Atiku: Only fresh passage, not re-gazetting, can validate tax reform laws

by Janefrances Chibundu  

December 28, 2025 10:58 pm

Former Vice-President Atiku Abubakar has criticised plans by the National Assembly to re-gazette Nigeria’s recently passed tax reform laws following reports that the gazetted version differs from what was actually approved by lawmakers. 

Atiku says re-gazetting alone cannot cure the constitutional defects alleged in the published laws. He argues that gazetting is only an administrative act and does not create or amend law. 

Why He Says Fresh Passage Is Required

According to Atiku, Section 58 of the 1999 Constitution sets out the law-making process: passage by both chambers of the National Assembly → presidential assent → gazetting. 

He emphasised that where the gazetted law does not match the version passed by the legislature, it is legally invalid a “nullity”  and cannot be cured by administrative re-gazetting or corrections. 

No Legal Force Without Re-Passage

Atiku warned that any post-passage insertions, deletions, or modifications without returning the bill to both chambers for fresh approval and then securing fresh presidential assent would amount to forgery, not a clerical fix. 

He stressed that only a fresh legislative passage in identical form by both the Senate and the House followed by presidential assent and proper gazetting can validate the tax reform laws. 

 Political and Legal Implications

Atiku’s comments come amidst ongoing controversy and calls  including from the Nigerian Bar Association and labour groups for a suspension or thorough review of the tax reforms due to alleged discrepancies between versions passed and published. 

His position frames the issue as a constitutional and legislative integrity concern, not simply a policy dispute over taxes.