Former Vice-President Atiku Abubakar has faulted the National Assembly’s move to re-gazette the recently passed tax reform laws, insisting that only a fresh legislative passage can validate them.
Atiku Abubakar
In a statement on Sunday, Abubakar described the discrepancies between the version of the tax law passed by lawmakers and the gazetted copy available to the public as a “grave constitutional issue.” He argued that any law published in a form different from what was approved by the legislature is a nullity.
“The confirmation by the Senate that the gazetted version of the Tinubu Tax Act does not reflect what was duly passed by the National Assembly raises a grave constitutional issue,” he said. “A law that was never passed in the form in which it was published is not law. It is a nullity. Under Section 58 of the 1999 Constitution, the lawmaking process is clear: passage by both chambers, presidential assent, and only then gazetting. Gazetting is an administrative act; it does not create law, amend law, or cure illegality.”
The former vice-president warned that post-passage insertions, deletions, or modifications without legislative approval amount to forgery, not clerical error.
He stressed that no administrative directive by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent.
Abubakar further cautioned that attempts to rush a re-gazetting while delaying legislative investigations undermine parliamentary oversight and set a dangerous precedent.
He maintained that the only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.
His remarks come amid growing controversy over the tax reform law, expected to take effect in January 2026. On December 17, Abdussamad Dasuki, a member of the House of Representatives, raised concerns that the gazetted copy of the law did not reflect what lawmakers passed.
The National Assembly subsequently announced plans to work with relevant ministries, departments, and agencies to re-gazette the laws.
The Nigerian Bar Association (NBA) has since called for suspension of the implementation of the tax laws pending a full investigation, while the Nigeria Labour Congress (NLC) criticised the process, saying workers were not consulted and urging the federal government to halt enforcement.
Abubakar clarified that his position was not opposition to tax reform itself but a defence of legislative integrity and constitutional governance.
