Former Vice-President Atiku Abubakar has warned that the gazetting of Nigeria’s tax laws, in a form allegedly different from what was passed by the National Assembly, amounts to a constitutional breach.

In a statement issued in Abuja on Sunday, Mr. Abubakar said the Senate’s confirmation that the gazetted tax Act differs from the version approved by lawmakers raises serious constitutional concerns and calls into question the integrity of Nigeria’s lawmaking process.

According to him, any law published in a form never passed by the National Assembly is not a valid law but a nullity.

“Section 58 of the Constitution clearly outlines the lawmaking process, requiring passage by both chambers of the National Assembly, presidential assent, and gazetting. Gazetting alone neither creates nor amends a law,” Mr. Abubakar said.

He stressed that gazetting is merely an administrative act of publication and does not have the power to create a law, amend an existing one, or cure any illegality.

“Where a gazette misrepresents legislative approval, it has no legal force,” he said.

The former Vice-President further warned that any post-passage alteration of a bill without legislative approval amounts to forgery, rather than a clerical error, adding that no directive from Senate President Godswill Akpabio or Speaker of the House of Representatives, Mr. Tajudeen Abbas, can legitimise such an action.

“Attempts to rush re-gazetting while stalling a proper investigation undermine parliamentary oversight and set a dangerous precedent, as illegality cannot be cured by administrative speed,” he added.

Mr. Abubakar emphasised that his position was not opposition to tax reform, but a defence of legislative integrity and constitutional order.

According to him, only a fresh passage by the National Assembly, followed by presidential assent and proper gazetting, can produce a valid and enforceable law for the country.