Corrupted Tinubu’s Tax Act, Now A Nullity – Atiku
Atiku Abubakar
Former Vice President Atiku Abubakar says the corrupted Gazetted Tax Act, as confirmed by the Senate, has become a nullity and should pass through fresh legislative process and assent before implementation.
Atiku in a statement on Sunday said that any attempt by the National Assembly to ignore the proper procedure will make the tax laws to have no legal force.
The former Vice President said any post-passage insertion, deletion, or modification of a bill without legislative approval amounts in law to forgery.
He said, “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.”
Atiku explained that his stance is not an opposition to the tax reform initiated by the Tinubu administration.
“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.”
