Fresh Passage, Not Re-Gazetting, Can Validate Tax Reform Laws — Atiku
Former Vice-President Atiku Abubakar has criticised the national assembly’s move to re-gazette the recently passed tax reform laws.
OSUN DEFENDER reports that a gazette is an official government publication that formally publishes laws and other legal notices after they have been approved by the legislature and signed into law by the president.
In a statement on Sunday, Abubakar described the discrepancy in the gazetted copy of the tax law as a “grave constitutional issue”.
He noted that any law published in a form different from what was approved by lawmakers is “a nullity”.
“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,” the statement reads.
“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: passage by both chambers, presidential assent, and only then gazetting.
“Gazetting is an administrative act; it does not create law, amend law, or cure illegality.”
The former vice-president warned that post-passage insertions, deletions, or modifications without legislative approval amount 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,” he added.
He also said attempts to rush a re-gazetting while delaying legislative investigations “undermine parliamentary oversight and set a dangerous precedent.
“The only lawful path is fresh legislative consideration, re-passage in identical form by both chambers, fresh assent, and proper gazetting,” Abubakar said.
He added that his stance is not opposition to tax reform but a defence of legislative integrity and constitutional governance.
Hafsoh Isiaq is a graduate of Linguistics. An avid writer committed to creative, high-quality research and news reportage. She has considerable experience in writing and reporting across a variety of platforms including print and online.
