Former Vice President Atiku Abubakar has raised concerns over what he describes as a potential constitutional violation in the recent gazetting of a tax act in Nigeria.
According to Atiku, the version of the tax legislation published differs from the one approved by the National Assembly, casting doubts on the integrity of the country’s lawmaking process.
In a statement released on Sunday, Atiku emphasised that any law published in a form not passed by parliament cannot be considered valid.
He cited Section 58 of the Constitution, which clearly outlines the legislative process: for a law to be valid, it must be passed by both chambers of the National Assembly, receive presidential assent, and finally be gazetted.
He stressed that gazetting alone is an administrative act of publication and does not create, amend, or legitimize a law.
“Where a gazette misrepresents legislative approval, it has no legal force,” Atiku said.
He warned that any alterations made after parliamentary passage without proper approval amount to forgery rather than clerical error.
According to him, no directive from the Senate President or Speaker of the House can validate such changes.
Atiku also cautioned against attempts to rush the re-gazetting process while investigations into the discrepancies were still ongoing.
He argued that this could undermine parliamentary oversight and set a dangerous precedent, noting that administrative speed cannot cure illegality.
The former vice president clarified that his intervention should not be interpreted as opposition to tax reforms. Instead, he framed it as a defense of legislative integrity and the rule of law.
“Only a law that has gone through proper passage, presidential assent, and gazetting can be valid in Nigeria,” he said.
This development comes amid ongoing debates over Nigeria’s tax policy and the role of parliamentary oversight in ensuring transparency in lawmaking.
