He stressed that any law published in a form different from what was approved by the legislature is legally invalid.
Former Vice-President Atiku Abubakar has faulted the National Assembly’s decision to re-gazette the recently passed tax reform laws, warning that the move cannot cure what he described as a grave constitutional defect in the legislation.
Atiku said the only lawful solution to the controversy surrounding the tax laws is a fresh passage by the National Assembly, followed by renewed presidential assent, ahead of their planned implementation on January 1, 2026.
In a statement on Monday, the former presidential candidate described the discrepancies between the version of the tax law passed by lawmakers and the copy gazetted for public use as a serious constitutional breach.
“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.
He stressed that any law published in a form different from what was approved by the legislature is legally invalid.
“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 1999 Constitution, the lawmaking process is clear: passage by both chambers, presidential assent, and only then gazetting,” he stated.
According to Atiku, gazetting is merely an administrative procedure and does not confer legality on a defective law.
“Gazetting is an administrative act; it does not create law, amend law, or cure illegality,” he said.
He further warned that any post-passage insertions, deletions or alterations without the approval of the National Assembly amount to criminal conduct.
Atiku noted that post-passage insertions, deletions, or modifications without legislative approval amount to forgery, not a clerical error.
He added 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, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent” he warned.
Atiku also criticised what he described as attempts to fast-track re-gazetting while legislative probes into the discrepancies are being delayed, saying such actions weaken parliamentary oversight and endanger democratic norms.
His comments came hours after the National Assembly announced plans to collaborate with relevant ministries, departments and agencies to re-gazette the controversial tax reform laws.
The controversy has continued to generate backlash from legal experts and stakeholders.
The Nigerian Bar Association (NBA), citing concerns over the alleged discrepancies, has called for the immediate suspension of the implementation of the tax laws pending a comprehensive investigation.
On December 17, Abdussamad Dasuki, a member of the House of Representatives, publicly disclosed that there were differences between the tax reform law passed by the National Assembly and the version published in the official gazette.
The tax reform law, which faced stiff opposition even before its passage, is expected to take full effect in January 2026.
A gazette is an official government publication used to formally announce laws and other legal notices after legislative approval and presidential assent.