The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB), urging it to investigate members of the Senate and other public officials over alleged irregularities surrounding the passage of the Electoral Act Amendment Bill and the Tax Reform Laws.
In a statement released on Sunday, SERAP’s deputy director, Kolawole Oluwadare, said the organisation is demanding a “prompt, thorough, and effective” investigation into claims that some senators tampered with provisions of the Electoral Act Amendment Bill during plenary.
SERAP alleged that sections relating to the electronic transmission of election results were removed even after a majority of senators had voted in favour of retaining them and without any debate on the decision.
“According to our information, certain members of the Senate allegedly removed the provisions on electronic transmission of election results from the Electoral Act Amendment Bill during plenary after the majority of the senators had voted for the inclusion of the provisions and without any debate on the proposed removal of the said provisions,” the organisation said.
The rights group also asked the Bureau to examine reported changes to the Tax Reform Bills, which it said resulted in differences between the versions passed by the National Assembly and those later signed into law and published by the Federal Government.
“Similarly, the National Assembly recently alleged that there are unlawful alterations and some material differences between the tax reform bills passed by the legislative body and the tax reform laws gazetted by the Federal Government,” SERAP stated.
The petition recalled that Abdussamad Dasuki, a lawmaker from Sokoto, had raised the issue as a matter of privilege, alerting the House to discrepancies between the harmonised tax bills approved by both chambers and the copies later gazetted by the government. According to SERAP, lawmakers maintained that the changes reflected in the gazetted versions were never approved by the legislature.
“These alleged unlawful alterations raise questions over the legality and legitimacy of both the law-making processes and the versions of the tax laws circulated by the Federal Ministry of Information,” the petition added.
However, PUNCH Online reported that the Senate has denied removing provisions on electronic transmission of results, insisting that it only deleted the phrase “real time” from the clause, citing concerns raised by the judiciary.
In the same vein, the National Assembly reportedly commenced its own investigation into the alleged tax law discrepancies and later released what it described as a “certified” version of the Acts to resolve the inconsistencies. The tax laws took effect on January 1, 2026.
SERAP said its petition was filed pursuant to paragraphs 1 and 9 of the Code of Conduct for Public Officers in the Fifth Schedule, Part I of the 1999 Constitution (as amended), as well as sections 5 and 13 of the Code of Conduct Bureau and Tribunal Act.
According to the organisation, the circumstances surrounding both laws point to possible alterations of bill provisions without debate, due process, or legislative approval.
“The petition raises issues of conflict of interest, abuse of office, non-disclosure of interests, lack of due process, and erosion of the Code of Conduct for Public Officers in the exercise of legislative power,” SERAP said.
“There are also allegations that certain amendments may have been removed or introduced to the Electoral Act Amendment Bill and the Tax Reform Laws to serve private or political interests rather than the public interest,” it added.
SERAP urged the CCB to formally register the petition and “promptly, thoroughly, transparently, and effectively investigate the conduct of the lawmakers and officers of the executive branch allegedly involved”. It also asked the Bureau to determine whether inducements were offered or received, assess possible abuse of legislative power, and refer any established violations to the Code of Conduct Tribunal.
The group further called on the Bureau to “take all necessary steps to uphold the principle that public office is a public trust”.
SERAP requested a response within seven days, warning that it may pursue legal action if the Bureau fails to act. The petition, dated February 7, 2026, was signed by Oluwadare and addressed to the chairman of the Code of Conduct Bureau, Abdullahi Bello.
