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By John Ogunsemore
Former Vice President Atiku Abubakar on Sunday described the discrepancy between the gazetted versions of the new tax reform laws and those passed by the National Assembly as a “grave constitutional issue,” noting that any published law not reflecting legislative approval is a nullity and amounts to forgery.
Atiku stated this in a statement sent to Daily Sun.
The ex-VP noted that the Senate and House of Representatives had acknowledged differences in the gazetted texts of the four tax reform acts signed by President Bola Tinubu in June 2025.
He averred that under Section 58 of the 1999 Constitution, gazetting is solely an administrative publication step and cannot amend or validate unauthorised changes.
He said, “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.
“A law that was never passed in the form in which it was published is not law. It is a nullity.”
The controversy stems from allegations first raised in mid-December by House of Representatives member Abdussamad Dasuki, who claimed the gazetted versions contained provisions not debated or approved by lawmakers.
On Friday, Senate President Godswill Akpabio and House Speaker, Tajudeen Abbas directed the Clerk of the National Assembly to re-gazette the acts using certified true copies of the versions passed by both chambers, describing the move as an effort to ensure “clarity, accuracy, and the integrity of the legislative record.”
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However, Atiku criticised any attempt to resolve the issue through rapid re-gazetting without full legislative re-approval, calling it an undermining of parliamentary oversight.
He insisted that the proper remedy requires fresh consideration, identical re-passage by both chambers, new presidential assent, and correct gazetting.
He said, “Any post-passage insertion, deletion, or modification of a bill without legislative approval amounts in law 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.
“The attempt to rush a re-gazetting while stalling legislative investigation undermines parliamentary oversight and sets a dangerous precedent.
“Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.”
He emphasised that 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,” the ex-VP said.
The four laws in question—the Nigeria Tax Act 2025, Nigeria Tax Administration Act 2025, Joint Revenue Board of Nigeria (Establishment) Act 2025, and Nigeria Revenue Service (Establishment) Act 2025—are set to take effect on January 1, 2026.
The Tinubu administration has maintained that implementation will proceed as planned, with Presidential Fiscal Policy and Tax Reforms Committee Chairman, Taiwo Oyedele stating the reforms aim to simplify compliance and provide relief to citizens.
