Former Vice-President Atiku Abubakar has criticised the National Assembly’s decision to re-gazette the recently passed tax reform laws, arguing that a fresh passage is the only solution to the challenges surrounding their implementation by 1st January 2026.
In a statement, Atiku described the discrepancies in the gazetted version of the tax law as a “grave constitutional issue.”
He pointed out that any law published in a form different from what was approved by lawmakers is “a nullity.”
“The Senate’s confirmation that the gazetted version of the Tinubu Tax Act does not reflect what was duly passed by the National Assembly raises a serious constitutional issue,” Atiku stated.
“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 law-making 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 rectify illegality.”
He cautioned that any post-passage insertions, deletions, or modifications made without legislative approval constitute “forgery, not a clerical error.”
“No administrative directive from 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.
Atiku also remarked that attempts to hasten a re-gazetting while delaying legislative investigations “undermine parliamentary oversight and set a dangerous precedent.”
His comments came just hours after the National Assembly announced plans to collaborate with relevant ministries, departments, and agencies to re-gazette the tax reform laws.
Concerned by the alleged discrepancies, the Nigerian Bar Association (NBA) has called for a suspension of the implementation of the tax laws pending a full investigation.
On 17th December, House of Representatives member Abdussamad Dasuki highlighted discrepancies between the tax reform law passed by the National Assembly and the gazetted version available to the public.
The tax reform law, slated to take full effect in January 2026, encountered resistance even prior to its passage.
A gazette is an official government publication that formally announces laws and other legal notices after they have been approved by the legislature and signed into law by the president.
