The judge arrived at the decision on Monday, February 9, 2026, while delivering judgment on the suits initiated by the oil firm. The lead case, filed by Shell Nigeria Oil Products Limited, was marked FHC/L/CS/2340/2024, while Shell Nigeria Business Operations Limited instituted the other suits (FHC/L/CS/2339/24), Shell Nigeria Gas Limited (FHC/L/CS/2338/24), Shell Exploration and Production Africa Limited (FHC/L/CS/2341/24), and Shell Nigeria Closed Pension Fund Administrator Limited (FHC/L/CS/2342/24). The companies argued that under the Finance Act (Effective Date Variation) Order, 2023, the 3 per cent TET rate only took effect from September 1, 2023. However, FIRS, represented by Bolanle Oniyangi and Moses Ideho, maintained that the Tertiary Education Tax is an annual tax assessed on a company’s full accounting period, running from January 1 to December 31. Justice Osiagor consequently dismissed all five suits in their entirety and affirmed the FIRS’ assessment.

Source: Nigerian Tribune February 12, 2026 17:27 UTC