Opposition to Nigeria’s newly enacted tax laws has intensified as the January 1, 2026 implementation date approaches, with lawmakers, student groups, legal advocates, and civil society figures challenging the authenticity of the gazetted versions of the legislation. The crisis centres on allegations of “post-passage alterations” to the laws, triggering investigations, lawsuits, and mounting public pressure on the Federal Government.
Lawmakers Allege Alterations to Gazetted Laws
The Minority Caucus of the House of Representatives, led by Hon. Kingsley Chinda, on Monday joined calls for the rollout to be suspended. The caucus alleges that several provisions contained in the gazetted copies did not originate from the versions passed by the National Assembly.
Among the disputed additions are:
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Powers of arrest for tax officials
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Authority to garnish bank accounts without a court order
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Mandatory U.S. dollar-based tax computation for some entities
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Compulsory security deposits for tax appeals
An ad hoc committee chaired by Hon. Muktar Betara is currently probing the discrepancies. The lawmakers argue that enforcing a law whose authenticity remains in dispute would be unconstitutional.
Court Grants Accelerated Hearing
The legal challenge escalated on Monday when the Federal Capital Territory High Court in Abuja, presided over by Justice Bello Kawu, granted an accelerated hearing in a suit filed by the Incorporated Trustees of the African Initiative for Abuse Public Trustees.
The plaintiffs are seeking to halt the January 1 commencement of the law over the alleged alterations. Although the court declined to grant an immediate interim injunction, the respondents were ordered to be put on notice, with a decisive hearing scheduled for Wednesday, 31 December 2025.
Student Groups Threaten Nationwide Protests
The National Association of Nigerian Students (NANS) has warned of nationwide demonstrations if the law is not suspended by 14 January 2026.
The association criticised what it described as inadequate public sensitisation, accusing the Federal Inland Revenue Service (FIRS) of relying on “elitist social media campaigns” rather than meaningful public engagement. The Nigerian Bar Association (NBA) has also called for an immediate suspension of the implementation, warning that allowing allegedly altered legislation to stand would pose a “grave threat to the rule of law.”
Government Insists Rollout Will Proceed
Despite growing opposition, the Presidency has maintained that the implementation date remains unchanged. Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, confirmed after a meeting with President Bola Tinubu on Friday that the January 1 start date is “sacrosanct.”
According to the administration, the reforms are designed to broaden economic participation and reduce tax burdens:
| Group | Government Position / Expected Impact |
|---|---|
| Low-Income Workers | 98% expected to pay zero or reduced PAYE tax |
| Small Businesses | 97% exempt from CIT, VAT, and Withholding Tax |
| Large Businesses | Lower overall headline tax burden |
| Federal Government | Says reforms eliminate “wasteful incentives” and support growth |
With legal, legislative, and public challenges converging, all parties now await the outcome of Wednesday’s court hearing, a development likely to determine whether the reforms proceed as scheduled or face further delay.
