SERAP Sues Code of Conduct Bureau Over “Tax Law” Allegations
The Socio-Economic Rights and Accountability Project (SERAP) has dragged the Code of Conduct Bureau (CCB) to court for failing to investigate the alleged illegal alteration of the Electoral Act and recent tax reform laws. In a suit filed at the Federal High Court in Abuja, the rights group claims that key provisions were surreptitiously “doctoring” during the legislative process. Specifically, SERAP alleges that lawmakers improperly deleted sections mandating the electronic transmission of election results and unlawfully tweaked tax bills after they had been passed.
The legal challenge, marked FHC/ABJ/CS/634/2026, seeks an order of mandamus to compel the CCB to probe both legislators and executive branch officers linked to the discrepancies. SERAP contends that the version of the tax laws gazetted for public use differs significantly from the version actually debated and voted upon in plenary. This “legislative alchemy,” the group argues, constitutes a gross abuse of office and a breach of the fiduciary duty owed to the Nigerian public.
According to the suit, the tampering with the Electoral Act Amendment Bill is a direct assault on the integrity of future polls. By removing the mandate for electronic result transmission, critics argue that the door has been left open for the manual manipulation of tallies. SERAP maintains that lawmaking shaped by “conflict of interest and abuse of office” ceases to be a legitimate exercise of constitutional power and instead becomes a prohibited ethical infraction.
The rights group is pushing for the CCB to exercise its oversight functions to reinforce adherence to due process. They argue that allowing laws to be altered post-passage erodes the Code of Conduct for Public Officers and undermines the rule of law. Granting the reliefs sought would, in their view, help address critical concerns regarding non-disclosure of interests and the “unlawful” exercise of legislative powers.
This lawsuit follows a period of heightened tension regarding the transparency of the National Assembly’s legislative output. Discrepancies between passed bills and final gazetted laws have frequently sparked controversy, yet formal investigations have been rare. SERAP’s move puts the CCB in the spotlight, questioning its willingness to confront high-ranking officials over allegations of systemic procedural fraud.
The Federal High Court has yet to set a date for the hearing, but the case is expected to draw significant attention from civil society and constitutional lawyers. If successful, the suit could force a precedent-setting investigation into the inner workings of the National Assembly. For now, the disparity between what was voted on and what became law remains a troubling question mark over Nigeria’s latest legislative reforms.