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Falana: New Tax Laws Cannot Take Effect Until Legitimacy Issues Are Resolved

Senior lawyer warns FG of legal challenges over alleged insertions ahead of January 1 rollout

Human rights lawyer and Senior Advocate of Nigeria, Femi Falana, has warned that Nigeria’s newly enacted tax laws cannot be implemented until lingering controversies surrounding their legitimacy are fully addressed.

Falana made the remarks on Wednesday while speaking with journalists in his hometown of Ilawe-Ekiti, Ekiti State, where he raised concerns over allegations of questionable insertions in the provisions of the new tax legislation.

According to him, the Federal Government ought to have used the closing days of 2025 to resolve the disputes and issue verified, clean copies of the laws before the proposed January 1, 2026 commencement date.

Falana cautioned that proceeding with implementation without first settling the concerns could expose the government to serious legal battles.

“If this is not done, the government will be putting itself in serious trouble by attempting to implement the laws,” he said. “There are interest groups already prepared to challenge the legitimacy of the legislation.”

His comments come amid firm assurances from President Bola Tinubu, who on Tuesday reiterated that the Federal Government would proceed with the implementation of the new tax laws from January 1, 2026, without delay.

However, Falana maintained that regardless of the government’s position, the laws cannot validly take effect until all questions surrounding their authenticity and legislative integrity are resolved.

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Opeyemi Owoseni

Opeyemi Oluwatoni Owoseni is a broadcast journalist and business reporter at TV360 Nigeria, where she presents news bulletins, produces and hosts the Money Matters program, and reports on the economy, business, and government policy. With a strong background in TV and radio production, news writing, and digital content creation, she is passionate about delivering impactful stories that inform and engage the public.

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