The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB) to investigate members of the Senate and other public officers over claims of irregularities in the passage of the Electoral Act Amendment Bill and the Tax Reform Laws.
According to SERAP Deputy Director Kolawole Oluwadare’s statement on Sunday, the organization is seeking a prompt, thorough, and effective investigation into claims that some senators removed provisions on electronic transmission of election results from the Electoral Act Amendment Bill during plenary, despite the fact that a majority voted for their inclusion and there was no debate on the proposed removal.
“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,” SERAP said.
The organization also asked the CCB to look into changes to the Tax Reform Bills, which allegedly resulted in discrepancies between the harmonized versions passed by the National Assembly and the copies signed into law and gazetted 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.
“A Sokoto lawmaker, Abdussamad Dasuki, raised the issue under a matter of privilege, drawing the attention of the House to the alleged discrepancies between the harmonized versions of the tax reform bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government.
“The lawmakers said the alterations contained in the gazetted copies did not receive legislative approval. 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.
The Senate had denied removing the provisions on electronic transmission of election results, saying it only removed the term “real time” from the sentence, citing judicial concerns.
Similarly, the National Assembly had initiated investigations into the alleged discrepancies in the tax bill and released a “certified” version of the Acts to address the contradictions. The law took effect on January 1, 2026.
The Senate had denied removing the provisions on electronic transmission of election results, saying it only removed the term “real time” from the sentence, citing judicial concerns.
In the same vein, the National Assembly had initiated investigations into the alleged discrepancies in the tax bill and released a “certified” version of the Acts to address the contradictions. The law took effect on January 1, 2026.
According to SERAP, the petition is filed under paragraphs 1 and 9 of the Code of Conduct for Public Officers in the Fifth Schedule, Part 1 of the 1999 Constitution (as amended), as well as sections 5 and 13 of the Code of Conduct Bureau and Tribunal Act.
It claimed that the processes leading up to the passage of the Electoral Act Amendment Bill and the signing of the Tax Reform Laws were marked by changes to bill provisions without debate or due process of law, as well as changes to the Tax Reform Bill without the approval of the National Assembly.
“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.
“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,” the petition reads.
Citing the Constitution, SERAP mentioned that public officers must not place themselves in situations where personal interests conflict with official duties.
Specifically, the organization requested that the Bureau publicly record the petition and “promptly, thoroughly, transparently, and effectively investigate the conduct of the lawmakers and officers of the executive branch allegedly involved.
“Examine whether inducements, benefits, or promises were offered or received in connection with those acts;
“Examine whether the alleged cumulative conduct of lawmakers and officers of the executive branch amounted to abuse of legislative power, conflict of interest, and breach of due process, contrary to the Code of Conduct for Public Officers;
“Refer any substantiated violations to the Code of Conduct Tribunal; and
“Take all necessary steps to uphold the principle that public office is a public trust.”
The petition urged that the Bureau consider the issue within seven days, threatening that legal action would be taken if there was no response.
Oluwadare signed the petition on February 7, 2026, and delivered it to Mr. Abdullahi Bello, Chairman of the Code of Conduct Bureau.
