Former Vice President Atiku Abubakar has raised serious concerns over the legality of the recently gazetted tax reform law, warning that the version published does not reflect what was passed by the National Assembly. According to him, this discrepancy raises a “grave constitutional issue” and could amount to forgery.
In a statement posted on his X handle on Sunday, Atiku explained that a law published in a form never approved by lawmakers is effectively null and void. He emphasized that Section 58 of the 1999 Constitution clearly outlines the lawmaking process, which requires that a bill be passed by both chambers of the National Assembly, assented to by the President, and only then gazetted.
“Gazetting is merely an administrative act of publication and does not create, amend, or validate a law,” Atiku stated. He warned that any post-passage insertion, deletion, or modification of a bill without legislative approval constitutes forgery rather than a clerical error.
The former vice president also criticized reported attempts to rush a re-gazetting of the law while investigations by the National Assembly are allegedly being stalled. He described such actions as undermining parliamentary oversight and setting a dangerous precedent.
Atiku noted that neither an administrative directive by the Senate President, Godswill Akpabio, nor by the Speaker of the House of Representatives, Tajudeen Abbas, can rectify the defect without going through the proper legislative process. “Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh presidential assent, and proper gazetting,” he said.
He clarified that his position is not opposition to tax reform but a defence of the legislative process. “This is not opposition to tax reform. It is a defence of the integrity of the legislative process and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts,” Atiku added.
The controversy surrounding the Tinubu Tax Act emerged after the Senate confirmed that the gazetted version of the law differs from what was actually passed by the National Assembly. This revelation has sparked widespread debate about the role of gazetting in the lawmaking process and the potential legal implications of discrepancies in official publications.
The National Assembly and the Presidency have not publicly responded to Atiku’s statement as of Sunday, but the issue has already drawn the attention of civil society organizations and legal practitioners. Many observers argue that this situation underscores the importance of adhering strictly to constitutional procedures in legislative matters, particularly for laws that affect taxation and public revenue.
Tax reform has been a key agenda of the Tinubu administration, aimed at simplifying tax structures, increasing compliance, and boosting revenue collection. The controversy over the gazetted law, however, has raised questions about the administration’s commitment to transparency and constitutional governance. Critics argue that rushing administrative processes or attempting to bypass legislative scrutiny could undermine public trust in government policies.
The debate over the Tinubu Tax Act comes at a time when Nigeria is seeking to enhance its fiscal framework to support economic growth and development. Tax reforms, if properly implemented, are expected to broaden the tax base, reduce evasion, and provide additional resources for infrastructure, education, and health. However, legal and procedural irregularities in the enactment of such laws could jeopardize their effectiveness and lead to legal challenges that stall implementation.
Atiku’s warning has also reignited discussions about the separation of powers in Nigeria’s federal system. Constitutional scholars argue that the legislative branch has the exclusive authority to pass laws, while the executive’s role is limited to assent or veto. Any attempt to alter a passed law administratively without legislative approval constitutes a breach of this principle.
The former vice president urged Nigerians to pay attention to the issue, emphasizing that the integrity of the legislative process must be protected. He appealed to lawmakers, civil society groups, and legal institutions to ensure that any attempt to normalize constitutional breaches is rejected and corrected through lawful means.
“This is a fundamental matter of constitutional governance. Allowing shortcuts in lawmaking creates a dangerous precedent that could affect future legislative processes,” Atiku warned.
Meanwhile, discussions continue on social media and in policy circles about the importance of transparency, accountability, and adherence to constitutional procedures in the enactment of laws. Legal practitioners have advised the public and stakeholders to monitor developments closely and to demand that the government follow due process.
The unfolding situation serves as a reminder of the critical role of constitutional oversight in governance. It highlights that even in pursuit of reforms aimed at improving taxation and public finances, adherence to established legal procedures is non-negotiable.