Former Vice President Atiku Abubakar has faulted moves to re-gazette the Tax Act, insisting that any attempt to correct the law through administrative measures rather than fresh legislative action would amount to a constitutional violation.
The National Assembly ordered the re-gazetting of the four key tax and revenue-related laws as part of measures to uphold legislative integrity, ensure accuracy of the official record and address public concerns over the passage, presidential assent and publication of the Acts.
In a press release issued on Sunday, Atiku said the confirmation by the Senate that the gazetted version of the Tax Act does not reflect what was duly passed by the National Assembly raises a grave constitutional concern, stressing that a law published in a form never approved by lawmakers is a nullity.
He explained that Section 58 of the 1999 Constitution clearly outlines the lawmaking process, which requires passage by both chambers of the National Assembly, presidential assent, and only then gazetting.
According to him, gazetting is purely an administrative act of publication and cannot create law, amend legislation, or cure illegality.
Atiku warned that any post-passage insertion, deletion, or modification of a bill without legislative approval amounts in law to forgery and not a clerical error. He maintained that no directive by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can validate such defects or justify re-gazetting without re-passage and fresh presidential assent.
The former Vice President further criticised what he described as attempts to rush a re-gazetting process while legislative investigation into the matter is allegedly being stalled, noting that such actions undermine parliamentary oversight and set a dangerous precedent for Nigeria’s democracy.
“Illegality cannot be cured by speed,” Atiku said, adding that the only lawful path is fresh legislative consideration, re-passage of the bill in identical form by both chambers, renewed presidential assent, and proper gazetting.
He clarified that his intervention was not aimed at opposing tax reform but at defending the integrity of the legislative process and upholding constitutional order.
“This is a defence of the integrity of lawmaking and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts”, Atiku stated.
