A High Court of the Federal Capital Territory (FCT) has declined to restrain the Federal Government from proceeding with its January 1 timeline for the implementation of new tax laws in the country.
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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 wrongdoing.
He stressed that the litigant failed to adduce any evidence to warrant the grant of a restraining order against the Federal Government.
“I have considered the application together with the affidavit in support.
“I have also considered the submission of the learned counsel for the claimant/applicant together with the judicial authorities cited, and I am of the strong view that the court lacks the power to stop the 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 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 amount to touching on 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“It should be noted that once an Act is signed into law, it can only be repealed by the lawmakers or any offending section set aside by a court of law.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 delivered on December 23 but made available on Wednesday.
The court adjourned 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 them.
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 restraining the Federal Government, the Federal Inland Revenue Service (FIRS), the National Assembly, or any of their agencies from implementing any 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 for interlocutory injunction.
It also 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), 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 in any state of the federation where applicable, pending the hearing and determination of the motion on notice.
Meanwhile, although the court refused to grant the interim orders, it allowed substituted service of the processes on the defendants.
While it granted the plaintiff permission to serve the Federal Government through the office of the Attorney-General of the Federation, it held that documents meant for the Senate President, the Speaker of the House of Representatives, and the National Assembly should be served through the Clerk of the National Assembly.
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