The Socio-Economic Rights and Accountability Project (SERAP) has urged President Bola Tinubu to immediately establish an independent panel of inquiry to investigate allegations that Nigeria’s recently gazetted tax laws differ significantly from the versions passed by the National Assembly.
In a Freedom of Information request dated Saturday and signed by SERAP’s Deputy Director, Kolawole Oluwadare, the organisation called for a probe that would be prompt, impartial, transparent and effective. SERAP said the panel should determine what transpired during the lawmaking process and identify individuals responsible for any alleged alterations.
According to the group, the panel should be chaired by a retired Justice of the Supreme Court or the Court of Appeal. SERAP also demanded that the findings of the inquiry be made public and that anyone found culpable should face prosecution where appropriate.
Beyond the investigation, SERAP asked the President to order the immediate publication of certified true copies of the tax documents involved. It urged Tinubu to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi, SAN, to publish certified copies of the tax bills received from the National Assembly as well as the versions signed into law and eventually gazetted.
The documents referenced 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 further called on the Attorney General to clarify whether the tax bills received from the National Assembly are identical in content to those signed into law and subsequently gazetted. The organisation said making the documents publicly available would allow Nigerians to scrutinise and compare them, thereby strengthening transparency and accountability.
The group warned that any unlawful alterations to the tax laws would violate the 1999 Constitution (as amended), international human rights obligations, and fundamental principles of the rule of law and separation of powers. It stressed that lawmaking processes must ensure that legislation is accessible, authentic, clear and predictable so citizens can understand and comply with the law.
SERAP linked its demands to recent claims by lawmakers, noting that members of the National Assembly had alleged discrepancies between the harmonised tax bills approved by both chambers and the versions gazetted by the Federal Government. It cited a motion raised by Sokoto lawmaker Abdussamad Dasuki, who reportedly brought the issue before the House under a matter of privilege.
According to SERAP, lawmakers alleged that some provisions in the gazetted laws did not receive legislative approval, claiming that certain sections were inserted, deleted or modified after passage. The group added that oversight, accountability and reporting mechanisms approved by parliament were allegedly removed, while new coercive and fiscal powers were introduced without authorisation.
SERAP gave the Federal Government a seven-day deadline to act on its requests, warning that it would pursue legal action in the public interest if no response is received within the stipulated period.
