Atiku Declares New Tax Act a “Constitutional Nullity”

Eshioromeh Sebastian in Abuja

A major constitutional crisis has engulfed President Bola Tinubu’s flagship tax reforms, as former Vice President Atiku Abubakar declared the newly gazetted Tax Act a legal “nullity.”

Atiku’s stern criticism follows confirmation from the House of Representatives that the published version of the law differs from the bill originally passed by the National Assembly, raising profound questions about the legitimacy of the entire legislative process.

In a statement issued to journalists on Sunday, Atiku argued that the discrepancy is not a mere clerical error but a grave constitutional breach.

Citing Section 58 of the Constitution, which outlines the lawmaking process—passage by both legislative chambers, presidential assent, and gazetting—he asserted that the administrative act of publication cannot create or amend law. “A law that was never passed in the form in which it was published is not law. It is a nullity,” Atiku stated, warning that any post-passage alteration without legislative approval constitutes “forgery.”

The former vice president explicitly rejected the National Assembly’s announced administrative fix—a directive to re-gazette the controversial laws—insisting that no directive from the Senate President or Speaker could cure such a defect.

“Illegality cannot be cured by speed,” he cautioned, arguing that the only lawful path forward is a fresh legislative process: reconsideration, identical re-passage by both chambers, new presidential assent, and proper gazetting.

Atiku framed his position not as opposition to tax reform, but as a necessary defence of constitutionalism and parliamentary integrity.

The declaration has forced the National Assembly into a defensive posture. In a weekend statement, the legislature’s management confirmed it had commenced an internal review of the processes behind four major fiscal laws, including the Nigeria Tax Act, 2025.

While describing its move to facilitate a new gazette and issue certified copies as a “purely administrative” exercise to accurately reflect legislative decisions, it also appealed for calm and reaffirmed its commitment to due process.