Mkpoikana Udoma
Port Harcourt — Former Vice President Atiku Abubakar has raised alarms over what he described as a “grave constitutional issue” in the gazetted version of the Tinubu Tax Reform Act, warning that it could undermine investor confidence and the integrity of Nigeria’s business environment.
Speaking in a statement, Atiku said: “A law that was never passed in the form in which it was published is not law. It is a nullity.”
He emphasized that any post-passage insertion, deletion, or modification without legislative approval constitutes forgery, not clerical oversight.
Under Section 58 of the 1999 Constitution, the lawmaking process is unambiguous: bills must be passed by both chambers, assented to by the president, and then gazetted.
“Gazetting is a publication act; it does not create law, amend law, or cure illegality,” Atiku noted, adding that misrepresenting legislative approval has no legal force.
Atiku warned that attempts to rush re-gazetting while stalling legislative investigation risk setting a dangerous precedent.
“Illegality cannot be cured by speed. The only lawful path is fresh legislative consideration, re-passage by both chambers, fresh presidential assent, and proper gazetting,” he said.
The former vice president stressed that his position is not opposition to tax reform but a defense of the legislative process.
“Any effort to normalize constitutional breaches through procedural shortcuts undermines both democracy and business certainty,” Atiku added.
Analysts say the controversy could affect investor sentiment, especially for companies planning to align operations with the new tax regime, which was touted to expand revenue mobilization and streamline fiscal policy.
Business leaders and civil society are now calling for clarity from the National Assembly and the Federal Government, highlighting that fiscal stability and the predictability of tax laws are critical for sustainable investment.
Atiku concluded: “The integrity of the law is fundamental to economic growth. Nigeria cannot afford shortcuts that erode trust, harm businesses, and weaken governance.”
