Human rights lawyer, Femi Falana (SAN) has stated that the new tax law cannot take effect
Speaking at his Ilawe-Ekiti hometown on Wednesday, Falana warned that the tax laws cannot take effect until the controversies surrounding the legitimacy of their provisions is addressed.
He argued that the federal government should have used the last few days of 2025 to address the issue and make clean copies of the new tax laws available before January 1, 2026.
He said, “If that was not done, the government would put itself in trouble by deciding to implement the laws. There are interest groups ready to challenge the legitimacy of the laws.”
Recall that President Bola Tinubu on Tuesday said there is no going back on the January 1, 2026 implementation of the tax laws.
The senior lawyer, however, stated that the laws could not take effect until the controversies surrounding their legitimacy were resolved.
Meanwhile, President Bola Tinubu has declared that the new tax laws will take effect from January 1, 2026, as planned, despite objections from some quarters.
The President made the declaration in a statement on Tuesday in which he explained that the new laws are not designed to raise taxes but to drive harmonization.
President Tinubu noted that his administration is aware of agitations in some quarters over the new tax laws, but added that no substantial issue has been raised to warrant a suspension of the implementation process.
He promised that the government would ensure due process in the implementation of the laws and work with all stakeholders, including the National Assembly, to resolve all identified issues against the new tax laws.
“The new tax laws, including those that took effect on June 26, 2025, and the remaining acts scheduled to commence on January 1, 2026, will continue as planned.
“These reforms are a once-in-a-generation opportunity to build a fair, competitive, and robust fiscal foundation for our country.
“The tax laws are not designed to raise taxes, but rather to support a structural reset, drive harmonisation, and protect dignity while strengthening the social contract.
“I urge all stakeholders to support the implementation phase, which is now firmly in the delivery stage.
“Our administration is aware of the public discourse surrounding alleged changes to some provisions of the recently enacted tax laws.
“No substantial issue has been established that warrants a disruption of the reform process. Absolute trust is built over time through making the right decisions, not through premature, reactive measures.
“I emphasise our administration’s unwavering commitment to due process and the integrity of enacted laws. The Presidency pledges to work with the National Assembly to ensure the swift resolution of any issue identified.
“I assure all Nigerians that the Federal Government will continue to act in the overriding public interest to ensure a tax system that supports prosperity and shared responsibility,” the statement read.