The Socio-Economic Rights and Accountability Project (SERAP) has urged President Bola Tinubu to urgently direct the Attorney General of the Federation and Minister of Justice, Mr Lateef Fagbemi, SAN, to widely publish certified true copies of the tax bills received from the National Assembly and the certified true copies of the tax laws signed into law by the President.
The documents requested by SERAP include the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. SERAP also asked the President to direct the Attorney General to clarify whether the versions of the tax bills received from the National Assembly are exactly the same as the bills signed into law and the versions ultimately gazetted.
In addition, SERAP called on the President to urgently establish an independent panel of inquiry to promptly, independently, impartially, transparently, and effectively investigate allegations that there are material differences between the tax bills passed by the National Assembly and the tax laws eventually gazetted by the Federal Government.
In a Freedom of Information request dated December 20, 2025, and signed by SERAP’s Deputy Director, Kolawole Oluwadare, the organisation stated that the proposed panel should be mandated to establish what exactly occurred and identify those suspected to be responsible for the alleged alterations. SERAP added that the panel should be headed by a retired Justice of the Supreme Court or the Court of Appeal, with its findings made public, and that anyone found responsible should face prosecution as appropriate.
According to SERAP, widely publishing certified true copies of the tax bills received from the National Assembly and the tax laws signed by the President would allow Nigerians to scrutinise the laws and compare them with the versions ultimately gazetted. The organisation warned that any unlawful alterations would offend the provisions of the 1999 Constitution (as amended), international human rights law, and the fundamental principles of the rule of law and separation of powers.
The letter stated that lawmaking processes, including the passage of bills, presidential assent, and gazetting, must comply with constitutional requirements, the rule of law, and the principle of separation of powers. It stressed that laws must be accessible, authentic, intelligible, clear, legitimate, and predictable to enable citizens to know and comply with them.
SERAP noted that clarifying whether the versions of the tax bills passed by the National Assembly are identical to those signed into law and gazetted would promote transparency and accountability and help address threats to Nigerians’ human rights. The organisation said it would appreciate compliance within seven days of receipt or publication of the letter, warning that it would pursue all appropriate legal actions if no response is received.
SERAP further argued that publishing the certified true copies would also allow Nigerians to determine whether the provisions of the tax laws are consistent with their human rights and to seek remedies where violations occur. It stated that the Nigerian Constitution and international human rights treaties impose obligations on the government to promptly and transparently investigate the alleged unlawful alterations and ensure full accountability.
According to SERAP, the National Assembly has alleged that there are unlawful alterations and material differences between the tax bills passed by the legislature and the versions gazetted by the Federal Government. A Sokoto lawmaker, Abdussamad Dasuki, reportedly raised the matter under a point of privilege, drawing attention to discrepancies between the harmonised versions passed by both chambers and the gazetted copies.
The organisation said the National Assembly established that substantive provisions were inserted, deleted, or modified after passage, with several oversight, accountability, and reporting mechanisms reportedly removed. It added that new coercive and fiscal powers were allegedly inserted into the final Acts without legislative approval.
SERAP cited Section 39 of the Nigerian Constitution, Article 9 of the African Charter on Human and Peoples’ Rights, and Article 19 of the International Covenant on Civil and Political Rights as guaranteeing the right to seek, receive, and impart information. It stressed that these legal instruments impose transparency and accountability obligations on the government and affirm citizens’ right to access information on governmental activities.
