Former Vice President Atiku Abubakar has called on the National Assembly to rethink its approach to Nigeria’s new tax laws, warning that the controversy over discrepancies between the gazetted versions and what was passed by lawmakers poses a serious constitutional risk. Atiku’s intervention comes as legal experts, politicians and civil society groups debate the proper legal status of the recently enacted tax Acts ahead of their scheduled implementation from January 1, 2026.
In a statement issued on Sunday December 28, Atiku argued that any alterations made to bills after they were passed by both chambers of the National Assembly without fresh legislative approval and presidential assent would render the laws unconstitutional and legally void. He said the situation, highlighted by the Senate’s confirmation that the gazetted Tax Act does not match the version passed in the legislature, raises a “grave constitutional issue.”
Atiku emphasised that under Section 58 of the 1999 Constitution, an Act of the National Assembly becomes law only after passage by both chambers, presidential assent and proper gazetting. He noted that gazetting is merely an administrative act that cannot create or amend law nor cure defects arising from post-passage changes. Any such changes without fresh legislative action, he said, effectively amounts to forgery rather than clerical correction.
The former vice president urged lawmakers to repass the tax bills in identical form, secure fresh presidential assent and ensure accurate publication, warning that hastily re-gazetting contested laws would undermine parliamentary oversight and democratic governance. Atiku stressed his stance is driven not by opposition to tax reform but by a defence of constitutional order and legislative integrity.
