Former Vice President Atiku Abubakar has described the alleged illegal alterations made to Nigeria’s tax legislation after passage by the National Assembly as “a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy.”

In a press release shared on his X (formerly Twitter) handle, Atiku accused the executive branch of “draconian overreach” that “undermines the foundational principle of legislative supremacy in the making of laws.”

“It reveals a government more interested in extracting wealth from struggling citizens than empowering them to prosper,” the former vice president stated.

Atiku outlined what he described as substantive changes allegedly illegally inserted into the tax bills after parliamentary approval, “in clear violation of Sections 4 and 58 of the 1999 Constitution.”

1. NEW COERCIVE POWERS WITHOUT LEGISLATIVE CONSENT

According to Atiku, these include:

  • Arrest powers granted to tax authorities
  • Property seizure and garnishment without court orders
  • Enforcement sales conducted 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,” he stated.

2. INCREASED FINANCIAL BURDENS ON CITIZENS

The former vice president listed:

  • Mandatory 20% security deposit before appealing tax assessments
  • Compound interest on tax debts
  • Quarterly reporting requirements with lowered thresholds
  • Forced USD 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,” Atiku said.

3. REMOVAL OF ACCOUNTABILITY MECHANISMS

He identified:

  • Deletion of quarterly and annual reporting obligations to the National Assembly
  • Elimination of strategic planning submission requirements
  • Removal of ministerial supervisory provisions

“By stripping away oversight mechanisms, the government has insulated itself from accountability while expanding its powers—a hallmark of authoritarian governance,” Atiku stated.

The former vice president said the alleged constitutional violation “exposes a troubling reality: a government obsessed with imposing ever-increasing tax burdens on impoverished Nigerians rather than creating conditions for prosperity.”

“Instead of investing in infrastructure, education, healthcare, and economic empowerment that would expand the tax base organically, this administration chooses the path of aggressive extraction from an already struggling populace,” Atiku stated.

He highlighted current economic challenges: “Nigeria’s poverty rate remains alarmingly high, unemployment continues to devastate families, and inflation erodes purchasing power daily. Yet rather than supporting citizens to become more productive, thereby generating sustainable tax revenues, the government employs draconian measures to squeeze resources from people who have little left to survive.”

“True economic growth comes from empowering citizens, not impoverishing them further 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,” the former vice president stated.

Atiku made four specific calls:

1. To the Executive: “Immediately suspend the implementation of the tax law effective January 1, 2026 to give room for a proper investigation.”

2. To the National Assembly: “Immediately rectify these illegal alterations through proper legislative processes and hold accountable those responsible for this constitutional breach.”

3. To the Judiciary: “Strike down these unconstitutional provisions and reaffirm the sanctity of the legislative process.”

4. To Civil Society and All Nigerians: “Reject this assault on democratic principles and demand governance that serves the people rather than exploiting them.”

Atiku’s statement is the latest high-profile intervention in the ongoing controversy over alleged discrepancies between the tax reform laws passed by the National Assembly and the versions subsequently gazetted.

Multiple lawmakers, including members of the House of Representatives, have raised similar concerns, prompting the House to constitute an ad hoc committee to investigate the allegations.

The Nigerian Bar Association has also called for suspension of implementation and a comprehensive investigation.

The Presidency has dismissed the allegations as “opposition noise” and insists that implementation will proceed as scheduled on January 1, 2026.

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