Former Vice-President Atiku Abubakar has criticised the National Assembly’s decision to re-gazette the recently passed tax reform laws, insisting that a fresh legislative passage is required to resolve the controversy threatening their implementation from January 1, 2026.
In a statement, Atiku described the discrepancies found in the gazetted version of the tax laws as a “serious constitutional issue,” arguing that any law published in a form different from what lawmakers approved is invalid.
He said confirmation by the Senate that the gazetted version does not reflect what was passed by the National Assembly raises fundamental constitutional concerns.
“A law that was never passed in the form in which it was published is not law; it is a nullity,” Atiku stated, adding that the Constitution clearly outlines the lawmaking process as passage by both chambers, presidential assent, and then gazetting.
According to him, gazetting is purely an administrative step and cannot create, amend, or legitimise a defective law.
Atiku warned that any post-passage alterations—whether insertions, deletions, or modifications—made without legislative approval amount to forgery rather than clerical errors.
He further argued that no administrative action by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can cure such defects without a fresh passage and new presidential assent.
He also cautioned that rushing to re-gazette the laws while postponing legislative investigations undermines parliamentary oversight and sets a dangerous precedent.
Atiku’s remarks came shortly after the National Assembly announced plans to work with relevant ministries, departments, and agencies to re-gazette the tax reform laws.
Similarly, the Nigerian Bar Association has called for the suspension of the implementation of the laws pending a comprehensive investigation into the alleged discrepancies.
Earlier, on December 17, House of Representatives member Abdussamad Dasuki disclosed that differences exist between the version of the tax reform law passed by the National Assembly and the copy 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 legal notices after they have been approved by the legislature and signed by the president.
