Former Vice-President Atiku Abubakar has criticised the National Assembly’s plan to re-gazette the recently passed tax reform laws, insisting that a fresh passage by the legislature is required to resolve the controversy surrounding their implementation, scheduled to begin on January 1, 2026.
In a statement, Atiku described the discrepancies identified in the gazetted version of the tax laws as a “grave constitutional issue,” warning that any law published in a form different from what was approved by lawmakers is invalid.
“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.”
Atiku cautioned that any post-passage insertions, deletions or alterations without legislative approval amount to “forgery, not a clerical error.”
“No administrative directive by the Senate President, Godswill Akpabio, or the Speaker of the House, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent,” he added.
He further warned that attempts to hastily re-gazette the laws while delaying legislative investigations would “undermine parliamentary oversight and set a dangerous precedent.”
Atiku’s comments came hours after the National Assembly announced plans to work with relevant ministries, departments and agencies to re-gazette the tax reform laws.
Amid growing concerns over the alleged discrepancies, the Nigerian Bar Association (NBA) has called for the suspension of the implementation of the tax laws pending a comprehensive investigation.
Earlier, on December 17, a member of the House of Representatives, Abdussamad Dasuki, disclosed that inconsistencies exist between the tax reform law passed by the National Assembly and the version gazetted and made available to the public.
The tax reform laws, which are expected to take full effect in January 2026, had faced opposition even before their passage.
A gazette is an official government publication used to formally publish laws and other legal notices after approval by the legislature and assent by the president.
