The illegal and unauthorized alterations made to Nigeria’s tax legislation after passage by the National Assembly represents a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy.
This draconian overreach by the executive branch 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 Unconstitutional Alterations.
The following substantive changes were 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
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.
2. Increased Financial Burdens on Citizens
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.
3. Removal of Accountability Mechanisms
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.
A Government Against Its People
This 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.
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.
I hereby call upon:
1. The Executive to immediately suspend the implementation of the tax law effective January 1, 2026 to give room for a proper investigation.
2. The National Assembly to immediately rectify these illegal alterations through proper legislative processes and hold accountable those responsible for this constitutional breach.
3. The Judiciary to strike down these unconstitutional provisions and reaffirm the sanctity of the legislative process.
4. Civil Society and all Nigerians to reject this assault on democratic principles and demand governance that serves the people rather than exploiting them.
5. The Government to abandon this path of extraction and oppression, and instead focus on policies that enable Nigerian citizens and businesses to thrive.
6. 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.
The Nigerian people deserve better than a government that circumvents democracy to impose hardship. We demand accountability, constitutional compliance, and economic policies that build prosperity rather than deepen poverty.
– Atiku Abubakar
