Former Vice President, Alhaji Atiku Abubakar, has described the alleged illegal and unauthorised alterations made to Nigeria’s tax reform legislation after its passage by the National Assembly as a treasonable felony and a direct assault on constitutional democracy.
In a statement issued on Tuesday, Atiku accused President Bola Tinubu of undermining legislative supremacy in the lawmaking process, saying the alleged action represents an abuse of executive power.
“It reveals a government more interested in extracting wealth from struggling citizens than empowering them to prosper,” the former vice president stated.
Atiku said the alleged insertions into the tax bills after parliamentary approval amounted to a violation of Sections 4 and 58 of the 1999 Constitution, which vest legislative powers exclusively in the National Assembly.
He alleged that provisions granting tax authorities coercive powers to arrest, seize property, garnish accounts and conduct enforcement sales without court orders were introduced after the bills had been passed by lawmakers.
“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of due process protections that the National Assembly deliberately included,” Atiku argued.
He further cited the alleged insertion of a mandatory 20 per cent security deposit before appealing tax assessments, the imposition of compound interest on tax debts, quarterly reporting requirements with lowered thresholds and forced dollar-based computation for petroleum operations, warning that such measures would significantly increase financial burdens on citizens and businesses.
“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 said.
Atiku also questioned what he described as the removal of accountability mechanisms from the legislation, including the alleged deletion of quarterly and annual reporting obligations to the National Assembly, the elimination of strategic planning submission requirements and the removal of ministerial supervisory provisions.
According to him, stripping the National Assembly of oversight amounts to insulating the executive from accountability while expanding its powers, which he described as “a hallmark of authoritarian governance.”
The former vice president criticised the All Progressives Congress-led administration for what he described as imposing tax burdens that impoverish Nigerians rather than creating conditions for shared prosperity.
“Instead of investing in infrastructure, education, healthcare and economic empowerment that would expand the tax base organically, this administration has chosen the path of aggressive extraction from an already struggling populace,” he said.
He lamented rising unemployment and inflation, noting that they continue to devastate families and erode purchasing power across the country.
“Rather than supporting citizens to become more productive and generate sustainable tax revenues, the government employs draconian measures to squeeze resources from people who have little left to survive,” Atiku added.
He stressed that genuine economic growth comes from empowering citizens, not impoverishing them through punitive taxation and erosion of legal protections.
“A thriving economy with prosperous citizens naturally generates robust tax revenues. But this requires vision, investment and patience—qualities evidently lacking in an administration that resorts to constitutional manipulation to achieve short-term fiscal goals,” he said.
Atiku called for the immediate suspension of the implementation of the tax law, scheduled to take effect from January 1, 2026, to allow for a thorough investigation.
He urged the National Assembly to hold accountable those responsible for what he described as a constitutional breach, and called on the judiciary to strike down any unconstitutional provisions and reaffirm the sanctity of the legislative process.
He also called on the Economic and Financial Crimes Commission to investigate and prosecute those found culpable in the alleged illegal alteration of the nation’s laws.
“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 warned.
