The Socio-Economic Rights and Accountability Project (SERAP) has written to President Bola Tinubu, demanding the immediate public release of certified true copies (CTCs) of the tax bills passed by the National Assembly and the tax laws eventually signed and gazetted by the Federal Government.
In a Freedom of Information (FOI) request dated 20 December 2025, SERAP urged the President to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to widely publish the documents to enable Nigerians to verify their authenticity.
The laws in question 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 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 critical amid allegations that substantive changes were made after parliamentary approval.
Beyond disclosure, SERAP called for the establishment of an independent panel of inquiry to investigate claims of unlawful alterations. The organisation proposed that the panel be headed by a retired Justice of the Supreme Court or Court of Appeal, with a clear mandate to establish the facts, identify those responsible and make its findings public.
SERAP warned that anyone found culpable should face prosecution, stressing that alleged post-legislative alterations undermine the Nigerian Constitution, the rule of law and the principle of separation of powers.
“The law-making process, including the passing of bills, presidential assent and gazetting, must meet constitutional standards of transparency, legitimacy and predictability,” the organisation said.
SERAP argued that publishing certified copies would allow Nigerians to scrutinise the laws, assess their human rights implications and seek remedies where necessary. It added that access to such information is guaranteed under the 1999 Constitution (as amended), the Freedom of Information Act, and international human rights treaties to which Nigeria is a party.
The request follows claims by the National Assembly that the gazetted tax laws differ materially from the harmonised versions passed by both chambers. A Sokoto lawmaker, Abdussamad Dasuki, reportedly raised the matter under a privilege motion, alleging that new provisions were inserted while key oversight and accountability mechanisms approved by parliament were removed.
According to SERAP, the alleged changes include the introduction of new coercive and fiscal powers without legislative approval, raising serious questions about the legality and legitimacy of the laws currently in circulation.
SERAP gave the President seven days to act on its request, warning that failure to do so would prompt legal action in the public interest.
