The Federal Government of Nigeria has been taken before the ECOWAS Community Court of Justice over allegations that the recently gazetted tax reform laws were unlawfully amended after legislative passage and presidential assent.
The suit, marked ECW/CCJ/APP/10/26, was filed by the Network for the Actualisation of Social Growth and Viable Development (NEFGAD), a civic advocacy group.
This follows the group’s earlier correspondence to President Bola Ahmed 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.
The group noted that the controversy had already been flagged by lawmakers, particularly members of the House of Representatives, who claimed discrepancies between the copies of the laws passed and the versions later gazetted by the government.
In its suit, NEFGAD is seeking, among other remedies, judicial review of the legislative process that allegedly led to the post-assent amendments.
The organisation wants the court to declare the disputed provisions in the Tax Administration Act, 2025 and related tax Acts as “unauthorised” and in breach of Nigeria’s obligations under the African Charter on Human and Peoples’ Rights and ECOWAS protocols, particularly those safeguarding the rights to fair hearing, equality, participation and property.
The organisation is urging the court to annul the gazetted tax Acts entirely or, alternatively, strike down only the contested provisions, directing that only the versions originally passed by the legislature and assented to by the President should be recognised as valid.
NEFGAD is also seeking an injunction restraining enforcement of the contested provisions and an order compelling publication of the Certified True Copies (CTCs) of the four tax Acts as enacted.
It additionally seeks compensation for Nigerians alleged to have suffered losses including refunds of taxes or penalties collected under the disputed provisions.
“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,” the group said.
The group added that altering a law without lawful authority undermines confidence in governance and threatens investor certainty.
The alleged controversy stems from events in late 2025 when some lawmakers, including members of the House of Representatives, claimed that the versions of the tax laws available in the public domain did not match those harmonised and approved by legislators before presidential assent.
