Former Vice President Atiku Abubakar has issued a stern constitutional warning to President Bola Tinubu's administration regarding the controversial process of re-gazetting the recently passed tax reform laws. Atiku argues that the move to hurriedly re-publish the Acts confirms a fundamental flaw and breaches the nation's supreme law.
A Constitutional Breach, Not a Clerical Error
The crisis stems from allegations by lawmakers that the versions of the tax Acts signed by President Tinubu and already published in the official gazette contain material differences from what was originally debated and passed by the National Assembly. In response to these alarms, the leadership of the Assembly directed a re-gazetting and the issuance of Certified True Copies.
However, in a statement posted on X (formerly Twitter) on Sunday, December 29, 2025, Atiku Abubakar firmly rejected this approach. He stated that the very decision to re-gazette is an admission that the currently published laws do not reflect the legitimate will of the parliament. He cited Section 58 of the 1999 Constitution, which clearly outlines the lawmaking process: passage by both legislative chambers, followed by presidential assent, and finally, gazetting as an administrative act of publication.
"Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality," Atiku declared. "Where a gazette misrepresents legislative approval, it has no legal force."
The Only Lawful Path is a Fresh Start
Atiku emphasized that any insertion, deletion, or modification of a bill after its passage by the National Assembly, without going back to the lawmakers for approval, constitutes a grave violation. He termed such an act "forgery" rather than a mere "clerical error." He warned that no administrative directive from Senate President Godswill Akpabio or House Speaker Tajudeen Abbas could validate such a defective process.
The former presidential candidate insisted that the attempt to rush a re-gazetting while legislative investigations into the discrepancies are still ongoing is a dangerous tactic. "The attempt to rush a re-gazetting while stalling legislative investigation undermines parliamentary oversight and sets a dangerous precedent. Illegality cannot be cured by speed," he argued.
According to Atiku, the only constitutionally sound solution is a complete restart of the legislative process for the affected laws. This would involve:
- Fresh legislative consideration and debate.
- Re-passage in identical form by both the Senate and the House of Representatives.
- Fresh assent by President Bola Tinubu.
- Proper gazetting of the correct version.
Defending Process Over Politics
Atiku clarified that his position is not an opposition to tax reform itself, but a defence of the constitutional order and the integrity of Nigeria's democratic lawmaking process. "This is not opposition to tax reform. It is a defence of the integrity of the legislative process and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts," he stated.
His intervention has amplified a growing scandal that has triggered a formal probe. The House of Representatives has already established a seven-member special committee to investigate the serious allegations that the tax laws were altered after being passed. Speaker Abbas Tajudeen had earlier assured members that the claims would be thoroughly examined to protect the integrity of the legislature.
The public reaction on social media has been intense, with many Nigerians echoing concerns about governance, transparency, and the rule of law. The controversy places significant pressure on the Tinubu administration and the National Assembly leadership to resolve the matter in a manner that strictly adheres to constitutional provisions, ensuring that the foundation of the nation's new tax policy is legally sound and democratically derived.
