6. The Bernina Express is a train that connects Chur (or Davos) in Switzerland to Poschiavo in Switzerland and Tirano in Italy, crossing the breathtaking Swiss Engadin Alps.
GAZETTE-GATE!!!!
The decision by the National Assembly to re-gazette the tax law should worry Nigerians more than it reassures them. Rather than resolving the controversy, it deepens the constitutional and legal confusion surrounding the law.
Once a bill is passed by the National Assembly, assented to by the President, and gazetted, it becomes binding law. From that point, the text is settled. Any change that goes beyond correcting minor clerical errors must follow a formal amendment process, including fresh legislative approval and presidential assent. Re-gazetting cannot be used to rewrite substantive provisions of a law after the fact.
Re-gazetting is only lawful, which corrects harmless errors that do not affect rights, obligations, or procedures. Where changes touch on substantive matters such as appeal conditions, penalties, thresholds, or enforcement powers, it crosses a constitutional red line. That is no longer administrative cleanup; it is unlawful lawmaking.
The situation is made worse by the fact that Nigeria now has three official versions of the same tax law. One was published by the Federal Ministry of Information, another appeared on the Fiscal Reforms website, and a third is now being proposed through re-gazetting. This is unacceptable. Earlier gazetted versions do not disappear simply because a new one is issued. Unless withdrawn by law or nullified by a court, they remain official publications.
This creates serious legal uncertainty. Taxpayers, regulators, and courts are now confronted with competing versions of the same statute. Which one applies? Which one can be enforced? That uncertainty alone is enough to stall enforcement, invite injunctions, and trigger prolonged litigation.
More importantly, re-gazetting sidesteps the most serious issue: the allegation that a contentious law, duly passed and assented to, was materially altered afterward. If true, that is not a technical error. It is a grave breach of legislative integrity and potentially criminal conduct. Re-gazetting does not answer this allegation; it attempts to bury it.
This situation is totally unacceptable. The only responsible course of action is to immediately suspend the operation and enforcement of the tax law until these discrepancies are fully resolved. The certified harmonised version that was passed must be released to the public, and those responsible for any post-assent alterations must be identified and held to account.
A country governed by law cannot operate with multiple official versions of the same statute. Until clarity, legality, and accountability are restored, this tax law lacks the moral and legal authority to be enforced.
Salihu Tanko Yakasai
From Kano State!