SERAP demands transparency over Tinubu’s tax laws, seeks certified copies, probe of alleged alterations
By Chris Uba

The Socio-Economic Rights and Accountability Project (SERAP) has written to President Bola Tinubu, urging him to immediately order the publication of certified true copies (CTCs) of tax bills passed by the National Assembly and the versions ultimately signed into law and gazetted by the Federal Government.
In the letter, SERAP specifically asked the President to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to widely publish the documents to clear growing concerns over alleged discrepancies in the tax laws.
The laws in question are 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 called on the President to clarify whether the versions of the tax bills transmitted from the National Assembly are identical to those signed into law and later gazetted. According to the organisation, such clarification is necessary to uphold transparency, accountability and the rule of law.
Beyond disclosure, SERAP urged Tinubu to establish an independent panel of inquiry to investigate allegations that the tax laws were materially altered after legislative approval. The group said the panel should be headed by a retired Justice of the Supreme Court or Court of Appeal, with a clear mandate to determine what occurred and identify those responsible.
In the Freedom of Information request dated 20 December 2025 and signed by SERAP deputy director Kolawole Oluwadare, the organisation insisted that the panel’s findings must be made public and that anyone found culpable should face prosecution.
SERAP said publishing certified copies of the bills and laws would enable Nigerians to scrutinise the documents, compare them with the gazetted versions, and assess whether their provisions comply with constitutional and human rights standards.
“The alleged unlawful alterations of the tax laws would offend the provisions of the Nigerian Constitution, international human rights law, and the fundamental principles of the rule of law and separation of powers,” SERAP said.
The organisation warned that any law-making process must produce laws that are accessible, authentic, clear and predictable, stressing that citizens have a right to know and comply with the laws that govern them.
SERAP’s request follows allegations raised in the National Assembly that the gazetted versions of the tax laws differ from those passed by lawmakers. A Sokoto lawmaker, Abdussamad Dasuki, reportedly raised the issue under a matter of privilege, drawing attention to discrepancies between the harmonised bills approved by both chambers and the versions gazetted by the Federal Government.
According to SERAP, the National Assembly alleged that substantive provisions were inserted, deleted or modified after passage, with several oversight and accountability mechanisms removed. It also claimed that new coercive and fiscal powers — including arrest powers and garnishment without court orders — were introduced without legislative approval.
SERAP cited constitutional and international provisions guaranteeing the right to seek and receive information, arguing that the government has a legal obligation to ensure transparency in law-making.
The organisation gave the President seven days to act on its requests, warning that failure to do so would compel SERAP to initiate legal action in the public interest.


