The Incorporated Trustees of African Initiative for Abuse Public Trustees have dragged the Federal Republic of Nigeria, the President of the Federal Republic of Nigeria, and others before the High Court of the Federal Capital Territory (FCT) over alleged discrepancies in the 2025 Tax Acts and sought a stoppage of the January 1, 2026 implementation date.
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Among those joined as respondents in the suit, filed through an originating summons, are the Attorney-General of the Federation (AGF); the Senate President; the Speaker of the House of Representatives; and the National Assembly.
While ruling on an ex parte motion filed by the group through its counsel, Nnamdi Mba, marked M/17240/2025, after listening to the submission of the plaintiff’s counsel on Monday, the vacation judge, Justice Bello Kawu, granted an order for accelerated hearing of the substantive suit.
He further granted leave to the plaintiff to serve the defendants by substituted means and deemed such service proper and valid.
Justice Kawu specifically granted an order allowing the plaintiff to serve the first, second, fourth, fifth, and sixth defendants with the originating process and any other process filed “to be served in this suit by substituted means, to wit: upon the 1st and 2nd defendants by delivering same to the Office of the Honourable Attorney-General of the Federation at the Federal Ministry of Justice, Abuja; and upon the 4th, 5th, and 6th defendants by delivering same at the Office of the Clerk of the National Assembly, Three Arms Zone, Abuja.”
The judge also granted “an order deeming the substituted service on the 1st, 2nd, 4th, and 5th defendants, as well as the 6th to 41st defendants, as proper and valid service.”
Justice Kawu declined to grant the injunctive orders sought by the plaintiff. He, however, ordered that the defendants be put on notice.
The Incorporated Trustees of African Initiative for Abuse Public Trustees, in the ex parte application dated December 22, 2025, sought an order of interim injunction pending the hearing and determination of the substantive suit to stop or restrain the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, or any of its agencies from implementing, executing, and/or enforcing any of the provisions of the gazetted Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; or the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the hearing and determination of the motion on notice.
The group further sought an order of interim injunction restraining the President of the Federal Republic of Nigeria, either by himself or through any agency of the Federal Government created under the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; or the Joint Revenue Board of Nigeria (Establishment) Act, 2025, from implementing the provisions of the Acts of the National Assembly in any state of the federation where applicable, pending the hearing and determination of the motion on notice.
The court adjourned the hearing of the motion on notice to Wednesday, December 31.
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