Former Vice President Atiku Abubakar has raised a grave constitutional alarm, declaring that the recently gazetted version of the President Bola Tinubu Tax Act is a legal nullity following revelations that it contains unauthorized modifications not approved by the National Assembly.
In a statement issued on his X page on Monday, Atiku argued that any law published in a form different from what was duly passed by lawmakers lacks legal force and cannot be “corrected” through simple administrative re-gazetting.
The controversy stems from a recent confirmation by the Senate that the official gazette of the tax reform law differs from the bill that received legislative approval.
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Atiku emphasised that under Section 58 of the 1999 Constitution, the lawmaking process is exclusive and rigid: passage by both chambers, followed by presidential assent, and finally gazetting.
“A law that was never passed in the form in which it was published is not law. It is a nullity”, Atiku maintained.
“Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality.”
He further asserted that where a gazette misrepresents the version approved by the legislature, it carries no legal weight and represents an assault on the integrity of the parliament.
Atiku took a firm stance against the narrative that the discrepancies were mere administrative mistakes.
He argued that any post-passage insertion or deletion of a bill without fresh legislative approval amounts to forgery under the law.
Atiku argued that neither Senate President Godswill Akpabio nor Speaker Tajudeen Abbas has the authority to legitimise a defective law through administrative directives.
He warned against attempts to rush the re-gazetting of the law while delaying a proper investigation, cautioning that such actions would set a dangerous precedent and stressing that “illegality cannot be cured by speed.”
Atiku further maintained that the only lawful way to resolve the issue is through fresh legislative consideration, the re-passage of identical versions of the bill by both chambers of the National Assembly, and a fresh presidential.
He clarified that his intervention is not an opposition to tax reform itself, but a defense of the constitutional order.
He rejected the normalization of procedural shortcuts that bypass the “supremacy of the legislative process.”
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His comments come as the National Assembly leadership recently announced moves to authenticate and re-gazette the controversial fiscal laws to resolve inconsistencies before the January 1, 2026, implementation date.
Atiku, however, warned that such “procedural refinements” must strictly follow the law to avoid a total breakdown of constitutional governance.
