The High Court of the Federal Capital Territory has dismissed a suit seeking to halt the implementation of Nigeria’s new tax regime, scheduled to begin January 1, 2026. Justice Bello Kawu ruled that fiscal policy and economic reforms fall within government powers, and controversies over tax laws can’t stop implementation of a gazetted Act.
The suit, filed by Incorporated Trustees of African Initiative for Abuse of Public Trust, claimed the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Nigeria Revenue Service Establishment Act 2025, and Joint Revenue Board of Nigeria Establishment Act 2025 were improperly gazetted, potentially leading to abuse of public trust. However, Justice Kawu noted plaintiffs didn’t demonstrate how enforcement would cause irreparable harm or violate constitutional provisions.
“Once a law has been duly enacted and gazetted, alleged errors can only be addressed through legislative amendment or a substantive court order,” Kawu ruled. Implementation proceeds as scheduled.
