SERAP petitions CCB over alleged Electoral Act, Tax Laws manipulation

The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB), urging it to investigate alleged abuse of office and breaches of due process linked to amendments to the Electoral Act and the passage of tax reform laws.

In the petition addressed to the CCB Chairman, Dr Abdullahi Usman Bello, SERAP asked the Bureau to promptly and effectively probe the conduct of senators allegedly involved in the removal of provisions on electronic transmission of election results from the Electoral Act Amendment Bill during plenary, despite a majority vote in favour of retaining the provisions and without any debate on their removal.

SERAP also requested an investigation into allegations that some members of the National Assembly of Nigeria and officers of the executive branch unlawfully altered the Tax Reform Bills, resulting in discrepancies between the harmonised versions passed by the legislature and the copies later signed into law and gazetted by the Federal Government.

The petition, dated 7 February 2026 and signed by SERAP’s Deputy Director, Kolawole Oluwadare, said the allegations raise serious issues of conflict of interest, abuse of office, non-disclosure of interests and erosion of the constitutional Code of Conduct for Public Officers in the exercise of legislative power.

SERAP said the petition was submitted pursuant to relevant provisions of the 1999 Constitution (as amended) and sections of the Code of Conduct Bureau and Tribunal Act, stressing that lawmaking tainted by abuse of office and conflict of interest ceases to be a legitimate exercise of constitutional responsibility.

According to the organisation, the processes leading to the passage of the Electoral Act amendment and the signing into law of the tax reform measures were allegedly marked by alterations to bill provisions without debate and due process, as well as changes to the tax bills without the approval of the National Assembly.

SERAP further alleged that some amendments may have been removed or introduced to serve private or political interests rather than the public interest, contrary to constitutional provisions that prohibit public officers from placing themselves in situations where personal interests conflict with official duties.

The group noted that legislators and officers of the executive branch are public officers bound by the Code of Conduct for Public Officers and that the Constitution imposes a duty on public institutions to abolish corrupt practices and abuse of power, including in lawmaking.

SERAP also cited claims by lawmakers that the gazetted versions of the tax reform laws contained alterations that did not receive legislative approval, raising questions about the legality and legitimacy of both the lawmaking process and the versions of the laws circulated by government authorities.

The organisation urged the CCB to register the petition as a formal complaint and to conduct a thorough, transparent and effective investigation, including examining whether inducements or benefits were offered or received in connection with the alleged acts.

SERAP further asked the Bureau to determine whether the cumulative conduct of lawmakers and executive officers amounted to abuse of legislative power, conflict of interest and denial of due process, and to refer any substantiated violations to the Code of Conduct Tribunal.

The group warned that if it does not hear from the Bureau within seven days of receipt or publication of the petition, it would consider appropriate legal action to compel compliance in the public interest, insisting that public office is a public trust and that no public officer is above constitutional mechanisms for enforcing integrity.