An Abuja High Court has cleared the way for the implementation of Nigeria’s new tax regime scheduled to commence on January 1, 2026, dismissing a suit seeking to halt the programme.

The ruling gives the Federal government, the Federal Inland Revenue Service (FIRS) and the National Assembly full legal backing to proceed with the take-off of the new tax laws.

The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees, which dragged the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, Speaker of the House of Representatives and the National Assembly before the court over alleged discrepancies in the recently enacted tax laws.

In an ex-parte motion, the plaintiff sought an interim injunction restraining the Federal Government, FIRS, the National Assembly and related agencies from implementing or enforcing the provisions of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the determination of the substantive suit.

The group also asked the court to restrain the President from implementing the laws in any part of the federation pending the hearing of its motion on notice.

However, in a ruling delivered on Tuesday, Justice Kawu struck out the application, holding that it lacked merit and failed to establish sufficient legal grounds to warrant the grant of the reliefs sought.

The court ruled that the plaintiffs did not demonstrate how the implementation of the new tax laws would occasion irreparable harm or violate any provision of the Constitution, stressing that matters of fiscal policy and economic reforms fall squarely within the powers of government.

Justice Kawu further held that once a law has been duly enacted and gazetted, any alleged errors or controversies can only be addressed through legislative amendment or a substantive court order, noting that disagreements over tax laws cannot stop the implementation of an existing law.

Consequently, the court affirmed that there was no legal impediment to the commencement of the new tax regime and directed that implementation should proceed as scheduled from January 1, 2026.

The new tax regime is anchored on four landmark tax reform bills signed into law in 2025 as part of the Federal Government’s broader fiscal and economic reform agenda aimed at boosting revenue, simplifying the tax system and reducing leakages.

The laws — the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, and the Joint Revenue Board of Nigeria (Establishment) Act, 2025 — consolidate and replace several existing tax statutes, including laws governing companies income tax, personal income tax, value added tax, capital gains tax and stamp duties.

Key elements of the reforms include the harmonisation of multiple taxes into a more streamlined framework, expansion of the tax base, protection for low-income earners and small businesses, and the introduction of modern, technology-driven tax administration systems such as digital filing and electronic compliance monitoring.

The reforms also provide for the restructuring of federal tax administration, including the creation of the Nigeria Revenue Service, to strengthen efficiency, coordination and revenue collection across government levels.

While the Federal government has described the reforms as critical to stabilising public finances and funding infrastructure and social services, the laws have generated intense public debate, with some civil society groups and political actors alleging discrepancies between the versions passed by the National Assembly and those later gazetted.

These concerns sparked calls for suspension, re-gazetting and legal action, culminating in the suit dismissed by the Abuja High Court.

Reacting to the judgment, stakeholders described the ruling as a major boost for the reforms, saying it has removed all legal obstacles that could have delayed the implementation of the new tax framework.

The opposition African Democratic Congress and the Labour Party on Sunday criticized President Bola Tinubu for departing Nigeria for Europe on holiday at a time the country is grappling with rising insecurity, including foreign military interventions in the North.

The Presidency announced on Sunday that Tinubu left Lagos for Europe for his end-of-year holiday ahead of an official visit to Abu Dhabi, United Arab Emirates, where he is scheduled to attend the 2026 edition of the Abu Dhabi Sustainability Week Summit.

President Tinubu’s Special Adviser on Information and Strategy, Bayo Onanuga, explained that the trip was by invitation from His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the UAE, to participate in the summit, which gathers global leaders from government, business, and civil society to advance sustainable development strategies.

“His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has invited President Tinubu to participate in the 2026 edition of Abu Dhabi Sustainability Week Summit, which will take place in the emirate early in January,” the statement read.

Reacting to Tinubu’s departure, the ADC, in a statement by its National Publicity Secretary, Bola Abdullahi, faulted the timing as inappropriate given the security challenges facing the country.

The ADC noted the deadly terrorist bomb blast in Zamfara and the ongoing foreign military involvement, calling the President’s move insensitive.

“President Bola Ahmed Tinubu’s lack of care is alarming. In the wake of another deadly bomb blast in Zamfara, and following an unprecedented foreign military attack on Nigerian soil, the nation is waiting for reassurance from its leader. Instead, we learn the President has gone on holiday. What a President!” Abdullahi said.

