From Godwin Tsa Abuja
Legal moves have commenced before a High Court of the Federal Capital Territory (FCT), Abuja, to stop the January 1, 2026 implantation of the new tax regime under the controversial tax reforms Acts earlier passed by the National Assembly and assented to by President Bola Ahmed Tinubu.
Specifically, the Incorporated Trustees of African Initiative for Abuse Public Trustees, has dragged the Federal Government, President Bola Tinubu, Attorney General of the Federation, Senate President, Speaker of the House of Representatives and National Assembly before the court over the alleged discrepancies in tax laws.
Already, Justice Bello Kawu, who is sitting as a vacation judge, in his ruling on an ex parte motion No: M/17240/2025, filed by the plaintiff, has granted an order for accelerated hearing of the substantive originating summons as well as an order granting leave to the plaintiff to serve the defendants by substituted means and to deem such service as proper and valid.
Justice Kawu specifically granted 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.
And upon the 4th 5th and 6th Defendants by delivering same at the Office of the Clerk of the National Assembly, Three Arms Zone, Abuja.
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He equally granted 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.”
In a motion exparte dated December 22, 2025, the plaintiff, had through its counsel, Nnamdi Mba, had sought for 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.
The motion further sought 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.
However, the court declined to grant the injunctive orders and rather ordered that the defendants be put on notice.
Meanwhile, the matter has been adjourned to Wednesday December 31 for the hearing of the motion on notice.

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