Opposition to Nigeria’s newly enacted tax laws intensified on Monday as the Minority Caucus of the House of Representatives and the National Association of Nigerian Students (NANS) called for an immediate suspension of their implementation, while a Federal Capital Territory (FCT) High Court ordered an accelerated hearing of a suit challenging the laws.
The Minority Caucus raised concerns over allegations that the versions of the tax laws gazetted by the Federal Government differ materially from those passed by the National Assembly and assented to by President Bola Tinubu. The lawmakers warned that enforcing the laws under such circumstances would amount to a constitutional breach.
The controversy emerged two weeks ago when a Peoples Democratic Party (PDP) lawmaker representing Kebbe/Tambuwal Federal Constituency of Sokoto State, Abdussamad Dasuki, informed the House during plenary that the tax Acts passed by lawmakers were not the same as the versions later gazetted by the Federal Government. According to him, the alleged alterations were made without parliamentary approval, in violation of the 1999 Constitution (as amended).
Following Dasuki’s motion, the House constituted a seven-member ad hoc committee chaired by Muktar Betara, representing Borno State, to investigate the allegations and report back for further legislative action.
In a statement jointly signed on Monday by Minority Leader Kingsley Chinda, Minority Whip Ali Isa, Deputy Minority Leader Aliyu Madaki and Deputy Minority Whip George Ozodinobi, the caucus called for a suspension of the tax laws’ implementation pending the conclusion of the committee’s investigation.
The caucus described the allegations as deeply troubling, noting that while controversy might ordinarily be dismissed, the claims of unlawful alterations strike at the heart of legislative integrity and constitutional order.
The lawmakers stressed that the National Assembly remains the lawful custodian of all Acts passed into law, explaining that the gazetting process begins with the Clerk to the National Assembly transmitting authenticated copies to the appropriate government agency.
They urged Nigerians to disregard any purported tax laws lacking the signatures of the Clerk of the National Assembly and the President, warning that such documents neither originated from the legislature nor reflect what was duly passed.
According to the caucus, any attempt to impose altered laws on Nigerians constitutes an attack on the independence and constitutional role of the National Assembly. It therefore called on the Federal Government to halt enforcement of the tax laws until investigations are concluded and clarity is restored.
Adding to the pressure, NANS threatened nationwide protests if the Federal Government proceeds with implementation of the Tax Reform Law from January 1, 2026.
In a statement signed by its National President, Olushola Oladoja, the students’ body demanded immediate suspension of the law, citing the ongoing National Assembly probe and what it described as a failure in public education.
NANS argued that a law whose authenticity is under investigation should not be implemented, warning that proceeding with enforcement would be reckless and unacceptable. The association said it would mobilise coordinated nationwide protests if the law is not suspended by January 14, 2026.
The group also expressed concern over widespread public ignorance about the content and long-term implications of the tax reforms, blaming poor communication for deepening public distrust. It particularly criticised the Federal Inland Revenue Service (FIRS) for failing to conduct an inclusive nationwide sensitisation campaign, describing the reliance on selected social media influencers as elitist and disconnected from the realities of most Nigerians.
Despite the mounting opposition, the Federal Government has reaffirmed its commitment to the January 1, 2026 commencement date. Following a high-level meeting with President Tinubu, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said implementation of the Nigeria Tax Act and the Nigeria Tax Administration Act remains on schedule.
Meanwhile, the legal challenge to the tax laws has entered the courts. On Monday, the FCT High Court, Abuja, granted accelerated hearing in a suit seeking to halt the implementation of the 2025 Tax Acts but declined to issue interim injunctive relief.
The suit, filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees against the Federal Republic of Nigeria and others, challenges alleged discrepancies in the tax laws and their proposed commencement date.
Ruling on an ex parte application, the vacation judge, Justice Bello Kawu, ordered accelerated hearing of the substantive suit and granted leave for substituted service on the defendants. However, he declined to restrain the Federal Government from implementing the laws, directing instead that all respondents be put on notice.
The matter was adjourned to Wednesday, December 31, for hearing of the motion on notice.
As pressure mounts from lawmakers, students and civil groups, the fate of Nigeria’s most ambitious tax reforms in decades now rests on both legislative investigations and judicial determinations.