Atiku rejects calls to validate controversial Tax Act through re-Gazetting

Former Vice President Atiku Abubakar has raised concerns over the legal validity of the Tinubu Tax Act, following confirmation by the Senate that the version gazetted does not reflect what was passed by the National Assembly.

In a statement, Atiku said a law published in a form not duly passed by both chambers of the legislature is “not law” and amounts to a nullity.

He referenced Section 58 of the 1999 Constitution, which outlines the lawmaking process as passage by the Senate and House of Representatives, presidential assent, and subsequent gazetting.

According to him, gazetting is strictly an administrative act of publication and cannot amend, create, or legitimise a law.

He argued that any post-passage alteration to a bill without legislative approval constitutes forgery rather than a clerical error.

Atiku further stated that no administrative action by the Senate President, Godswill Akpabio, or the Speaker of the House of Representatives, Tajudeen Abbas, can cure such a defect, including re-gazetting without fresh passage and presidential assent.

He criticised what he described as efforts to fast-track a re-gazetting while legislative investigation is stalled, warning that such actions undermine parliamentary oversight and set a dangerous precedent.

The former vice president stressed that the only lawful remedy is fresh legislative consideration, re-passage of an identical bill by both chambers, new presidential assent, and proper gazetting.

He added that his position is not opposition to tax reform but a defence of constitutional order and the integrity of the legislative process.