Former Vice President Atiku Abubakar has described discrepancies in the gazetted version of the Tax Act signed by President Bola Tinubu as a “nullity” and a “grave constitutional issue,” following confirmation by the Senate that the published document differs from the version passed by the National Assembly.

 

In a press statement released on Sunday, Atiku said any modification to a bill after it has been duly passed by Parliament, without formal legislative approval, amounts to forgery rather than a clerical or administrative error.

 

According to him, the controversy surrounding the altered Tax Act raises serious constitutional concerns and undermines the integrity of Nigeria’s lawmaking process.

Atiku reminded the federal government and the leadership of the National Assembly that the lawmaking process is clearly defined under Section 58 of the 1999 Constitution, which outlines passage by both chambers, presidential assent, and gazetting.

 

He stressed that gazetting is merely an administrative act meant to publish an already valid law and cannot legitimize a document that misrepresents what lawmakers approved.

“Where a gazette does not reflect the version passed by the National Assembly, it carries no legal force,” Atiku said.

He further argued that administrative directives from the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, cannot cure what he described as a fundamentally defective process.

The former Vice President expressed concern over reported efforts to quickly re-gazette the Tax Act while legislative investigations into the discrepancies are still ongoing. He warned that such actions could undermine parliamentary oversight and set a dangerous precedent.

 

“Illegality cannot be cured by speed,” Atiku said. “The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.”

Atiku clarified that his position should not be interpreted as opposition to tax reform or economic restructuring. Rather, he said his intervention is rooted in the defense of constitutionalism and the rule of law.

 

He cautioned against attempts to normalize constitutional breaches through what he termed “procedural shortcuts,” insisting that adherence to due process is essential for democratic governance.

 

The statement marks a sharp escalation in the debate over the Tax Act, as political stakeholders and the wider public await responses from the National Assembly and the Presidency on how the confirmed alterations will be addressed.