ABUJA, Nigeria — Former Vice President Atiku Abubakar has escalated his opposition to the recently signed Tax Reform Acts, warning the National Assembly that any attempt to “re-gazette” the laws to fix alleged discrepancies is a “dangerous precedent” and a constitutional nullity.
The controversy began when lawmakers, led by Rep. Abdussamad Dasuki, alleged that the version of the tax laws signed and gazetted by the Presidency differed significantly from what was actually passed by the National Assembly.
The “Forgery” Allegation
Atiku has described these post-passage alterations as “forgery, not a clerical error.” He argues that substantive provisions were illegally inserted into the bills after parliamentary approval. According to the former Vice President, these unauthorized changes include:
- Coercive Powers: Granting tax authorities powers of arrest and property seizure without court orders.
- Financial Barriers: Introducing a mandatory 20% security deposit before citizens can appeal tax assessments.
- Loss of Oversight: The alleged removal of mandatory reporting obligations to the National Assembly.
“No Administrative Shortcut”
In a fresh statement issued on Sunday, December 28, 2025, Atiku rejected the plan by the National Assembly leadership to “re-gazette” the laws to reflect the correct version.
“A law that was never passed in the form in which it was published is not law. It is a nullity,” Atiku declared.
He maintains that under Section 58 of the 1999 Constitution, the only lawful way to fix these errors is to start over: Fresh legislative consideration, re-passage by both chambers, and a fresh presidential assent. He warned that “illegality cannot be cured by speed” and that administrative directives from the Senate President or Speaker cannot bypass the constitutional law-making process.
Implementation Deadline Looms
With the tax reforms scheduled to take effect on January 1, 2026, the pressure is mounting. While the Presidency and the Chairman of the Tax Reforms Committee, Taiwo Oyedele, have dismissed claims of alterations as false, the House of Representatives has already set up an ad-hoc committee to investigate.
Atiku, supported by groups like the Nigerian Bar Association (NBA), is calling for an immediate suspension of the implementation until a full, transparent investigation is concluded.
