The Socio-Economic Rights and Accountability Project, SERAP, has given President Bola Tinubu a seven-day deadline to ensure the public release of certified true copies of recently enacted federal tax laws, following allegations that the legislations may have been altered after approval by the National Assembly.
In a Freedom of Information request dated December 20, 2025, SERAP called on the President to instruct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to immediately publish the certified versions of the tax bills transmitted by the National Assembly, as well as the final laws assented to and gazetted by the Federal Government.
The organisation identified four major legislations at the centre of the controversy: 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 demanded an official explanation on whether the bills passed by lawmakers are exactly the same as the versions signed into law and later gazetted, warning that any inconsistencies would amount to a serious breach of constitutional governance, the rule of law and the doctrine of separation of powers.
In addition to public disclosure, SERAP called for the constitution of an independent investigative panel, to be chaired by a retired Justice of the Supreme Court or Court of Appeal, to probe allegations that key provisions were added, removed or amended without legislative approval.
The group insisted that the panel’s findings should be made public and that anyone found responsible should face prosecution.
The demand follows concerns raised by the National Assembly, which has reportedly claimed that certain provisions appearing in the gazetted tax laws were never approved during legislative deliberations.
A lawmaker from Sokoto State, Abdussamad Dasuki, raised the issue on the floor of the House under a matter of privilege, alleging significant differences between the harmonised bills passed by both chambers and the versions eventually published by the Federal Government.
According to SERAP, lawmakers have pointed out the alleged removal of critical oversight and accountability safeguards, as well as the insertion of new enforcement and fiscal powers, including arrest authority, garnishment without court orders and mandatory dollar-based assessments, all without parliamentary consent.
SERAP described the alleged alterations as unconstitutional, arguing that withholding authentic copies of the laws violates citizens’ right to information as guaranteed under Section 39 of the 1999 Constitution (as amended), the African Charter on Human and Peoples’ Rights, and the International Covenant on Civil and Political Rights.
The organisation warned that failure by the Federal Government to comply within seven days of receiving its request would leave it with no option but to initiate legal action to compel disclosure in the public interest.
SERAP maintained that making the certified true copies publicly available would enable Nigerians to properly examine the laws, evaluate their implications for human rights and governance, and challenge any unlawful provisions through appropriate legal channels.
