In a proactive move to align judicial processes with the evolving tax landscape in Nigeria, the Delta State Judiciary in collaboration with the Delta State Committee on Ground Rent has organized a one-day special training workshop for revenue court judges and magistrates presiding over mobile courts.
The workshop, held in Asaba, focused on equipping judicial officers with updated knowledge of Nigeria’s reformed tax legislation, particularly in light of new federal laws signed on June 26, 2025, which repealed and consolidated several existing statutes.
Speaking to journalists, Professor Frank Nwugo, Executive Director of Operations at the Delta State Internal Revenue Service (DSIRS), emphasized the critical importance of the seminar in ensuring justice delivery remains grounded in current legal frameworks.
“This seminar was organized in collaboration with the Office of the Chief Judge of Delta State to ensure that our judges are not making decisions based on repealed laws,” Prof. Nwugo stated.
“There have been significant changes in tax laws, such as the repeal of the Company Income Tax Act, Personal Income Tax Act, Business Premises Act, and others.
“These have now been replaced by new legislation, including the Nigerian Tax Act, Acquisition Tax Act, and the Joint Revenue Tax Act.”
He noted that the recent federal enactments, such as the Harmonised Taxes and Levies and other fiscal reforms, have fundamentally restructured Nigeria’s tax base, making it imperative for courts to operate with full awareness of the legal updates.
“As internal revenue stakeholders, we believe it is our duty to furnish judges and magistrates with the correct versions of the law. Judgments based on outdated laws risk being invalid and unjust,” he added.
Prof. Nwugo also assured that copies of the updated legislation would be distributed to courts within the coming week to ensure access to authoritative texts.
He stressed the need to dissect and interpret the new laws properly, given their volume and complexity.
“The Nigerian Constitution remains the supreme law of the land. Any statute that contradicts it is null. Therefore, we are working to ensure Delta State’s internal revenue laws are fully aligned with constitutional provisions,” he said.
In her opening remarks, the Chief Judge of Delta State, Hon. Justice Tessy Diai, urged participating judicial officers to take full advantage of the training to enhance their capacity in tax-related adjudication.
Justice Diai, who has championed legal reform and modernization within the state judiciary, described the seminar as timely and necessary, especially given the rapidly changing legal and economic environment in the country.
“This workshop offers a rare opportunity to deepen your understanding of recent federal tax reforms. I urge all participants to give it keen attention and apply the knowledge gained in the dispensation of justice,” she said.
The training marks a major step toward harmonizing state-level judicial practices with federal legislative reforms, ensuring fair, informed, and constitutionally compliant adjudication of tax-related cases in Delta State.
