Human rights lawyer and Senior Advocate of Nigeria, Femi Falana, has cautioned that the newly enacted tax laws cannot be implemented until questions surrounding their authenticity and legitimacy are resolved.
Falana made the remarks on Wednesday while speaking with journalists in his hometown of Ilawe-Ekiti, insisting that the Federal Government risks legal trouble if it proceeds with implementation without first addressing allegations of irregular insertions in the laws.
According to him, the government should have used the final days of 2025 to clarify the situation and release verified versions of the laws ahead of their proposed 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,” Falana said.
Concerns have emerged following claims that some provisions were allegedly inserted into the tax bills after they were passed by the National Assembly. This has raised doubts about whether the versions signed into law by President Bola Tinubu on June 26, 2025, truly reflect what lawmakers approved.
President Tinubu, in a statement personally signed on Tuesday, maintained that implementation would proceed as scheduled.
He described the reforms as “a once-in-a-generation opportunity to build a fair, competitive and robust fiscal foundation,” stressing that the laws were not designed to raise taxes but to promote harmonisation, structural reform and social protection.
The President added that the reform agenda had entered “the delivery stage” and that “no substantial issue has been identified that warrants a disruption of the reform process.”
Falana, however, disagreed, arguing that unresolved questions over the authenticity of the laws make their commencement impossible.
“The laws cannot take effect until the controversies surrounding the legitimacy of the provisions are addressed,” he said.
“There are questions about the authentic tax laws, so which laws are we talking about? Until we have clean copies of the tax laws, you cannot talk about a commencement date.”
He described the allegations of inserted provisions as grave, noting that some critics have labelled the issue forgery.
“There is a serious allegation that some items were smuggled into the new tax laws. Some have described it as forgery. Whichever way you look at it, the National Assembly has itself to blame,” he said.
Falana also faulted the lack of transparency in the legislative process, questioning why the bills and signed laws were not publicly accessible.
“In this day and age, it is unacceptable that we cannot access bills passed by the National Assembly and signed into law by the President. Why are the bills not on the website of the National Assembly?” he asked.
“If you want to run a transparent government, the proceedings of the National Assembly, laws passed by the legislature and signed by the President should be accessible to all.”
While acknowledging that the tax laws form part of the government’s broader economic reform agenda, Falana urged Nigerians to scrutinise their contents and demanded accountability from all tiers of government.
“As taxes are going to be imposed on Nigerians, the federal, state and local governments should be prepared to justify the payment of taxes,” he said.
He stressed that tax revenues must be used to tackle poverty, unemployment, insecurity and infrastructure deficits, warning that citizens would resist higher taxes if basic needs remain unmet.
“The government cannot expect Nigerians to pay more taxes if they cannot send their children to school, afford school fees, pay for astronomical medical bills or even buy food,” he added.
Falana further signalled possible legal action against what he described as discriminatory provisions in the tax framework, particularly exemptions granted to certain companies.
“Under the new laws, some of those who make money and smile to the banks daily are excluded from paying taxes,” he said, citing companies operating in free trade zones.
“The richest companies in Nigeria operate in those zones. They are excluded from paying taxes and levies imposed by the federal, state and local governments. The goods imported by those companies are also exempted from paying duties at the ports.”
He argued that such exemptions undermine the principle of progressive taxation.
“If you want to engage in progressive taxation, the rich must pay much more than the poor, but the reverse is the case under the new tax regime,” Falana said.
“You can’t have hundreds of companies operating in free trade zones without collecting huge taxes from them. It is unjust, discriminatory and illegal.”
He added that even after the laws are properly enacted, the government should anticipate court challenges.
“So whenever the laws are properly passed, the government should expect legal challenges to the discriminatory tax regime in the country,” he said.
Falana concluded by noting that many of the tax exemptions date back to military rule and may not withstand constitutional scrutiny.
“Any law that is inconsistent with the provisions of the Constitution will have to go. Those making huge profits cannot be excluded from paying taxes. It is ridiculous,” he said.
