Human rights lawyer Femi Falana has stated that the new tax laws cannot take effect until controversies regarding the legitimacy of their provisions—stemming from allegations of unauthorized insertions—are resolved.
The Senior Advocate of Nigeria made these remarks during an interview with journalists in his hometown of Ilawe-Ekiti on Wednesday.
Falana emphasized that the Federal Government should have used the final days of 2025 to address the issue and provide clean copies of the new tax laws before January 1, 2026.
“If this is not done, the government will face challenges by proceeding with implementation. There are interest groups prepared to contest the,” he warned.
Allegations have surfaced that certain provisions were surreptitiously added to the tax bills passed by the National Assembly. As a result, the tax laws signed by President Bola Tinubu on June 26, 2025—scheduled to take effect on January 1, 2026—may differ from the versions approved by lawmakers.
In a personally signed statement on Tuesday, President Tinubu affirmed that the implementation of the new tax laws, including those enacted on June 26, 2025, and additional Acts set to commence on January 1, 2026, would proceed as planned.
Tinubu described the reforms as “a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation” for the country. He clarified that the new laws are not intended to increase taxes but to drive harmonization, protect dignity, and strengthen the social contract.
The President urged all stakeholders to support the implementation phase, which he stated is now “firmly in the delivery stage.” He added that “no substantial issue has been identified that warrants a disruption of the reform process.”
However, Falana reiterated that the laws cannot take effect until the controversies surrounding their legitimacy are resolved.
“The laws cannot take effect until the controversies regarding the legitimacy of the provisions are addressed. There are questions about the authenticity of the tax laws, so which laws are we referring to? Until we have clean copies of the tax laws, you cannot discuss a commencement date,” he asserted.
Falana also addressed the allegations directly: “There is a serious accusation that certain 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 called for greater transparency, stating, “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 these bills not available on the National Assembly’s website? If you want to run a transparent government, the proceedings of the National Assembly, laws passed by the legislature, and those signed by the President should be accessible to all.”
