The scheduled hearing in a suit seeking to halt the Federal Government’s proposed Expatriate Employment Levy (EEL) policy was stalled on Wednesday at the Federal High Court in Abuja.
Correspondent reports that the case, which was listed before Justice Inyang Ekwo, could not proceed as the court did not sit.
Justice Ekwo had previously adjourned the matter to 7 May after the Minister of Interior, Mr Olubunmi Tunji-Ojo, and the Attorney-General of the Federation (AGF), Mr Lateef Fagbemi, SAN, filed preliminary objections seeking to have the case dismissed.
However, the court’s inability to sit followed recent disciplinary action taken against some judges, including Justice Ekwo.
The Incorporated Trustees of New Kosol Welfare Initiative, the plaintiff in the matter, had filed a motion ex-parte marked FHC/ABJ/CD/1780/2024, naming the Interior Minister and the AGF as the 1st and 2nd defendants respectively.
Represented by a legal team led by Paul Atayi, the group is seeking an interim injunction restraining the Federal Government from commencing the implementation of the EEL pending the determination of the substantive suit.
In an affidavit supporting the application, Programme Implementation Coordinator Raphael Ezeh stated that the Federal Government unveiled the EEL policy on 27 February 2024.
According to Ezeh, “KPMG and other online analysts reported that the policy would compel all companies employing foreign expatriates to pay an annual tax of $15,000 (approximately ₦23 million) for directors and $10,000 (about ₦16 million) for non-director level staff.”
He said the policy also introduces punitive measures, including five years’ imprisonment or ₦1 million fine for inaccurate or incomplete reporting, and ₦3 million penalties for failure to register employees, submit information, or renew EEL documentation on time.
Ezeh argued that the proposed tax regime was anti-business and harmful to the Nigerian economy. He added that taxation should involve both the executive and legislative arms of government, as stipulated in Section 59 of the Constitution.
In separate preliminary objections, both Tunji-Ojo and Fagbemi argued that the plaintiff lacked locus standi to file the suit and that no valid cause of action had been disclosed.
The Interior Minister, in a filing submitted by Mrs Eva Omotese, Director of Legal Services, urged the court to strike out his name from the suit, arguing that the plaintiff failed to demonstrate a sufficient legal interest.
Similarly, Fagbemi, through a motion filed by Maimuna Shiru, Director of Civil Litigation and Public Law, asked the court to dismiss the suit for want of jurisdiction.
In response, the plaintiff’s lawyer, Atayi, contended that the case qualifies as a public interest litigation and that the group had the right to bring it forward. He cited relevant case law, including Saraki v. Federal Republic of Nigeria (2016), to support his argument on jurisdiction.
He also maintained that the court had the authority to hear the matter, as all necessary legal procedures were followed.
Correspondent reports that the Ministry of Interior had earlier suspended the EEL’s implementation to allow for wider consultation with key stakeholders such as the Nigerian Association of Chambers of Commerce, Industry, Mines, and Agriculture (NACCIMA).
(NAN)