Former Vice-President Atiku Abubakar has accused the Federal Government of presiding over what he described as the illegal alteration of President Bola Tinubu’s tax reform legislation, warning that the alleged changes amount to “an act of treason against the Nigerian people” and a violation of the Constitution.

In a statement on X on Tuesday, Atiku alleged that provisions not passed by the National Assembly were inserted into the tax bills after legislative approval, thereby undermining the authority of parliament and due process in law-making.

“The illegal and unauthorised alterations made to Nigeria’s tax legislation after passage by the National Assembly represent a brazen act of treason against the Nigerian people and a direct assault on our constitutional democracy,” he said.

According to Atiku, the alleged changes contravene Sections 4 and 58 of the 1999 Constitution, which vest law-making powers in the legislature and outline the process for presidential assent. He argued that the alterations weakened legislative supremacy and tilted the balance of power in favour of the executive.

He cited what he described as the introduction of new coercive powers for tax authorities, including arrest powers, property seizure and enforcement sales without court orders.

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

Atiku also claimed that the amended provisions increased the financial burden on citizens and businesses through measures such as a mandatory 20 per cent security deposit before appealing tax assessments, compound interest on tax debts, additional reporting requirements, and compulsory dollar-based 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,” he said.

He further alleged that accountability mechanisms were removed from the legislation, including requirements for quarterly and annual reporting to the National Assembly, strategic planning submissions, and ministerial oversight provisions. According to him, “by stripping away oversight mechanisms, the government has insulated itself from accountability while expanding its powers.”

Placing the controversy in a broader economic context, the former vice-president said the alleged alterations reflected a policy approach focused on revenue extraction rather than economic empowerment.

He noted that poverty, unemployment and inflation continued to affect Nigerians and argued that sustainable tax revenues should come from economic growth rather than what he described as punitive measures.

“True economic growth comes from empowering citizens, not impoverishing them further through punitive taxation and erosion of legal protections,” Atiku said.

He called on the executive to suspend the implementation of the tax law, scheduled to take effect on January 1, 2026, to allow for a full investigation. He also urged the National Assembly to “immediately rectify these illegal alterations through proper legislative processes and hold accountable those responsible”.

Atiku further appealed to the judiciary to strike down any unconstitutional provisions and asked civil society organisations and Nigerians to reject what he termed “this assault on democratic principles”.

In addition, he called on the Economic and Financial Crimes Commission to investigate and prosecute anyone found culpable in the alleged illegal alteration of the law.

“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,” he said.