Electoral Act, Tax Bills: SERAP Seeks Probe Of Senators, Executive Officials
SERAP Raises Fresh Concerns Over Legislative Integrity
NIGERIA’S leading civil society organisation, the Socio-Economic Rights and Accountability Project (SERAP), has formally petitioned the Code of Conduct Bureau (CCB) to investigate alleged misconduct involving senators and senior executive officials in the amendment of the Electoral Act and the passage of the Tax Reform Bills. The organisation says the allegations raise fundamental questions about transparency, due process, and constitutional accountability in Nigeria’s lawmaking process.
The petition, dated 7 February 2026, was addressed to the Chairman of the Code of Conduct Bureau, Dr. Abdullahi Usman Bello, and signed by SERAP’s Deputy Director, Kolawole Oluwadare.
Alleged Removal of Electronic Transmission Provisions
At the centre of SERAP’s complaint is the alleged removal of provisions permitting the electronic transmission of election results from the Electoral Act Amendment Bill. According to the organisation, the controversial clauses were reportedly stripped during Senate plenary proceedings despite having earlier received majority approval from lawmakers.
SERAP alleges that the removal occurred without debate, explanation, or adherence to established legislative procedures, raising concerns about whether the final version of the bill accurately reflected the will of the Senate.
The organisation argues that such actions, if proven, undermine the integrity of the legislative process and could constitute abuse of office under Nigeria’s constitutional framework.
Discrepancies in Tax Reform Laws
Beyond electoral legislation, SERAP also urged the CCB to investigate reported discrepancies surrounding the Tax Reform Bills passed by the National Assembly. According to the petition, differences allegedly exist between the versions of the bills approved by lawmakers and the copies later signed into law and gazetted by the Federal Government.
SERAP contends that any alteration of legislation after parliamentary approval—without the express consent of the National Assembly—would amount to a serious breach of constitutional and ethical standards.
“These actions, if established, would represent alterations of duly passed legislation without lawful authority,” the organisation said, describing such conduct as a threat to democratic governance.
Allegations of Conflict of Interest and Abuse of Office
SERAP’s petition frames the alleged actions within the broader context of conflict of interest, abuse of office, and erosion of public trust. The organisation argues that where lawmaking is shaped by private or political interests rather than the public good, it ceases to be a legitimate exercise of constitutional responsibility.
Citing Paragraph 1 of the Fifth Schedule to the 1999 Constitution (as amended), SERAP notes that public officers are prohibited from placing themselves in situations where personal interests conflict with official duties.
It further states that members of the National Assembly and officers of the executive branch fall squarely within the definition of public officers and are therefore bound by the Code of Conduct for Public Officers.
Constitutional and Legal Basis for the Petition
The petition relies on several constitutional and statutory provisions empowering the Code of Conduct Bureau to receive and investigate complaints against public officers. These include Paragraph 3(e) of the Third Schedule to the Constitution, as well as Sections 3(d), 5, 13, and 16 of the Code of Conduct Bureau and Tribunal Act.
SERAP emphasised that Section 15(5) of the Constitution imposes a duty on public institutions to abolish corrupt practices and abuse of power, including within the legislative process.
According to the organisation, any credible allegation of misconduct must be investigated promptly, thoroughly, and transparently to preserve public confidence in democratic institutions.
Call for Accountability
SERAP concluded by stressing that public office is a trust held on behalf of the Nigerian people. It argued that lawmakers and executive officials are constitutionally mandated to act in the interest of peace, order, and good governance, not personal or sectional advantage.
“No public officer is above the constitutional mechanisms established to enforce integrity in public life,” the petition stated, urging the CCB to exercise its mandate without fear or favour.
