By Nefishetu Yakubu
Abuja, Dec. 28, 2025
Former Vice President Atiku Abubakar has issued a stark warning, declaring that the process surrounding the gazetting of a key tax act constitutes a fundamental breach of Nigeria’s constitutional order and threatens the integrity of the nation’s lawmaking process.
In a detailed statement released in Abuja on Sunday, Abubakar highlighted a critical discrepancy confirmed by the Senate itself: the version of the tax act published in the official government gazette differs from the bill that was actually passed by the National Assembly. This revelation, he argues, is not a minor administrative error but a serious constitutional violation.
“Any law published in a form never passed by the parliament is not a law but a nullity,” Abubakar stated unequivocally. He anchored his argument in Section 58 of the 1999 Constitution (as amended), which provides the exclusive roadmap for creating law in Nigeria:
- Passage: A bill must be approved by both legislative chambers—the Senate and the House of Representatives.
- Assent: The agreed-upon bill is then presented to the President for his assent.
- Gazetting: Only after assent does the act undergo gazetting—the administrative act of publication in the official government record.
Abubakar emphasized a crucial legal distinction often misunderstood by the public: “Gazetting is an administrative act of publication; it does not create law, amend law, or cure illegality.” The authority of a law derives from the legislative and executive approval process, not from its publication. Therefore, if the gazetted text deviates from the passed bill, it carries no legal force, regardless of its appearance in an official record.
The former Vice President framed the alteration as an act that transcends mere error. “Any post-passage alteration without legislative approval constitutes forgery, not a clerical error,” he asserted. He further warned that no directive from Senate President Godswill Akpabio or Speaker of the House Tajudeen Abbas could legitimize such a change, as it falls outside their constitutional powers.
This incident raises alarming questions about parliamentary oversight and the separation of powers. Abubakar criticized what he sees as attempts to “rush re-gazetting while stalling investigation,” arguing this undermines the legislature’s duty to hold the executive accountable. “Illegality cannot be cured by administrative speed,” he noted, warning that such actions set a dangerous precedent where the text of laws can be manipulated after legislative approval.
Importantly, Abubakar clarified that his intervention is not an opposition to tax reform itself, but “a defence of legislative integrity.” The principle at stake, he contends, is more significant than any single policy. For a valid law to emerge from this crisis, he prescribed a return to constitutional first principles: only a fresh passage by the National Assembly, followed by presidential assent and proper gazetting of the correct text, can produce a legitimate law for the country.
This controversy underscores the fragile nature of institutional trust in democratic processes. When the official record of law cannot be relied upon, it creates uncertainty for citizens, businesses, and the judiciary, eroding the very foundation of a rules-based society. The resolution of this breach will serve as a critical test for Nigeria’s commitment to constitutional governance.
Edited by ‘Wale Sadeeq
Source: NAN
