Tinubu Tax Act: Senate’s gazette controversy raises constitutional red flags, says Atiku Abubakar

The confirmation by the Senate that the gazetted version of the Tinubu Tax Act differs from what was passed by the National Assembly has sparked a constitutional crisis.

According to Atiku Abubakar, former Vice President of Nigeria, the discrepancy raised grave concerns about the legitimacy of the law.

Abubakar argued that the gazetted version, which did not reflect the National Assembly’s approval, was null and void.

He cited Section 58 of the 1999 Constitution, which outlined the lawmaking process as passage by both chambers, presidential assent, and gazetting.

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Any deviation from this process, Abubakar contended, undermined the rule of law and set a dangerous precedent.

The former Vice President rejected attempts to rush a re-gazetting without proper legislative oversight, emphasising that illegality could not be cured by speed.

Instead, he advocated for fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.*

THE CONCLAVE reports that Abubakar’s stance is not against tax reform but a defence of the legislative process and the Constitution.

He warned against normalising constitutional breaches through procedural shortcuts, emphasising the need for integrity and adherence to the law.

Read the text of the press release published in extenso below:

PRESS RELEASE

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The confirmation by the Senate that the gazetted version of the Tinubu Tax Act does not reflect what was duly passed by the National Assembly raises a grave constitutional issue. A law that was never passed in the form in which it was published is not law. It is a nullity.

Under Section 58 of the 1999 Constitution, the lawmaking process is clear and exclusive: passage by both chambers, presidential assent, and only then gazetting. Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality. Where a gazette misrepresents legislative approval, it has no legal force.

Any post-passage insertion, deletion, or modification of a bill without legislative approval amounts in law to forgery, not a clerical error. No administrative directive by the Senate President, Godswill Akpabio, or the Speaker of the House, Tajudeen Abbas, can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent.

The attempt to rush a re-gazetting while stalling legislative investigation undermines parliamentary oversight and sets a dangerous precedent. Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting.

This is not opposition to tax reform. It is a defence of the integrity of the legislative process and a rejection of any attempt to normalise constitutional breaches through procedural shortcuts.

Atiku Abubakar
Vice President of Nigeria, 1999-2007.