The Federal Government has been taken to the Economic Community of West African States (ECOWAS) Court of Justice over claims of unlawful amendments to Nigeria’s newly gazetted tax laws.
The case, filed by the civic advocacy group, Network for the Actualisation of Social Growth and Viable Development (NEFGAD), is listed under ECW/CCJ/APP/10/26.
NEFGAD had earlier written to President Bola Ahmed Tinubu and the leadership of the National Assembly, demanding an independent probe and sanctions over what it described as post-assent alterations to key tax legislation.
The group raised concerns that certain provisions of the Tax Administration Act, 2025 may have been tampered with after being passed by the National Assembly and receiving presidential assent. An interim review by the National Assembly reportedly identified serious institutional, constitutional, and procedural irregularities.
In the suit, NEFGAD is seeking:
Judicial review of the legislative process leading to the post-assent changes;
A declaration that the alterations are unauthorized;
Annulment or striking down of the amended Tax Administration Act and related laws;
Recognition of only the original versions of the Acts; and
Certified true copies of the Acts for public enforcement.
The group also demands compensation for Nigerians allegedly affected by the enforcement of the altered provisions.
“This is not merely an administrative issue. It is a constitutional matter that affects democratic order, the separation of powers, and the rule of law. Altering a law passed by the National Assembly and signed by the President without lawful authority undermines governance and investor confidence,” NEFGAD stated.
The organisation called on civil society, the judiciary, legislature, and executive to uphold the Constitution, protect democratic processes, and ensure transparency in lawmaking.
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