Background
Former Vice-President Atiku Abubakar has weighed in on Nigeria’s ongoing debate over the country’s tax reform laws, cautioning that a fresh passage of the legislation, rather than simply re-gazetting an already passed measure, is what truly validates the reforms. His comments come as the National Assembly debates how best to formalize the changes through official publication and processes anchored in legislative procedure.
What is re-gazetting and why the dispute?
A gazette is an official government publication that formally publishes laws and other legal notices after they have been enacted by the legislature. Re-gazetting would involve issuing another official notice to reaffirm or amend previously enacted tax reform provisions. Critics argue that re-gazetting could bypass the deliberate scrutiny that accompanies a bill’s initial passage, raise questions about due process, and potentially undermine the reforms’ legitimacy in the eyes of stakeholders.
Atiku’s position: fresh passage as the legitimate route
Atiku emphasizes that the integrity of tax reform rests on a clear, unambiguous legislative process. He contends that the reforms should be considered anew—through a fresh passage—so that approvals, amendments, and oversight can reflect current economic conditions and the electorate’s best interests. In his view, re-gazetting risks converting a settled policy into a procedural artifact, thereby eroding public confidence in tax policy and governance overall.
Implications for lawmakers
If the Abuja administration proceeds with a fresh passage, lawmakers would engage in a transparent process that includes committee hearings, stakeholder consultations, and robust debate. This approach would allow for targeted amendments that respond to criticisms, implementation challenges, and revenue projections tied to the reform. For supporters of the reforms, a fresh passage could enhance legitimacy and ensure smoother administrative rollout across federal and state agencies.
Implications for taxpayers and businesses
Tax policy directly impacts households and enterprises. A fresh passage that reflects updated economic data and feedback from business leaders may help ease compliance and improve revenue collection without undermining competitiveness. Proponents argue that the reforms aim to broaden the tax base, simplify administration, and reduce distortions, while ensuring fairness. Opponents worry about retention of loopholes or added fiscal burdens; in either case, transparent reconsideration is often seen as essential to sustainable reform.
What comes next?
The debate now centers on the procedure the National Assembly should adopt to formalize the reforms. If a fresh passage is pursued, committees could invite economists, tax experts, and stakeholder groups to provide input before a final vote. If re-gazetting remains the chosen path, advocates will need to demonstrate that the process remains aligned with constitutional provisions and public sector governance standards.
Conclusion
Atiku Abubakar’s call for a fresh passage, rather than re-gazetting, highlights a core principle of modern governance: legitimacy through thorough, participatory lawmaking. For Nigeria’s tax reform to deliver on its promises—simplified compliance, wider tax coverage, and a more predictable revenue base—the process must be as clear and credible as the policy itself. Stakeholders should monitor developments closely as the National Assembly weighs its next steps, with an eye toward transparency, accountability, and practical impact on both taxpayers and the wider economy.
