Human rights lawyer and Senior Advocate of Nigeria, Femi Falana, has warned that the newly enacted tax laws cannot be implemented until controversies surrounding their legitimacy are resolved.
Falana made this known on Wednesday while speaking with journalists in his hometown of Ilawe-Ekiti, Ekiti State. He faulted the Federal Government for failing to use the final days of 2025 to resolve the disputes and make verified, clean copies of the tax laws publicly available ahead of their scheduled commencement on January 1, 2026.
“If that was not done, the government will put itself in trouble by deciding to implement the laws. There are interest groups ready to challenge the legitimacy of the laws,” he said.
The senior lawyer referred to allegations that certain provisions were unlawfully inserted into the tax bills passed by the National Assembly, making the laws signed by President Bola Tinubu on June 26, 2025 different from what lawmakers approved.
While President Tinubu has insisted that the new tax laws will take effect as planned and described them as a critical part of Nigeria’s economic reform agenda, Falana disagreed, stressing that unresolved questions over authenticity make implementation legally risky.
“There are questions about the authentic tax laws. Until we have clean copies of the laws, you cannot talk about a commencement date,” he said, describing the alleged insertions as forgery and blaming the National Assembly for the situation.
Falana also criticised the lack of transparency, questioning why the laws are not available on the National Assembly’s website, and insisted that Nigerians must have access to legislation that directly affects them.
He further warned that the Federal Government should be prepared to justify tax collection by addressing poverty, unemployment, insecurity and poor infrastructure. According to him, Nigerians cannot be expected to pay more taxes amid rising living costs.
The lawyer also threatened legal action over what he described as a discriminatory tax regime that exempts some wealthy companies, particularly those operating in free trade zones, from paying taxes.
“If you want progressive taxation, the rich must pay more than the poor. The reverse is what we have,” Falana said, adding that any tax law inconsistent with the Constitution would be challenged in court.
