Former Vice President and 2023 presidential candidate of the Peoples Democratic Party (PDP), Atiku Abubakar, has accused the Federal Government of illegally altering Nigeria’s tax reform laws after they were passed by the National Assembly.
Atiku made the allegation in a statement shared on X (formerly Twitter), where he described the alleged post-passage changes as a grave constitutional violation and an attack on democratic governance.
“Forgery of Tinubu’s tax reform law is an act of treason against the Nigerian people.
“The illegal and unauthorised alterations made to Nigeria’s tax legislation after passage by the National Assembly represent a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy,” he wrote.
‘Unconstitutional Changes’
According to Atiku, the executive arm allegedly inserted new provisions into the tax bills after parliamentary approval, in violation of Sections 4 and 58 of the 1999 Constitution.
He claimed the changes granted tax authorities coercive powers that were not approved by lawmakers, including arrest powers, property seizure and garnishment without court orders, as well as enforcement sales without judicial oversight.
“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included,” Atiku said.
He also alleged that the revised laws impose heavier financial burdens on citizens and businesses, such as a mandatory 20 per cent security deposit before appealing tax assessments, compound interest on tax debts, quarterly reporting requirements with lower thresholds, and compulsory dollar-based computation for petroleum operations.
“These changes erect financial barriers that prevent ordinary Nigerians from challenging unjust assessments while increasing compliance costs for businesses already struggling in a difficult economy,” he added.
Accountability, Governance Concerns
Atiku further accused the government of removing key accountability mechanisms from the laws, including mandatory quarterly and annual reporting to the National Assembly, strategic planning submissions, and ministerial supervisory provisions.
“By stripping away oversight mechanisms, the government has insulated itself from accountability while expanding its powers,” he said, warning that such actions reflect “a hallmark of authoritarian governance”.
He argued that the alleged alterations show a government focused on “extracting wealth from struggling citizens rather than empowering them to prosper”, at a time when poverty, unemployment and inflation continue to worsen living conditions across the country.
Calls For Investigation
The former vice president called for the immediate suspension of the implementation of the tax laws, which are scheduled to take effect on January 1, 2026, to allow for a full investigation.
He urged the National Assembly to rectify what he described as illegal alterations and hold those responsible accountable, while also calling on the judiciary to strike down any unconstitutional provisions.
“The EFCC to immediately investigate and prosecute those found culpable in the illegal alteration of our laws to extort and defraud the Nigerian people.
“What the National Assembly did not pass cannot become law. This fundamental principle must be defended, or we risk descending into arbitrary rule where constitutional safeguards mean nothing,” Atiku stated.
Tax Reform Laws
President Bola Tinubu signed four major tax reform bills into law on June 26, 2025.
The laws, the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act, are collectively known as the Nigerian Tax Reform Acts.
They are intended to modernise Nigeria’s tax system, broaden the tax base and improve efficiency, including replacing the Federal Inland Revenue Service with the Nigeria Revenue Service, which has expanded oversight powers.
However, the reforms have faced mounting resistance amid claims that the versions gazetted by the executive differ substantially from those approved by lawmakers.
The House of Representatives has since set up a committee to investigate allegations of forgery, while civil society groups and some state governors have raised concerns about potential economic hardship and revenue-sharing implications.