A court in Nigeria’s capital on Tuesday declined to stop the January 1, 2026, commencement of a new tax regime endorsed by President Bola Tinubu, ruling that it lacked the power to halt the implementation of laws already signed and gazetted.
The Federal Capital Territory (FCT) High Court dismissed an application by the Incorporated Trustees of African Initiative for Abuse of Public Trust, which sought an interlocutory injunction to restrain the federal government from implementing the new tax laws over alleged discrepancies.
In a ruling dated Dec. 30, 2025, Justice Kawu Bello said the court could not stop the operation of an Act already signed by the appropriate authority without concrete evidence of wrongdoing.
“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 said.
He added that an ex parte application could not be used to set aside the commencement of an Act that had been passed and gazetted, noting that such a law could only be repealed by lawmakers or have offending provisions struck down by the court after due process.
The suit named the president, the attorney general of the federation, the president of the Senate, the speaker of the House of Representatives and the National Assembly as defendants.
The claimant had sought to restrain the federal government and its agencies, including the Federal Inland Revenue Service, from enforcing the Nigeria Tax Act, 2025, the Nigeria Tax Administration Act, 2025, the Nigeria Revenue Service (Establishment) Act, 2025 and the Joint Revenue Board of Nigeria (Establishment) Act, 2025.
Justice Bello ruled that the tax laws would take effect from Jan. 1, 2026 and remain in force pending the determination of the substantive suit. He ordered an accelerated hearing of the case, which has been fixed for Jan. 9, 2026.
