In a ruling delivered on December 23, 2025, but obtained in a Certified True Copy dated December 30, Justice Bello Kawu dismissed an ex parte application seeking to halt the enforcement of the Nigeria Tax Act, 2025 and other related legislation. The court directed the federal government to proceed with implementation pending the hearing of the substantive motion.

Justice Kawu held that there was no concrete evidence before the court to justify stopping the operation of laws already signed by the appropriate authority. He noted that once an Act is signed into law, it can only be repealed by the legislature or set aside by a competent court after full hearing.

“An ex parte application cannot be used to set aside the coming into force of any Act already signed into law or gazetted,” the judge ruled, adding that granting such relief at a preliminary stage would amount to prejudging the substantive issues before the court.

The case, instituted by the Incorporated Trustees of African Initiative for Abuse of Public Trust, was adjourned to January 9, 2026, for hearing of the motion on notice. The group had alleged discrepancies in the newly enacted tax laws and sought to restrain the federal government, the National Assembly and relevant agencies from enforcing them nationwide.

The controversy has also drawn reactions from fiscal authorities. The Director General of the Budget Office of the Federation (BoF), Tanimu Yakubu, reaffirmed the integrity of the Tax Reform Acts, warning against what he described as governance by speculation and unverified claims.

In a statement, Yakubu stressed that the sanctity of the law is central to constitutional democracy and that any suggestion of post-passage alterations to legislation without due process undermines democratic governance. He cautioned that careless amplification of unverified allegations risks eroding public trust in institutions and destabilising fiscal planning.

“A nation cannot be governed by insinuation or sustained on circulating documents of uncertain origin,” Yakubu said, adding that public finance depends heavily on legal certainty, clarity and confidence in fiscal laws.

The Budget Office welcomed the National Assembly’s decision to investigate the allegations surrounding the tax laws. They described institutional inquiry as the appropriate response. It also proposed measures to restore public confidence, including the publication of verified reference texts in a single public repository, access to Certified True Copies of laws, and alignment of implementing regulations with authenticated legal documents.

While acknowledging the need for clarification and oversight, Yakubu cautioned against calls for suspension of the reforms. He argued that properly implemented tax reform is critical to reducing reliance on borrowing, curbing inflationary financing and easing indirect burdens on vulnerable citizens.

President Tinubu has maintained that the government will proceed with the implementation of the Nigeria Tax Act, 2025 and related legislation, framing the reforms as central to fiscal sustainability, revenue mobilisation and long-term economic stability.