An Abuja High Court on Tuesday began hearing a suit seeking to halt the implementation of Nigeria’s newly enacted tax laws scheduled to take effect on January 1, 2026.
The suit was filed by the Incorporated Trustees of the African Initiative Against Abuse of Public Trust against 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.
The claimant is challenging what it described as discrepancies in the new tax regime and is asking the court to suspend the laws’ implementation pending the determination of the substantive suit.
In a motion ex parte, the applicant is requesting an interim injunction restraining the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, and other relevant agencies from implementing or enforcing provisions of several laws.
These include 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.
The court action adds a fresh legal dimension to the ongoing national debate surrounding Nigeria’s tax reforms as the 2026 rollout date approaches.