Marble Partners LP

Nigeria’s New Tax Order Is Here And the Courts Are Already Being Drawn In- The Nigerian Tax Act 2025 and the Coming Wave of Corporate and Constitutional Litigation

Tax reform in Nigeria has historically followed a familiar pattern: legislative amendment, regulatory circulars, compliance anxiety, and gradual adaptation. The Nigerian Tax Act 2025, however, signals a decisive departure from that tradition. Rather than settling quietly into administrative practice, it is already provoking sharp legal scrutiny, corporate resistance, and constitutional questioning.

Riding the Tide: Understanding Nigeria’s 2026 Tax Reform and the Litigation Wave Ahead

Nigeria stands at the threshold of one of the most consequential tax overhauls in its post-independence history. The signing of the 2025 Tax Reform Acts, comprising the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service Act, and the Joint Revenue Board Act, has signaled a new era for the country’s fiscal governance. For businesses, investors, public institutions, and citizens alike, the reforms represent both a promise and a warning. A promise of potentially improved efficiency, cohesion, and transparency in tax administration and a warning that the transitional phase may trigger disputes, uncertainties, and constitutional challenges that will test the resilience of Nigeria’s legal institutions.

JUSTICE DEFERRED ON A MASSIVE SCALE: HOW COURT BACKLOGS THREATEN NIGERIA’S ECONOMIC STABILITY

Justice delayed has long been recognized as justice denied, but in Nigeria the phrase has evolved into something much more troubling: justice deferred on a massive scale. Across the country, courtrooms are burdened with overwhelming caseloads, outdated procedures, insufficient manpower, and constrained infrastructure. The consequences stretch far beyond the legal profession. The impact is felt by businesses, investors, communities, and indeed the entire national economy. For a nation striving to compete in a global market and attract meaningful investment, the state of its justice system is as vital as its monetary or fiscal policy.

Strengthening Nigeria’s Future: The New Era of PPP Compliance and Legal Reform

Public-Private Partnerships (PPPs) have long been presented as one of Nigeria’s most viable pathways to economic development, improved infrastructure, and sustainable public service delivery. Over the years, successive governments have embraced PPPs as a means of bridging the ever-widening infrastructure gap, encouraging private investment, and reducing the financial burden on the state. Yet, despite their promise, Nigeria’s PPP landscape has struggled with inconsistent regulatory enforcement, weak compliance structures, and poor project outcomes.

The Evolution of Digital Asset Regulation in Nigeria: A Legal and Economic Examination of the SEC’s Emerging Framework

The regulation of digital assets in Nigeria has entered a decisive new phase. With the Securities and Exchange Commission (SEC) issuing clearer directives on the operations of Virtual Asset Service Providers (VASPs), the national conversation has intensified across financial, social, legal, and political spheres. What began as a niche interest among early adopters has grown into a mainstream issue affecting millions of Nigerians, from everyday traders to technology entrepreneurs and corporate investors. This article provides a deep, structured, and neutral analysis of the SEC’s developing regulatory framework, drawing from the nation’s historical context, public reactions, and economic implications.

From Ink to Encryption: How the NBA’s Digital Stamp and Seal Will Redefine Legal Practice in Nigeria

For more than half a century, the stamp and seal have symbolized the authority of the Nigerian lawyer. It is the small, colored emblem that certifies the authenticity of legal documents, court filings, and contracts, proof that the hand behind the pen is duly qualified to practice law in Nigeria. But in an age where digital technology now underpins commerce, communication, and governance, the Nigerian Bar Association (NBA) has taken a decisive step: the introduction of a Digital Stamp and Seal system, designed to modernize legal verification, enhance security, and reflect the realities of twenty-first-century legal practice.

When “No Refund” Means No Excuse: Nigeria’s Consumer Rights and the Rise of Accountability

In recent months, Nigerian courts have sent a clear message to businesses: the era of unchecked consumer exploitation is fading fast. The Federal Competition and Consumer Protection Commission (FCCPC) has been pivotal in driving this shift, with court rulings now firmly upholding consumer rights and reinforcing corporate accountability. These judgments do more than award damages they affirm that consumer protection is not a privilege but a legal and moral duty.

Tracing the New Frontiers of Justice: Nigeria’s Pursuit of Asset Recovery and International Criminal Cooperation

For years, Nigeria’s justice system has grappled with a complex challenge: how to retrieve stolen assets, bring fugitives to justice, and reform forfeiture regimes in a way that reflects both fairness and efficiency. What began as scattered anti-corruption efforts has evolved into a coordinated national policy agenda, marrying domestic law with international cooperation. Today, under renewed leadership and legislative reform, asset recovery has become a defining test of Nigeria’s commitment to integrity and global justice.

When Forfeiture Meets Oversight: The Teleology Reversal and Its Lessons for Anti-Corruption in Nigeria

In September 2025, the Federal High Court in Abuja delivered a judgment that has resonated across Nigeria’s legal and commercial landscapes. In a ruling issued on 23 September, Justice Emeka Nwite set aside an interim order forfeiting several properties belonging to Teleology Nigeria Limited, properties which had been seized by the Economic and Financial Crimes Commission (EFCC) on the basis that they were allegedly derived from unlawful activity or constituted proceeds of crime. In doing so, the court sharply criticized the EFCC for concealing the existence of a ₦55.7 billion judgment already secured by Keystone Bank, and for proceeding in a manner inconsistent with principles of fair hearing, disclosure, and jurisdiction. The case offers much to reflect on: the limits of agency powers, safeguards in forfeiture proceedings, and the delicate balance between enforcing anti-corruption laws and preserving property rights.

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