Former Vice President Atiku Abubakar has joined a broadening coalition of legal bodies, opposition figures and civil society groups in challenging the Federal Government’s insistence on the imminent implementation of Nigeria’s newly enacted tax laws, as controversies mount over alleged forgery and discrepancies between the versions of the laws passed by the National Assembly and the versions officially gazetted.
The dispute centres on allegations that the gazetted editions of the 2025 Tax Reform Acts — including the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act and the Joint Revenue Board (Establishment) Act — differ materially from the versions debated and approved by the National Assembly before being signed into law by President Bola Ahmed Tinubu.
Constitutional Crisis Over Gazetted Laws
In a fiery statement issued on Sunday, Atiku Abubakar argued that the confirmations of discrepancies by the Senate “raise a grave constitutional issue,” stressing that under Section 58 of the 1999 Constitution, a bill becomes law only after passage by both chambers of the National Assembly, presidential assent and publication in the Official Gazette — in that order. He emphasised that gazetting is merely administrative and cannot amend, validate or cure defects in the law-making process.
Atiku described the situation as tantamount to forgery when “post-passage insertions, deletions or modifications” are made without legislative approval. He warned that any attempt to “rush a re-gazetting” without fresh legislative passage and presidential assent would undermine parliamentary oversight, set a dangerous precedent and further erode constitutional governance.
National Assembly Orders Re-Gazette, Lawmakers Demand Transparency
The leadership of the National Assembly, under Senate President Godswill Akpabio and Speaker Tajudeen Abbas, has acknowledged the controversy, ordering the re-gazetting of the tax Acts and the issuance of certified true copies of the versions duly passed by both chambers. This move is aimed at clarifying legislative intent and addressing public concerns over the legislative record.
However, the process has itself drawn criticism. Some lawmakers expressed outrage after reports that Akpabio instructed the Clerk of the National Assembly not to release copies of the assented tax law to legislators, prompting further claims of opacity in the handling of the matter.
Legal Bodies, Opposition Calls for Suspension and Probe
The Nigerian Bar Association (NBA) has joined Atiku in calling for the immediate suspension of the implementation of the tax laws, urging a full and transparent investigation into how the alleged alterations occurred. The NBA said the controversy “raises grave concerns about the integrity, transparency and credibility of Nigeria’s legislative process.”
Other political voices, including former Senate Leader Ali Ndume, have urged President Tinubu to suspend the planned January 1 rollout of the laws pending resolution of the dispute. Additional organisations and opposition parties, such as the African Democratic Congress (ADC), have called for public inquiries and even the prosecution of officials found to have tampered with the legislative text.
Federal Government Maintains Implementation Schedule
Despite the mounting criticism, government officials, including the Minister of Information and National Orientation, have insisted there is only one authentic version of the tax laws and that they followed due process. The government has reaffirmed that the laws will take effect from January 1, 2026, as originally scheduled.
Meanwhile, the Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele, has disputed claims that the tax laws differ from what was passed, noting complications in obtaining certified copies of the harmonised versions for comparison.
Legal and policy analysts warn that the episode could have far-reaching implications for Nigeria’s democratic institutions, potentially undermining public trust, investor confidence, and adherence to the separation of powers. Professional bodies such as the Chartered Institute of Taxation of Nigeria (CITN) have underscored the fundamental importance of procedural fidelity in tax legislation, given its impact on government revenue, businesses and taxpayers.
As the controversy unfolds, all eyes will be on how the legislature navigates the constitutional questions raised, and whether the dispute will prompt fresh legislative action, judicial review, or political compromise.
