Former Vice President Atiku Abubakar has alleged that Nigeria’s newly enacted tax reform law was illegally altered after its passage by the National Assembly, describing the development as an act of treason against the Nigerian people and a grave threat to constitutional democracy.
In a statement issued on Tuesday, Atiku, who is also the Waziri of Adamawa, accused the executive arm of government of inserting far-reaching provisions into the tax legislation without legislative approval, in violation of Sections 4 and 58 of the 1999 Constitution. He said such actions undermined the principle of legislative supremacy and amounted to an assault on due process and democratic governance.
According to him, the alleged post-passage alterations include the introduction of coercive enforcement powers for tax authorities, such as arrest, property seizure, garnishment and enforcement sales without court orders. He argued that these provisions effectively transform tax agencies into quasi-law enforcement bodies while stripping citizens of constitutionally guaranteed protections.
Atiku further claimed that the law, as altered, imposes additional financial burdens on Nigerians, including a mandatory 20 per cent security deposit before appealing tax assessments, compound interest on tax liabilities, expanded reporting requirements, and dollar-denominated computations for petroleum operations. He said these measures would make it difficult for ordinary citizens and struggling businesses to contest assessments in an already harsh economic environment.
He also alleged that key accountability mechanisms were removed from the law, including provisions requiring regular reporting to the National Assembly, strategic planning submissions, and ministerial oversight. According to him, the removal of such safeguards concentrates power in the executive and weakens institutional checks and balances.
The former vice president said the controversy highlighted what he described as a governance approach focused on aggressive revenue extraction rather than economic empowerment. He cited high poverty levels, unemployment and inflation as indicators that Nigerians were already under severe economic pressure.
Atiku called on the Federal Government to suspend implementation of the tax law, scheduled to take effect on January 1, 2026, pending a thorough investigation. He also urged the National Assembly to rectify any illegal alterations through proper legislative procedures and to hold those responsible accountable.
He appealed to the judiciary to strike down any unconstitutional provisions, while calling on civil society groups and Nigerians to resist what he termed an erosion of democratic principles. He further urged the Economic and Financial Crimes Commission (EFCC) to investigate and prosecute anyone found culpable in the alleged illegal alteration of the law.
“What the National Assembly did not pass cannot become law,” Atiku said, insisting that constitutional safeguards must be defended to prevent arbitrary governance and protect the rights and welfare of Nigerians.
