National Assembly Launches Review as Atiku, Minority Caucus Reject Gazetted Tax Laws
Former Vice President Atiku Abubakar has intensified debate over President Bola Tinubu’s flagship tax reforms, declaring that the Tax Act as gazetted is a constitutional nullity because it does not reflect the version duly passed by the National Assembly.
Atiku noted that the House of Representatives has confirmed discrepancies between the gazetted text and the bill passed by both chambers, describing this as a grave constitutional issue.
He stressed that under Section 58 of the 1999 Constitution, the legislative process requires passage by both chambers, presidential assent, and subsequent gazetting.
According to him, gazetting is purely administrative and cannot create, amend, or cure illegality. Where a gazette misrepresents legislative approval, it has no legal force.
He described any alteration of a bill after passage as forgery, not a clerical error, insisting that no directive from the Senate President or Speaker can validate such defects without a fresh legislative process.
Atiku warned that rushing a re‑gazetting while stalling investigation undermines parliamentary oversight and sets a dangerous precedent. He clarified that his position is not opposition to tax reform but a defence of constitutionalism.
“Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re‑passage in identical form, fresh assent, and proper gazetting,” Atiku stated.
The Minority Caucus of the House of Representatives has aligned with public concerns, urging the Federal Government to suspend implementation of the tax laws pending investigation.
The caucus advised Nigerians to disregard any version of the tax laws not bearing the signatures of the Clerk to the National Assembly and the President, stressing that such documents are not authentic. It emphasized that allegations of discrepancies raise fundamental questions about legality, constitutional order, and democratic accountability.
A high‑powered investigative committee has already been constituted to uncover the circumstances and hold culpable parties accountable.
The caucus reaffirmed that the National Assembly is the lawful custodian of authentic texts of all laws, and only laws transmitted by the Clerk and duly signed by the President are valid.
“Any attempt to foist falsified laws on Nigerians is a direct assault on the constitutional role and independence of the National Assembly, and on the foundations of our democracy,” the caucus declared.
The caucus insisted that Nigerians and the business community deserve clarity and legal certainty, and implementation of the reforms must be halted until investigations are concluded.
In response to mounting scrutiny, the management of the National Assembly announced an internal review of the processes leading to the enactment of four major fiscal laws:
1. Nigeria Tax Act, 2025
2. Nigeria Tax Administration Act, 2025
3. Joint Revenue Board of Nigeria (Establishment) Act, 2025
4. Nigeria Revenue Service (Establishment) Act, 2025
The review is aimed at reconciling versions passed by both chambers, those assented to by the President, and those published in the official gazette.
As an immediate measure, the Clerk has been directed to facilitate publication of the Acts in the gazette and issue certified true copies of assented laws to stakeholders.
The legislature emphasized that this exercise is administrative and does not concede any defect in legislative authority.
While appealing for calm, the National Assembly reaffirmed its commitment to transparency, constitutionalism, and due process, promising that any procedural refinements will be addressed strictly in line with law and parliamentary convention.