Similarly, LP’s acting National Chairman, Senator Nenadi Usman, described the trip as “insensitive and devoid of empathy” for Nigerians facing violent attacks and humanitarian crises.

 Speaking through her Senior Special Adviser on Media, Ken Asogwa, she stressed that the President should have remained in the country to coordinate security responses.

“This is the most inauspicious time for the President to leave the country. Even the Christmas holiday in Lagos seems ill-timed, given that a bomb exploded in Zamfara today, killing nine people,” Usman said.

She further alleged that Nigeria was under external attack and accused the government of downplaying the severity of the situation.

“Nigeria is under attack by a foreign nation. No matter how the government tries to frame this, it is a violation of our sovereignty. This is the time for the commander-in-chief to coordinate the response, not embark on a holiday,” Usman said.

She added that the President had not convened critical security meetings since the U.S.-led bombardment of terrorist camps in Kwara and Sokoto States and condemned the perceived lack of engagement with military leadership.

The President’s trip comes amid heightened security concerns. On Thursday, U.S. President Donald Trump authorised AFRICOM to conduct airstrikes on terrorist camps in Sokoto State, hours before Nigeria’s Ministry of Foreign Affairs acknowledged the operation. A deadly bomb blast in Zamfara on Friday claimed several lives.

The 17th edition of Abu Dhabi Sustainability Week will run from January 11 to 15 at the Abu Dhabi National Exhibition Centre under the theme “The Nexus of Next: All Systems Go.”

The event aims to connect innovation, finance, and people to advance sustainable development.

Onanuga confirmed that Tinubu would return to Nigeria after the summit.

Hosted by Masdar, the UAE’s clean energy company, the summit will feature the invitation-only ADSW Summit, the World Future Energy Summit, the Zayed Sustainability Prize Awards Ceremony, and specialised sessions on hydrogen, climate finance, water security, and utilities in the Global South. Organisers expect more than 50,000 participants from over 170 countries, featuring over 700 global brands and exhibitions of emerging clean technologies.

The UAE Minister of Industry and Advanced Technology, Dr Sultan Al Jaber, noted that ADSW 2026 builds on two decades of the UAE’s leadership in renewable energy.

Tinubu previously attended the Abu Dhabi Sustainability Week in January 2025, where he held meetings with Gulf investors and officials on trade, energy cooperation, and climate finance.

Since assuming office on May 29, 2023, Tinubu has undertaken at least 46 foreign trips, spending an estimated 192 days abroad as of October 2025. In 2025 alone, he travelled internationally no fewer than 15 times to countries including Ghana, the UAE, Tanzania, France, Italy, Saint Lucia, Japan, and Brazil for summits, bilateral engagements, and holidays.

Former Vice President Atiku Abubakar has cautioned that any attempt to hurriedly re‑gazette Nigeria’s new tax laws could undermine parliamentary oversight and set a dangerous constitutional precedent.

Atiku’s warning follows public scrutiny over reports that the Tax Reform Acts signed by President Bola Tinubu differ from the versions passed by the National Assembly. Lawmakers, including Abdussamad Dasuki, raised concerns that the alterations could pose serious legal and constitutional risks, noting that they were not backed by any constitutional framework.

In a statement on X, Atiku said the directive to re-gazette the Acts effectively confirms “that the gazetted version of the Tinubu Tax Act does not reflect what was duly passed by the National Assembly,” calling it “a grave constitutional issue.”

He emphasized that under Section 58 of the 1999 Constitution, a bill only becomes law after passage by both chambers, presidential assent, and gazetting.

“Gazetting is merely an administrative act of publication. It does not create, amend, or validate a law,” Atiku said, adding that any post-passage insertion, deletion, or modification without legislative approval constitutes forgery rather than a clerical error.

Atiku further warned that rushing a re-gazetting while legislative investigations are ongoing “undermines parliamentary oversight and sets a dangerous precedent,” stressing that the only lawful approach is “fresh legislative consideration, re-passage by both chambers, fresh presidential assent, and proper gazetting.”

The former vice president clarified that his position is not opposition to tax reform but a defence of constitutional order.

“This is a defence of the integrity of the legislative process and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts,” he said.

The Federal government has denied wrongdoing, insisting the laws will take effect as scheduled on January 1, 2026, while the National Assembly has directed the issuance of Certified True Copies of the Acts to ensure clarity and accuracy.