by Paul Okojie

By any objective legal standard, a tax law derives its authority not from government declarations or administrative enforcement, but from strict compliance with constitutional and legislative procedures. The ongoing controversy surrounding the newly introduced tax law raises serious concerns that strike at the heart of the rule of law, particularly allegations that a gazetted document was altered after the conclusion of the legislative process. If true, such conduct renders the law illegal, void, and unenforceable.

In a constitutional democracy, the lawmaking process is sacrosanct. A bill must be debated, passed by the legislature, assented to, and formally gazetted. Once gazetted, the content of the law is final. Any alteration after this stage, without returning the document to the legislature for reconsideration and approval, is unconstitutional. Neither the executive arm nor any government agency has the authority to rewrite or amend a law by administrative action.

The central allegation in this case is that the version of the tax law currently being enforced differs from the version passed by the legislature and officially gazetted. Such an act, if established, goes beyond mere procedural irregularity. It constitutes legislative and executive fraud, undermines the doctrine of separation of powers, and erodes public confidence in democratic governance.

Tax laws demand an even higher standard of legality because they compel citizens and businesses to part with their income or property under threat of penalties. Taxation without lawful authority is not governance; it is coercion. A government cannot lawfully demand compliance with a statute whose validity is in doubt due to procedural manipulation.

Under established legal principles, a law tainted by illegality cannot take effect. Where there is credible evidence of post-gazette alteration, enforcement must be suspended pending full public disclosure of all versions of the law, a thorough and independent investigation, and judicial review to determine its constitutionality. Any taxes collected under such a defective law may ultimately be declared unlawful and subject to refund.

Beyond the legal implications lies a deeper governance crisis. Altering gazetted laws damages institutional credibility, fuels public distrust, and creates uncertainty for investors, businesses, and ordinary citizens. Fiscal reform cannot be achieved through opaque or fraudulent means. Transparency and accountability are not optional; they are the foundations of legitimate government.

The only lawful and responsible course of action is to suspend the implementation of the new tax law until all allegations are fully investigated and resolved. In a society governed by the rule of law, process is not a formality, it is the substance of legality. When the process is corrupted, the law itself collapses.

Paul Okojie is a journalist writing from Edo State.