The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Tinubu to urgently instruct Attorney General and Minister of Justice, Mr. Lateef Fagbemi, SAN, to publicly release certified copies of the tax bills passed by the National Assembly and the tax laws eventually signed and gazetted by the President.
SERAP’s request specifically targets four laws: the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. The organization also seeks clarification on whether the versions received from the National Assembly match the signed and gazetted laws.
The group has further urged the President to establish an independent panel of inquiry to investigate allegations of material discrepancies between the bills passed by the legislature and the laws finally published by the Federal Government. SERAP recommended that the panel be led by a retired Justice of the Supreme Court or Court of Appeal, with a mandate to determine the facts, identify those responsible, and ensure accountability. Findings, the organization insists, should be made public, and any wrongdoing prosecuted.
In a Freedom of Information request dated 20 December 2025, signed by SERAP deputy director Kolawole Oluwadare, the organization argued that public access to the bills and laws would enable Nigerians to scrutinize the legislation and detect any violations of their rights.
SERAP stressed that any unlawful alterations to the tax laws could violate the Nigerian Constitution, international human rights obligations, and fundamental principles of the rule of law and separation of powers. The organization emphasized that law-making processes, including the passage, signing, and gazetting of bills, must be transparent, accessible, and predictable to allow citizens to comply with the law.
Citing reports from the National Assembly, SERAP noted that some substantive provisions were allegedly inserted, deleted, or modified after legislative approval. Oversight mechanisms were reportedly removed, and new coercive fiscal powers, including arrest powers and compulsory financial provisions, were allegedly introduced without parliamentary consent.
Highlighting the legal foundation for their demand, SERAP referenced 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, which guarantee the right to seek, receive, and impart information. The organization asserted that these obligations require the government to ensure full transparency and accountability in lawmaking processes.
SERAP has urged the President to act within seven days of receiving the letter, warning that failure to do so will compel the organization to pursue legal action to safeguard public interest and citizens’ rights.