Former Vice President Atiku Abubakar has raised concerns over the Senate’s confirmation that the gazetted tax reform law does not reflect the version passed by the National Assembly, describing it as a “grave constitutional issue”. According to Atiku, a law published in a form not approved by lawmakers is null and void.
The controversy surrounds the tax reform law, which was recently passed by the National Assembly and signed into law by the President. However, the Senate has discovered that the gazetted version of the law differs from the one passed by the legislative body. Atiku has criticized moves to rush a re-gazetting of the law while legislative investigations are being stalled, describing such actions as an attack on parliamentary oversight and a dangerous precedent.
Atiku explained that the lawmaking process, as outlined in Section 58 of the 1999 Constitution, requires passage by both chambers of the National Assembly, presidential assent, and subsequent gazetting. He emphasized that gazetting is merely an administrative act of publication and does not create, amend, or validate a law. Any insertion, deletion, or modification of a bill after passage without legislative approval amounts to forgery, rather than a clerical error.
The former Vice President warned that no administrative directive by the Senate President or the Speaker of the House of Representatives can correct such a defect without a fresh legislative process. He stressed that the only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.
Atiku’s statement highlights the importance of upholding the integrity of the legislative process and rejecting any attempt to normalize constitutional breaches through procedural shortcuts. The issue has significant implications for the country’s legal framework and the rule of law. As the controversy unfolds, it remains to be seen how the legislative and executive branches will address the issue and ensure that the tax reform law is properly enacted. The development is being closely watched by stakeholders and the general public, who are eager to see the matter resolved in a transparent and lawful manner.
