The High Court of the Federal Capital Territory (FCT) has declined to restrain the Federal Government from implementing the new tax laws scheduled to take effect on January 1, 2026.
Justice Bello Kawu, in a ruling delivered on December 23 but made available on Wednesday, dismissed an ex parte application filed by the Incorporated Trustees of African Initiative for Abuse of Public Trust.
The judge held that the court lacked the power to halt the implementation of legislation already signed into law without concrete evidence of wrongdoing.
Justice Kawu said the applicant failed to place sufficient material before the court to justify the grant of a restraining order against the Federal Government.
He noted that granting an injunction at the preliminary stage would amount to delving into the substantive issues before the court.
“Once an Act is signed into law, it can only be repealed by lawmakers or any offending section set aside by a court of law,” the judge ruled, adding that an ex parte application cannot be used to stop the coming into force of a duly signed and gazetted Act.
He consequently held that the Tax Act 2025 and other related laws would commence on January 1, 2026, and remain in force pending the hearing and determination of the substantive suit.
The court adjourned further hearing in the matter to January 9, 2026.
The plaintiff had asked the court to halt the implementation of 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), pending the resolution of alleged controversies surrounding the laws.
Those sued include the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, the Speaker of the House of Representatives, and the National Assembly.
Although the interim injunction was refused, the court granted the applicant permission to serve court processes on the defendants through substituted means, including service on the Office of the Attorney-General of the Federation and the Clerk of the National Assembly.
