Former Vice-President Atiku Abubakar has sharply criticised the National Assembly’s decision to re-gazette the recently passed tax reform laws, describing the move as unconstitutional and a direct threat to legislative integrity. His intervention comes amid growing public concern over discrepancies between the version of the law passed by lawmakers and the version subsequently gazetted for public use.
According to Akahi News, the controversy has ignited intense debate across political, legal, and labour circles, with calls mounting for the suspension of the law’s implementation pending a full investigation.
Discrepancies Spark National Outcry
The controversy first emerged on December 17 when Abdussamad Dasuki, a member of the House of Representatives, publicly raised alarm over inconsistencies between the tax reform bill passed by the National Assembly and the version later gazetted.
Dasuki reportedly told newsmen that the document available to the public did not accurately reflect what lawmakers approved during plenary. The tax reform law, which is expected to take full effect in January 2026, had already faced resistance from multiple stakeholders even before its passage.
Following these revelations, the National Assembly announced it would collaborate with relevant ministries, departments, and agencies to re-gazette the law, a move that has since drawn sharp criticism.
NBA, NLC Raise Red Flags
Adding to the growing pressure, the Nigerian Bar Association (NBA) called for the immediate suspension of the law’s implementation, insisting that no statute tainted by procedural irregularities should take effect without proper clarification.
Similarly, the Nigeria Labour Congress (NLC) expressed concern that workers were not adequately consulted during the drafting process. The labour body urged the federal government to halt implementation until broader stakeholder engagement is conducted.
Akahi News gathered that labour leaders fear the tax reforms could impose additional burdens on workers if allowed to stand without proper legislative scrutiny.
Atiku: ‘A Law Not Passed Is No Law’
In a strongly worded statement released on Sunday, Atiku Abubakar described the discrepancies in the gazetted tax law as a “grave constitutional issue,” warning that Nigeria risks undermining the rule of law if such actions are normalised.
“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,” Atiku stated.
“A law that was never passed in the form in which it was published is not law. It is a nullity.”
He cited Section 58 of the 1999 Constitution, emphasising that the legislative process is unambiguous: passage by both chambers of the National Assembly, presidential assent, and only then gazetting.
“Gazetting is an administrative act; it does not create law, amend law, or cure illegality,” he stressed.
‘Forgery, Not a Clerical Error’
The former vice-president went further to warn that any post-passage alteration of a bill without legislative approval amounts to a criminal breach of procedure.
“Post-passage insertions, deletions, or modifications without legislative approval amount to forgery, not a clerical error,” he said.
Atiku also rejected any attempt by legislative leaders to regularise the situation through administrative means, insisting that neither Senate President Godswill Akpabio nor Speaker of the House Tajudeen Abbas possesses the authority to validate a flawed process.
“No administrative directive by the Senate President or the Speaker can justify a re-gazetting without re-passage and fresh presidential assent,” he added.
Warning Against Dangerous Precedent
According to Akahi News, Atiku further warned that rushing to re-gazette the law while delaying a full legislative investigation could weaken democratic accountability and parliamentary oversight.
He cautioned that such actions could set a dangerous precedent where laws are altered outside constitutional procedures, eroding public trust in governance.
“The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting,” he insisted.
Not Against Reform, But Due Process
Despite his strong position, Atiku clarified that his stance should not be misconstrued as opposition to tax reform itself.
“This is not opposition to tax reform,” he noted. “It is a defence of legislative integrity and constitutional governance.”
Observers say the controversy could reshape the national conversation around lawmaking standards, transparency, and institutional accountability in Nigeria.
As the debate intensifies, Akahi News gathered that Nigerians across political and professional divides are watching closely to see whether constitutional order will prevail or whether expediency will take precedence.
By Joseph Iyaji | Akahi News
Joseph Iyaji is a journalist, educator, and founder of Akahi G. International, Akahi Tutors, and Akahi News. Read more about him here.
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