By Ikechukwu Nnochiri, ABUJA-
A High Court of the Federal Capital Territory (FCT) has declined to restrain the Federal Government from going ahead with its January 1 timeline for the implementation of new tax laws in the country.
The court, in a ruling delivered by Justice Bello Kawu, turned down an ex parte motion filed by the Incorporated Trustees of African Initiative for Abuse of Public Trust.
Justice Kawu held that the court lacked the power to stop the implementation of legislation already signed by the appropriate authority, without concrete evidence of any wrongdoing.
He stressed that the litigant failed to adduce any evidence to warrant the grant of a restraining order against FG.
“I have considered the application together with the affidavit in support.
“I have also considered the submission of the learnt counsel for the claimant/applicant together with the judicial authorities cited, and I am of the strong view that the court lacks power to stop implementation of a law already signed by the appropriate authority without concrete evidence of any wrongdoing.
“At this preliminary stage, it will be difficult if not impossible to prove any wrongdoing because at this stage, the court should be careful not to touch on the main issue.
“It is my considered opinion that granting an injunction at this preliminary stage will be touching the subject matter in the main suit.
“It should be noted that once an Act is signed into law, it can only be repealed by the lawmakers or any offending section set aside by the court of law; be that as it may, an ex parte application cannot be used to set aside the coming into force of any Act already signed into law or gazetted.
“In view of the above, the implementation of the Tax Act 2025 and other related acts will commence on January 1, 2026, and continue to be in force pending the hearing and determination of the originating motion before this court,” Justice Kawu held in a certified true copy of the ruling that was delivered on December 23 but made available on Wednesday.
The court deferred further hearing in the case till January 9, 2026.
Specifically, the group had, in the suit, prayed the court to halt the planned implementation of the new tax laws, pending the resolution of controversies surrounding it.
Cited as defendants in the matter were the Federal Republic of Nigeria, the President of the Federal Republic of Nigeria, the Attorney General of the Federation, the President of the Senate, the Speaker of the House of Representatives, and the National Assembly.
In its motion marked M/17240/2025, the group sought an order of interim injunction to restrain FG, the Federal Inland Revenue Service (FIRS), the National Assembly, or any of its agencies from implementing any of the provisions of the gazetted Nigeria Tax Act (2025), the 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 for interlocutory injunction.
It equally sought an order of interim injunction restraining the President, either by himself or through any agency of the Federal Government created under the Nigeria Tax Act (2025), the 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 the Acts in any states of the federation where applicable, pending the hearing and determination of the motion on notice.
Meanwhile, though the court refused to grant the interim orders, it, however, allowed substituted service of the processes on the defendants.
While it gave the plaintiff the nod to serve FG through the office of the AGF, it held that documents meant for the Senate President, the House of Reps Speaker, and the National Assembly should be served on them through the Clerk of the National Assembly.
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