Former Vice President Atiku Abubakar has raised concerns over Nigeria’s recently passed Tax Reform Law, alleging that significant changes were made to the legislation after its approval by the National Assembly.
In a statement released by his media aide, Paul Ibe, Atiku claimed that the alterations were carried out without legislative authorisation, which he said could amount to a violation of Sections 4 and 58 of the 1999 Constitution. The sections outline the roles of the legislature and executive in the lawmaking process.
Atiku said the alleged changes, if confirmed, would undermine the authority of the National Assembly and raise questions about adherence to constitutional procedures in the passage of federal laws.
The former vice president alleged that several new provisions were inserted into the tax law after parliamentary approval. According to him, these provisions grant expanded enforcement powers to tax authorities without explicit legislative consent.
He claimed that the law now allows tax agencies to arrest individuals, seize property, garnish assets without court orders, and conduct enforcement sales without judicial oversight. Atiku argued that such powers could weaken due process protections originally included by lawmakers.
Atiku also raised concerns about what he described as increased financial obligations imposed on individuals and businesses. These include a requirement for taxpayers to pay a 20 per cent security deposit before appealing tax assessments, the application of compound interest on tax liabilities, reduced thresholds for quarterly tax reporting, and a provision mandating the use of United States dollars for certain petroleum-related transactions.
According to him, these measures could increase compliance costs and make it more difficult for taxpayers to challenge disputed assessments, particularly in the current economic climate.
The former vice president further alleged that some accountability and oversight provisions were removed from the law. These include requirements for regular reporting to the National Assembly, strategic planning submissions, and ministerial supervisory controls.
He said the absence of these provisions could limit legislative oversight and reduce transparency in the administration of the tax system.
Atiku argued that Nigeria’s revenue challenges should be addressed through economic growth and improved productivity rather than increased tax pressure. He pointed to ongoing issues such as high inflation, unemployment, and poverty, warning that additional financial burdens could worsen economic hardship.
He called on the federal government to suspend the implementation of the tax law, which is scheduled to take effect on January 1, 2026, pending a thorough review of the alleged alterations.
Atiku also urged the National Assembly to examine the final version of the law, correct any irregularities through established legislative procedures, and ensure accountability where necessary.
In addition, he called on the judiciary to review the disputed provisions and determine their constitutionality.
As of the time of filing this report, the federal government had not publicly responded to the allegations. Civil society groups and legal experts are expected to closely examine the claims as the implementation date approaches.
