Former Vice President Atiku Abubakar has accused the administration of President Bola Tinubu of illegally altering Nigeria’s tax reform law after it was passed by the National Assembly. He described the alleged action as “a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy.”

Allegations of Executive Overreach

In a statement posted on his official X platform on Tuesday, Atiku condemned what he termed “illegal and unauthorized alterations” to Nigeria’s tax legislation after its passage by lawmakers, calling it a violation of the country’s constitution and an example of executive overreach.

Atiku argued that these alleged alterations “undermine the foundational principle of legislative supremacy in the making of laws” and expose a government more focused on extracting wealth from struggling citizens than on empowering them to prosper.

The ‘Draconian’ Changes

The former vice president accused the government of making “draconian” changes to the law, which, he claimed, subverted key sections of the 1999 Constitution. According to Atiku, these alterations inserted provisions that were never approved by the National Assembly, including:

• Arrest powers for tax authorities
• Property seizures and garnishments without court orders
• Sales of assets conducted without judicial oversight

“These provisions transform tax collectors into quasi-law enforcement agencies, stripping Nigerians of the due process protections deliberately included by the National Assembly,” Atiku said.

Increased Burden on Citizens and Businesses

Atiku also expressed concern over the increased financial burdens the alleged changes impose on citizens and businesses. He highlighted measures such as:

• A 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 measures erect financial barriers that prevent ordinary Nigerians from challenging unjust assessments while increasing compliance costs for businesses already struggling in a difficult economy,” Atiku argued.

Removal of Oversight Mechanisms

Atiku further accused the government of stripping away accountability mechanisms from the tax law. He pointed out that provisions for quarterly and annual reporting to the National Assembly, strategic planning submissions, and ministerial supervisory provisions were all eliminated.

“By removing these oversight mechanisms, the government has insulated itself from accountability while expanding its powers, a hallmark of authoritarian governance,” he said.

Government’s Focus on Tax Burden Over Prosperity

Atiku linked these actions to Nigeria’s broader economic challenges, saying that the government was more focused on “imposing ever-increasing tax burdens on impoverished Nigerians” rather than fostering an environment for prosperity. He cited Nigeria’s high poverty rate, growing unemployment, and inflation as evidence of the administration’s failure to improve the living conditions of the country’s citizens.

“True economic growth comes from empowering citizens, not impoverishing them further through punitive taxation and erosion of legal protections,” Atiku stressed, arguing that a thriving economy naturally generates more tax revenue.

Calls for Immediate Action

Atiku called for urgent action from key institutions:

• He urged the Executive to suspend the implementation of the new tax law, which is set to take effect on January 1, 2026, to allow for a proper investigation.
• He asked the National Assembly to rectify the alleged illegal alterations through proper legislative processes and hold accountable those responsible.
• He called on the Judiciary to strike down these unconstitutional provisions and protect the sanctity of the legislative process.

Atiku also appealed to Civil Society and Nigerians to reject what he described as an assault on democratic principles and demanded governance that serves the people rather than exploits them. Additionally, he called for the EFCC to investigate and prosecute those responsible for the alleged illegal alterations to the law.

A Warning Against Undermining Democracy

“What the National Assembly did not pass cannot become law,” Atiku concluded, stressing that this fundamental principle must be defended to prevent the country from descending into arbitrary rule where constitutional safeguards are ignored.

Atiku emphasized that the Nigerian people deserve better than a government that circumvents democracy to impose hardship and called for greater accountability, constitutional compliance, and economic policies that build prosperity rather than deepen poverty.