Atiku Raises Constitutional Alarm Over Tax Act Gazetting Error

Former Vice President Atiku Abubakar has raised serious constitutional concerns following confirmation by the Senate that the gazetted version of the Tinubu Tax Act does not reflect the version duly passed by the National Assembly.

In a statement released on Sunday, Atiku argued that any law published in a form different from what was passed by both chambers of the National Assembly lacks legal validity and cannot be regarded as binding under Nigeria’s Constitution.

He cited Section 58 of the 1999 Constitution, which outlines the exclusive process for lawmaking, namely passage by the Senate and House of Representatives, followed by presidential assent before publication. According to him, gazetting is purely an administrative step meant to publish an already valid law, not to create, amend, or correct one.

“The moment a gazette misrepresents what was actually passed by the legislature, such a document loses legal force,” the former Vice President stated, stressing that any insertion, deletion, or modification after passage amounts to a fundamental defect rather than a clerical oversight.

Atiku further argued that neither the Senate President, Godswill Akpabio, nor the Speaker of the House of Representatives, Tajudeen Abbas, has the constitutional authority to validate such changes through administrative directives or by simply re-gazetting the document without fresh legislative approval.

He warned that attempts to fast-track a re-gazetting process while delaying or avoiding legislative scrutiny could undermine parliamentary oversight and weaken constitutional governance.

According to him, the only lawful remedy in such a situation is for the National Assembly to reintroduce the bill, pass it again in identical form in both chambers, secure fresh presidential assent, and then proceed to proper gazetting.

Atiku emphasized that his position should not be interpreted as opposition to tax reform itself, noting that fiscal reforms remain necessary for Nigeria’s development. Rather, he said his intervention is aimed at defending the integrity of the legislative process and preventing the normalization of constitutional shortcuts.

“This is about protecting due process and the rule of law,” he said, adding that legality cannot be achieved through administrative speed or procedural improvisation.

Newspot Nigeria reports that the controversy adds to growing public debate around legislative transparency, executive-legislative relations, and the constitutional safeguards governing lawmaking in Nigeria.