1. Nigeria Tax Reform Laws (Effective Jan 1, 2026)
• Court Decision: On December 31, 2025, an Abuja High Court (presided over by Justice Bello Kawu) dismissed a suit filed by the Incorporated Trustees of African Initiative for Abuse Public Trustees.
• Ruling Details: The court ordered that the Federal Government proceed with the implementation of the new tax regime starting January 1, 2026.
• Key Finding: The court held that it lacks the power to stop the implementation of a law already signed and gazetted without concrete evidence of wrongdoing, stating that perceived errors must be corrected through legislative amendment or a substantive court order.
• Controversy: The lawsuits were prompted by claims of discrepancies between the versions of the laws passed by the National Assembly and those gazetted by the executive branch. Opposition and some lawmakers alleged unauthorized changes, such as the insertion of a 20% deposit requirement for disputed tax cases and enhanced arrest powers for tax authorities.
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