An Abuja High Court (vacation court sitting in Abuja) has today started hearing on a suit seeking to suspend the implementation of the new tax law, planned to take off on January 1, 2026.
Recall that the tax reform act was earlier passed by the National Assembly and assented to by President Bola Ahmed Tinubu, reports Daily Independent.
Incorporated Trustees of African Initiative for Abuse Public Trustees (plaintiff), has dragged the Federal Republic of Nigeria, President of the Federal Republic of Nigeria, Attorney General of the Federation, President of the Senate, Speaker of the House of Representatives and National Assembly (defendants) to an Abuja High Court over the alleged discrepancies in tax laws.
In a Motion Exparte, the plaintiff is seeking an order of interim injunction pending the hearing and determination of the substantive suit to stop/restrain the Federal Government, Federal Inland Revenue Services (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.
It is also seeking 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.
The plaintiff further prayed for: “AN ORDER directing accelerated hearing and determination of the Substantive Originating Summons. AN ORDER abridging the time within which the Defendants may file any counter-affidavit to 5 days.
“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. Upon the 4th, 5th and 6th Defendants by delivering the same at the Office of the Clerk of the National Assembly, Three Arms Zone, Abuja. 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.”
The Court has fixed today for ruling on the injunction, as the National Assembly, Presidency and Nigerians await the ruling
