Tax Law: Group Drags FG to ECOWAS Court Over Alleged Alterations

Kuni Tyessi in Abuja

The Network for the Actualisation of Social Growth and Viable Development (NEFGAD), a frontline civic advocacy group in Nigeria, has filed a suit at the ECOWAS Community Court of Justice over what it describes as unlawful alterations to Nigeria’s newly gazetted tax laws after legislative passage and presidential assent.

The case, filed as ECW/CCJ/APP/10/26, follows the group’s earlier correspondence to President Bola Tinubu and the leadership of the National Assembly, in which it demanded an independent investigation and sanctions.

The development was disclosed in a statement signed by Elvis Ejeta Esq., lead counsel to NEFGAD.

The organisation said concerns were raised that changes may have been introduced into the tax legislation after approval, an issue it noted had also been flagged in the National Assembly’s interim review as posing institutional, constitutional and democratic questions.

In the suit, NEFGAD is seeking, among other reliefs, a judicial review of the legislative process that allegedly led to post-assent amendments, and is asking the court to declare the alterations in the official gazette unauthorized and in breach of Nigeria’s obligations under the African Charter and ECOWAS protocols, particularly regarding rights to fair hearing, equality, participation and property.

It further urged the court to annul the gazetted Tax Administration Act, 2025 (and related laws) in full, or alternatively strike down the contested provisions and recognise only the version originally passed by the National Assembly and assented to by the President.

The organisation also requested an injunction restraining enforcement of the disputed provisions and an order compelling the government to publish Certified True Copies of the four tax Acts as enacted.

Additionally, NEFGAD is seeking compensation for Nigerians who may have suffered losses due to enforcement of the allegedly altered provisions, including reimbursement of taxes or penalties collected under the disputed rules.

“This action is not merely administrative or procedural. It is a constitutional issue that strikes at the heart of democratic order, separation of powers, and the rule of law.

“Where a law passed by the National Assembly and signed by the President is altered without lawful authority, it undermines confidence in governance and threatens investor certainty,” the group said.

NEFGAD reaffirmed its commitment to defending democratic institutions, promoting transparency and ensuring that all levels of government uphold constitutional and international legal standards, while calling on civil society, the judiciary, the legislature and the executive to support efforts to protect the integrity of Nigeria’s lawmaking process.