Atiku Abubakar, former vice-president, has faulted the national assembly’s decision to re-gazette the newly enacted tax reform laws.
A gazette serves as the official government document that publishes approved legislation and legal notices after passage by parliament and assent by the president.
In a statement on Sunday, Abubakar described the variation in the published document as a “grave constitutional issue”.
He maintained that any law appearing in a form different from what parliament approved is “a nullity”.
“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,” the statement reads.
“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.
“Gazetting is an administrative act; it does not create law, amend law, or cure illegality.”
The former vice-president warned that altering legislation after passage without parliamentary approval amounts 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,” he added.
He further argued that pushing for re-gazetting while delaying legislative inquiry “undermine parliamentary oversight and set a dangerous precedent.”
“The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting,” Abubakar said.
He stressed that his position is not resistance to tax reform but a defence of constitutional order and legislative credibility.
BACKSTORY
Earlier on 17 December, Abdussamad Dasuki, house of representatives member, raised alarm about inconsistencies between the approved tax reform legislation and the gazetted version in public circulation.
Dasuki insisted that the published copy did not mirror the provisions endorsed by lawmakers during legislative consideration.
The controversial tax law, scheduled for full implementation in January 2026, had already generated resistance prior to becoming law.
On Friday, the national assembly disclosed plans to collaborate with key ministries, departments and agencies to ensure a fresh gazetting of the tax legislation.
In response to the concerns raised, the Nigerian Bar Association (NBA) demanded suspension of the law’s implementation pending a detailed investigation.
The Nigeria Labour Congress (NLC) equally complained that workers were excluded from consultations and urged the federal government to halt enforcement for now.