Tax Law Implementation Blocked By Legitimacy Issues

Human rights lawyer Femi Falana has stated that the new tax law in Nigeria cannot be implemented due to unresolved controversies surrounding its legitimacy. Speaking to journalists in his hometown of Ilawe-Ekiti on Wednesday, Falana emphasized that the federal government must address allegations of insertion and provide clean copies of the tax laws before they can take effect.

The lawyer’s comments come as President Bola Tinubu has announced that the implementation of the tax laws will proceed as planned on January 1, 2026. However, Falana argued that the government should have used the remaining days of 2025 to resolve the issues and make the updated laws available to avoid potential challenges.

According to Falana, the failure to address these concerns would put the government in a difficult position, as interest groups are prepared to contest the legitimacy of the laws. The senior lawyer stressed that the laws cannot be enforced until the controversies surrounding their provisions are resolved.

The tax laws in question have been a subject of debate, with some stakeholders raising concerns about the insertion of certain provisions. The government’s decision to implement the laws despite these concerns has sparked criticism, with some arguing that it could lead to legal challenges and undermine the legitimacy of the tax system.

The implementation of the tax laws is a significant development in Nigeria’s economic policy, and the ongoing controversy surrounding their legitimacy has raised questions about the government’s approach to taxation. As the January 1, 2026, implementation date approaches, it remains to be seen how the government will address the concerns raised by Falana and other stakeholders.

The federal government’s decision to proceed with the implementation of the tax laws despite the controversy has significant implications for the country’s tax system and the economy as a whole. With interest groups prepared to challenge the legitimacy of the laws, the government may face legal and administrative challenges in enforcing the new tax regime.

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