…Insists Present Gazette Is A Forgery.
By Franklin Adole
Fresh controversy has erupted over Nigeria’s newly enacted tax laws following confirmation by the Senate that the version of the Tinubu Tax Act gazetted and published does not accurately reflect what was passed by the National Assembly, triggering a House of Representatives investigation and sharp criticism from former Vice President Atiku Abubakar.
In a statement issued on Monday, Atiku described the development as a “grave constitutional issue,” insisting that any law published in a form different from what was duly passed by the legislature is invalid and amounts to a legal nullity.
“A law that was never passed in the form in which it was published is not law. It is a nullity,” Atiku said.
Citing Section 58 of the 1999 Constitution, the former Vice President stressed that the lawmaking process is strictly defined as passage by both chambers of the National Assembly, presidential assent, and only then gazetting. According to him, gazetting is merely an administrative act of publication and cannot create, amend, or legitimise a defective law.
Atiku warned that any post-passage insertion, deletion, or modification of a bill without legislative approval constitutes forgery, not a clerical error, and cannot be cured by administrative directives or a hurried re-gazetting.
“No directive by the Senate President or the Speaker of the House can validate such a defect or justify re-gazetting without re-passage and fresh presidential assent,” he said.
He faulted what he described as attempts to rush a re-gazetting of the law while stalling a full legislative investigation, warning that such actions undermine parliamentary oversight and set a dangerous precedent.
“The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting,” Atiku stated, adding that his position was not an opposition to tax reform but a defence of constitutional order and legislative integrity.
His comments come as the House of Representatives formally commenced an investigation into alleged manipulation and forgery of the newly enacted tax laws. The probe is being conducted by an ad hoc committee chaired by Rep. Aliyu Betara (APC–Borno).
Betara disclosed after the committee’s inaugural meeting in Abuja that the investigation was triggered by a motion of personal explanation raised on the floor of the House, which drew attention to inconsistencies between the versions of the tax reform laws passed by the National Assembly and those later gazetted.
He said the committee has resolved to conclude its work within the shortest possible time and submit its findings to the House to enable further legislative action if necessary.
According to Betara, the objective of the probe is to uphold legislative integrity, ensure strict adherence to due process, and restore public confidence in the lawmaking process.
“The committee is committed to transparency and thoroughness, and its findings and recommendations will be presented promptly to the House,” he said.
The House investigation follows strong public reactions from Atiku and the Nigerian Bar Association (NBA), both of which raised alarm over what they described as unconstitutional alterations to the tax laws.
In an earlier reaction, Atiku warned that some of the disputed provisions “transform tax collectors into quasi-law enforcement agencies,” while stripping Nigerians of due process protections that lawmakers deliberately included. He also criticised the introduction of measures such as mandatory 20 per cent security deposits for tax appeals, compound interest on tax liabilities, compulsory dollar-based computation for petroleum operations, and other provisions he said impose heavier financial burdens on citizens.
He called on the Federal Government to suspend implementation of the tax laws, scheduled to take effect on January 1, 2026, pending a comprehensive investigation. He also urged the National Assembly to urgently correct the alleged illegal alterations, called on the judiciary to strike down any unconstitutional provisions, and asked the Economic and Financial Crimes Commission (EFCC) to investigate those responsible.
Similarly, the NBA, led by its President, Mazi Afam Osigwe, SAN, expressed grave concern over the controversy, warning that the disputed Tax Reform Acts undermine public confidence in governance and create legal and policy uncertainty capable of threatening economic stability.
Describing the situation as deeply troubling for Nigeria’s constitutional democracy, the NBA demanded a transparent and open investigation and insisted that implementation of the tax reforms be suspended until all issues are fully examined and resolved.
“The integrity, transparency and credibility of Nigeria’s legislative process are at stake,” Osigwe said. “Anything short of transparent legislative action undermines public trust and weakens lawful governance.”