence of any wrongdoing.
“At this preliminary stage, it will be difficult if not impossible to prove any wrong doing because at this stage, the court should be careful not to touch on the main issue. It is my considered opinion that granting injunction at this preliminary stage will be touching the subject matter in the main suit.”
It should be noted that once an Act is signed into law, it can only be repealed by the lawmakers or any offending section set aside by the court of law; be that as it may, ex parte application cannot be used to set aside the coming into force any Act already signed into law or gazetted.
“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, “ Justice Kawu ruled.
The matter has been adjourned to January 9, 2026 for hearing of the motion on notice.
Reacting to the judgment, stakeholders described the legal breakthrough as a huge boost, as it has removed all obstacles that would have slowed down the exercise.
