The rollout of Nigeria’s controversial 2025 Tax Reform Acts faces a critical week as the Minority Caucus of the House of Representatives and the National Association of Nigerian Students (NANS) have joined forces to demand an immediate suspension of the laws.
This development coincides with a high-stakes legal battle at the Federal Capital Territory (FCT) High Court, which is set to hold an accelerated hearing on Wednesday, December 31, just 24 hours before the planned January 1 implementation date.
Allegations of “Fake Laws” and Alterations
The opposition, led by Minority Leader Kingsley Chinda, raised the alarm over what they described as “unlawful alterations” to the tax laws.
According to a joint statement from the caucus, the versions of the Tax Acts gazetted by the Federal Government materially differ from the harmonized bills passed by both chambers of the National Assembly and signed by President Bola Tinubu.
“Any attempt to foist altered laws on Nigerians is an attack on the independence and constitutional role of the National Assembly,” the statement read.
The caucus urged the business community and citizens to disregard any version of the tax laws that lacks the authentic signatures of the Clerk to the National Assembly (CNA) and the President.
The “January 1” Deadlock
The controversy stems from claims made on the floor of the House by Rep. Abdussamad Dasuki, who alleged that the gazetted version of the Tax Acts contains provisions that were never debated or approved by lawmakers.
In response, Speaker Tajudeen Abbas has already inaugurated a “high-powered” seven-man ad-hoc committee to investigate the alleged discrepancies.
Despite the ongoing probe, the Federal Government had remained committed to the January 1 rollout.
However, NANS has warned that if the laws are not suspended by January 14, 2026, it will trigger coordinated nationwide student protests.
The students’ body cited a “glaring failure in public education” regarding the scope and long-term implications of the reforms.
The Judicial Battle: Wednesday’s Showdown
As political pressure mounts, the focus has shifted to the FCT High Court. On Monday, Justice Kawu granted an accelerated hearing in a suit filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees.
While the court declined to grant an immediate interim injunction to restrain the Federal Government from enforcing the laws on January 1, it ordered that all defendants, including the President, the Attorney-General, and the National Assembly, be put on notice for a definitive hearing on Wednesday, December 31.
Key Acts under Legal Challenge:
- Nigeria Tax Act, 2025
- Nigeria Tax Administration Act, 2025
- Joint Revenue Board of Nigeria (Establishment) Act, 2025
- Nigeria Revenue Service (Establishment) Act, 2025
The Government’s Defense
Amidst the friction, the Presidency and the Presidential Committee on Fiscal Policy and Tax Reforms, chaired by Taiwo Oyedele, have continued to defend the reforms.
The government maintains that the laws are essential for consolidating existing tax legislation and reducing the burden of multiple taxation, which currently affects an estimated 98% of Nigerian workers.
With the court’s ruling expected just hours before the New Year, the Nigerian business community remains in a state of flux, waiting to see if they will be governed by a new tax regime on January 1 or if the status quo will prevail pending the outcome of the legislative and judicial inquiries.
