Nigeria's new tax laws, scheduled for implementation on January 1, 2026, are embroiled in significant controversy, with legal experts, state governors, and civil society groups challenging their legitimacy and President Bola Tinubu's insistence on their enforcement. This widespread opposition stems from serious allegations of material alterations to the laws after their passage by the National Assembly, without due process of fresh debate and re-passage.

Human rights lawyer Femi Falana, SAN, has emphatically stated that the new tax laws cannot take effect until the controversies surrounding their legitimacy, particularly allegations of insertions, are fully addressed. Speaking in Ilawe-Ekiti, Falana urged the Federal Government to resolve these issues and make clean copies of the laws available before the January 1, 2026 deadline, warning that implementing flawed laws would invite legal challenges from various interest groups. President Tinubu, however, has maintained his position that there will be no retreat from the January 2026 implementation.

Adding to the chorus of disapproval, Bauchi State Governor Bala Mohammed has accused President Tinubu of deliberately overlooking what he termed