The Federal High Court in Abuja has fixed for ruling on Monday, an Exparte Motion seeking to suspend the implementation of the new tax law.
The motion filed by Incorporated Trustees of African Initiative for Abuse of Public Trustees (plaintiff), alleged discrepancies in the newly gazetted tax laws, reports Daily Independent.
The suit joined 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 as defendants.
The suit is coming ahead of the Jan 1, 2026 planned implementation of the remaining new tax laws earlier assented to by President Bola Ahmed Tinubu.
In the suit, Incorporated Trustees of African Initiative for Abuse of Public Trustees also urged the court for an order of interim injunction pending the hearing and determination of the substantive suit to stop / restrain the federal government, FIRS, National Assembly, or any of its agencies from implementing, executing, and / or enforcing the provisions of the tax laws.
These include 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.
The plaintiff also urged the court for an order of interim injunction pending the hearing and determination of the motion on notice which restrained the president or any agency from implementing the provisions of the tax laws in any states pending the hearing and determination of the motion on notice.
This is as 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 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.”
