Former Vice President Atiku Abubakar has called for a fresh legislative consideration of the Tinubu administration’s tax reform laws, citing constitutional concerns over discrepancies between the versions passed by the National Assembly and those later gazetted.
In a statement issued on Sunday night, Atiku said renewed legislative action is the only lawful option following the Senate’s confirmation that the gazetted version of the Tax Act does not fully reflect what lawmakers approved.
The call comes amid plans by the Federal Government to begin implementing the remaining tax reform laws on January 1, 2026.
Atiku warned that the issue raises serious constitutional questions that cannot be resolved through administrative measures or hurried re-gazetting.
According to him, any law published in a form not duly passed by the National Assembly is legally invalid.
He stressed that under Section 58 of the 1999 Constitution, lawmaking requires passage by both chambers of the National Assembly, presidential assent, and only then gazetting.
Atiku argued that gazetting is strictly an administrative act and cannot amend, validate, or correct a defective law. He maintained that any post-passage insertion, deletion, or modification without legislative approval amounts to forgery, not a clerical error.
“The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh presidential assent, and proper gazetting,” Atiku said.
He criticised reported efforts to fast-track a re-gazetting of the tax laws while legislative investigations into the alleged alterations are ongoing, warning that such moves undermine parliamentary oversight and set a dangerous constitutional precedent.
According to Atiku, illegality cannot be cured by speed or administrative directives from the leadership of the National Assembly, noting that neither the Senate President, Godswill Akpabio, nor the Speaker of the House of Representatives, Tajudeen Abbas, has the authority to validate laws that were not properly passed.
The controversy began after members of the House of Representatives alleged that the gazetted versions of some tax reform laws differed from those passed by the National Assembly.
The affected laws include the Nigerian Tax Act and the Nigerian Tax Administration Act, both scheduled to take effect from January 1, 2026.
Subsequent investigations by the Senate confirmed the existence of discrepancies, lending weight to the concerns raised by the House and intensifying calls for corrective legislative action.
The Tinubu administration’s tax reforms form a central pillar of its economic agenda, aimed at easing the tax burden on low-income earners and small businesses while boosting long-term revenue through improved compliance and economic growth.
However, analysts warn that unresolved constitutional flaws could expose the laws to legal challenges and delay implementation.
Atiku said fresh legislative consideration would help restore confidence in the reform process, protect the rule of law, and reduce the risk of prolonged court disputes, although it could require the government to defer implementation.
So far, four tax reform laws have been enacted under the Tinubu administration. Two took effect in June 2025, while the remaining two are scheduled for January 1, 2026.
Despite the controversy, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, said on Friday that implementation would proceed as planned. He welcomed the House Committee’s engagement on the alleged alterations and noted that the Federal Government remains open to working with the National Assembly if remedial action becomes necessary.
