In a decisive legal ruling that paves the way for significant fiscal reforms, the Federal Capital Territory High Court in Abuja rejected a last-minute attempt to block the implementation of Nigeria's new tax legislation.

The court, led by Judge Bello Kawu, firmly dismissed an emergency application from the African Initiative for Abuse of Public Trustees that sought to halt the enforcement of four critical tax laws scheduled to take effect on January 1st, 2026.

The plaintiff had filed an ex parte motion challenging the newly enacted tax statutes, including the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board of Nigeria (Establishment) Act. The group alleged procedural discrepancies and sought an interim injunction to prevent their implementation.

Judge Kawu's ruling was unequivocal, stating that the applicants failed to demonstrate how the tax laws would cause irreparable harm or violate constitutional provisions. He emphasized that fiscal policy and economic reforms are within the government's legitimate powers, and disagreements over duly enacted laws cannot independently justify blocking their implementation.

The legal challenge named several high-profile defendants, including President Bola Tinubu, the Attorney-General of the Federation, the Senate President, and the House of Representatives Speaker. However, the court found no substantial grounds to support the request for an injunction.

In a critical statement, the judge noted that once a law is validly enacted and gazetted, any alleged errors can only be addressed through legislative amendment or a substantive court order. He explicitly rejected the notion that an ex parte motion could set aside an already signed law.

The court scheduled a comprehensive hearing for January 9th, where all parties will have an opportunity to present their arguments. However, the ruling allows the new tax regime to proceed as originally planned, signaling a clear path forward for Nigeria's fiscal reforms.

This decisive judicial intervention underscores the government's commitment to implementing structured economic policies and demonstrates the legal system's role in maintaining policy continuity and institutional integrity.