The Socio-Economic Rights and Accountability Project (SERAP) has urged President Bola Tinubu to direct the Attorney General of the Federation and Minister of Justice, Mr. Lateef Fagbemi, SAN, to immediately publish certified true copies of the tax bills received from the National Assembly as well as the tax laws eventually signed and gazetted by the Federal Government.
SERAP said the move is necessary to address growing concerns over alleged discrepancies between the versions of the tax bills passed by the National Assembly and the laws ultimately gazetted.
The organisation specifically requested certified true copies of four key legislations: the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act.
In a Freedom of Information (FOI) request dated December 20, 2025, and signed by its Deputy Director, Mr. Kolawole Oluwadare, SERAP also called on President Tinubu to direct the Attorney General to clarify whether the tax bills transmitted by the National Assembly were identical to the versions signed into law and subsequently gazetted.
Beyond publication, SERAP urged the President to establish an independent panel of inquiry to investigate allegations that “material differences” exist between the tax bills approved by parliament and the final versions gazetted by the executive.
According to the organisation, the panel should conduct its work “promptly, independently, impartially, transparently and effectively.”
“The panel should have the mandate to establish the facts of what exactly occurred and identify those suspected to be responsible for the alleged alterations,” SERAP said, adding that it should be headed by a retired Justice of the Supreme Court or Court of Appeal.
The organisation further demanded that the panel’s findings be made public and that anyone found responsible for unlawful alterations be prosecuted, where appropriate.
SERAP argued that widely publishing certified true copies of the bills and laws would allow Nigerians to scrutinise the legislation, compare different versions and assess whether the gazetted laws align with what was passed by the National Assembly.
According to the group, any unlawful alterations would violate the 1999 Constitution (as amended), international human rights obligations, and the fundamental principles of the rule of law and separation of powers.
“The law-making process, including the passing of bills, presidential assent and gazetting of laws, must meet constitutional requirements,” SERAP said.
“Any passed bills and signed laws must be accessible, authentic, intelligible, clear, legitimate and predictable so that citizens can know and comply with them.”
SERAP maintained that clarifying whether the versions of the tax bills passed by parliament are the same as those signed and gazetted would promote transparency and accountability and help address potential threats to Nigerians’ human rights.
The organisation gave the Presidency seven days to comply with its requests, warning that failure to do so would result in legal action to compel compliance in the public interest.
The group also noted that the controversy follows allegations raised recently within the National Assembly.
According to SERAP, lawmakers claimed there were unlawful alterations and material differences between the harmonised tax bills passed by both chambers and the versions gazetted by the Federal Government.
A Sokoto lawmaker, Mr. Abdussamad Dasuki, reportedly raised the matter under a point of privilege, drawing attention to alleged discrepancies.
SERAP said the National Assembly subsequently alleged that the gazetted versions contained provisions that did not receive legislative approval.
Among the reported concerns were claims that substantive provisions were inserted, deleted or modified after passage, while several oversight, accountability and reporting mechanisms approved by parliament were allegedly removed.
Lawmakers also reportedly alleged that new coercive and fiscal powers, including arrest powers, garnishment without court orders, compulsory dollar computation and appeal security deposits, were inserted without legislative approval.
SERAP stressed that Section 39 of the Constitution, alongside provisions of the African Charter on Human and Peoples’ Rights and the International Covenant on Civil and Political Rights, guarantees citizens the right to seek, receive and impart information. These legal instruments, the group said, impose clear transparency and accountability obligations on the government.