By SUNTV Global Channel | December 29, 2025
Former Vice-President Atiku Abubakar has sharply criticised the National Assembly’s plan to re-gazette President Bola Tinubu’s controversial tax reform laws, warning that the move cannot remedy what he described as a fundamental constitutional breach.
In a statement issued on Monday, Atiku argued that the only lawful way to resolve the controversy surrounding the tax laws is for the National Assembly to repass the legislation afresh, followed by new presidential assent, before their proposed implementation date of January 1, 2026.
He faulted the decision to re-gazette the laws, stressing that discrepancies between the version passed by lawmakers and the copy already published in the official gazette render the legislation legally invalid.
“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 said.
According to him, any law published in a form different from what was approved by the legislature amounts to a nullity under the 1999 Constitution.
“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 Constitution, the lawmaking process is clear: passage by both chambers, presidential assent, and only then gazetting,” he stated.
Atiku emphasised that gazetting is merely an administrative procedure and does not create, amend, or legitimise a defective law.
“Gazetting is an administrative act; it does not create law, amend law, or cure illegality,” he added.
The former presidential candidate further warned that any post-passage insertions, deletions or alterations made without the approval of the National Assembly amount to forgery, not clerical errors.
He maintained that no directive from the leadership of the National Assembly could legitimise the process.
“No administrative directive by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent,” Atiku warned.
He also criticised what he described as attempts to fast-track re-gazetting while legislative investigations into the discrepancies are allegedly being delayed, noting that such actions weaken parliamentary oversight and threaten democratic norms.
Atiku’s comments came hours after the National Assembly announced plans to work with relevant ministries, departments and agencies to re-gazette the disputed tax reform laws.
The controversy has continued to attract strong reactions from legal experts and stakeholders. The Nigerian Bar Association (NBA) has called for the immediate suspension of the implementation of the tax laws, citing serious concerns over the alleged discrepancies and demanding a thorough investigation.
Earlier, on December 17, a member of the House of Representatives, Abdussamad Dasuki, publicly revealed that there were differences between the tax reform bill passed by lawmakers and the version published in the official gazette.
The tax reform laws, which faced stiff opposition even before their passage, are scheduled to take full effect in January 2026, amid growing legal and political scrutiny.
SUNTV Global Channel will continue to monitor developments on this unfolding national issue.
