Atiku Challenges Re-gazetting of Tax Law

A former Vice-President of Nigeria, Atiku Abubakar, has criticised the National Assembly’s plan to re-gazette the recently passed tax reform laws, insisting that a fresh passage of the legislation is the proper solution to resolve implementation issues ahead of January 1, 2026.

In a statement, Atiku described discrepancies in the gazetted copy of the law as a “grave constitutional issue,” emphasising that any law published in a form differing from what was approved by lawmakers is null and void.

“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,” he said. “A law that was never passed in the form in which it was published is not law. It is a nullity.”

Atiku highlighted that under Section 58 of the 1999 Constitution, a law must first be passed by both chambers, receive presidential assent, and only then be gazetted.

He stressed that gazetting is an administrative act that cannot create, amend, or validate a defective law.

The former vice president further warned that any post-passage insertions, deletions, or modifications without legislative approval constitute “forgery, not a clerical error,” and that no directive by the Senate President or the Speaker can remedy the defect without re-passage and fresh presidential assent.

Atiku also cautioned that attempts to rush a re-gazetting while delaying legislative investigations undermine parliamentary oversight and set a dangerous precedent.

His remarks came shortly after the National Assembly announced plans to work with relevant ministries and agencies to re-gazette the tax reform laws.

The Nigerian Bar Association has, meanwhile, called for a suspension of implementation pending a full investigation, following reports of discrepancies between the passed law and the gazetted version.

The tax reform law, scheduled to take effect in January 2026, had already faced resistance before its passage.

A gazette is the official government publication that formally records laws and legal notices after legislative approval and presidential assent.