Atiku: Gazetted Tax Act unconstitutional, legal nullity

Former Vice President Atiku Abubakar has faulted the gazetted version of Tax Act by the President Bola Tinubu administration, describing it as unconstitutional and legally invalid.

Atiku, in a statement on Sunday, December 28, 2025, said the Senate’s confirmation that the gazetted law does not reflect what was passed by the National Assembly raises a “grave constitutional issue,” stressing that any law published in a form not approved by lawmakers is a nullity.

He cited Section 58 of the 1999 Constitution, which outlines the lawmaking process as passage by both chambers of the National Assembly, presidential assent, and subsequent gazetting.

According to him, gazetting is merely an administrative act and cannot amend, create, or legitimise a defective law.

Atiku warned that any post-passage insertion, deletion, or modification without legislative approval amounts to forgery rather than a clerical error.

Atiku added that neither Senate President Godswill Akpabio nor the Speaker of the House of Representatives, Tajudeen Abbas, has the authority to validate such defects through re-gazetting without fresh legislative approval and presidential assent.

The former vice president criticised what he described as attempts to rush a re-gazetting of the Act while legislative investigations are stalled, warning that such actions undermine parliamentary oversight and set a dangerous precedent.

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He insisted that the only lawful solution is a fresh legislative process, including re-passage of the bill in identical form by both chambers, renewed presidential assent, and proper gazetting.

Atiku stated: “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. The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.

“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.

The Star