Ariku Declares Tinubu’s Tax Act Invalid, Warns Nigerians Against Forged Laws

Former Vice President Atiku Abubakar has intensified the controversy surrounding President Bola Tinubu’s tax reform programme, declaring that the Tax Act as currently gazetted is unconstitutional and legally invalid.

In a statement released on Sunday, Atiku argued that the published version of the law does not reflect what was passed by the National Assembly, describing the discrepancy as a serious constitutional breach. He warned that any law not enacted in the exact form approved by both chambers of parliament “has no legal standing.”

“A law that was never passed in the form in which it was published is not law. It is a nullity,” Atiku said.

He cited Section 58 of the 1999 Constitution, which outlines the legislative process, passage by the Senate and House of Representatives, presidential assent and subsequent gazetting, stressing that gazetting is merely an administrative act and cannot create, amend or legitimise a defective law.

According to Atiku, any alteration of a bill after passage without legislative approval amounts to forgery rather than a clerical error, insisting that no directive from the leadership of the National Assembly could cure such a defect.

“No administrative directive by the Senate President or the Speaker can validate such a defect or justify a re-gazetting without re-passage and fresh presidential assent,” he said.

While distancing himself from opposition to tax reform, Atiku said his intervention was a defence of constitutionalism and parliamentary oversight, warning that attempts to hurriedly re-gazette the law without thorough legislative scrutiny would set a dangerous precedent.

“Illegality cannot be cured by speed,” he said, adding that the only lawful solution was a fresh legislative process involving reconsideration, identical re-passage by both chambers, renewed presidential assent and proper gazetting.

His comments come as the National Assembly moves to address growing public concerns over the disputed tax laws. In a statement issued at the weekend, the legislature confirmed it had launched an internal review into the processes that led to the enactment of four major fiscal statutes.

The laws under review are the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025.

The statement, signed by the Director of Information, Bullah Audu Bi-Allah, on behalf of the Clerk to the National Assembly, said the review was prompted by questions surrounding the harmonisation of versions passed by both chambers, the texts assented to by the president and those later published in the official gazette.

As an interim administrative measure, the National Assembly said it had directed the Clerk to facilitate the publication of the Acts and issue certified true copies to stakeholders and members of the public upon request. It stressed that the exercise was administrative and did not concede any defect in legislative authority.

The legislature appealed for calm, reaffirming its commitment to transparency, due process and constitutional governance, and said any procedural issues identified would be addressed strictly in line with the law and established parliamentary conventions.