SERAP urges Tinubu to release certified tax laws copies amid concerns
The Socio-Economic Rights and Accountability Project has called on President Bola Tinubu to “promptly direct Mr. Lateef Fagbemi, SAN, the Attorney General of the Federation and Minister of Justice, to publicly release a certified true version of the tax bills received from the National Assembly along with a certified true copy of the tax laws you have signed.”
The organization specified that the documents requested 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 also asked the President “to instruct Mr. Lateef Fagbemi to clarify whether the version of the tax bills that came from the National Assembly matches precisely with the bills that were enacted into law by you and the version that was ultimately published.”
Furthermore, SERAP urged the President to “swiftly form an independent inquiry panel to thoroughly, impartially, transparently, and effectively investigate claims that there are significant discrepancies between the tax bills approved by the National Assembly and the tax laws that were eventually published by the Federal Government.”
In the Freedom of Information request dated December 20, 2025, and signed by SERAP’s deputy director, Kolawole Oluwadare, the organization stated: “The panel should have the authority to uncover the facts of what transpired and identify individuals who may be responsible for the alleged changes.”
Additionally, SERAP proposed that “the panel should be chaired by a retired Justice from the Supreme Court of Nigeria or the Court of Appeal. The findings of the panel should be made public, and anyone found responsible for the alleged modifications should face appropriate legal action.”
According to SERAP, “Publishing a certified true copy of the version of the tax bills received from the National Assembly and a certified true copy of the tax laws approved by you would enable Nigerians to examine the laws and compare them with the final gazetted versions.”
The organization cautioned that “the alleged unlawful changes to the tax laws would contravene the provisions of the Nigerian Constitution of 1999 [as amended], international human rights laws, as well as the core tenets of the rule of law and separation of powers.”
The letter stated in part: “The legislative processes, including the passage of bills, their enactment into laws, and the publication of these laws must fulfill the requirements of the Nigerian Constitution, the rule of law, and the principle of separation of powers.”
It added: “This indicates that any bills passed and laws signed must be accessible, authentic, clear, legitimate, and predictable so that citizens can understand and comply with them.”
SERAP indicated that “Confirming whether the version of the tax bills received from the National Assembly matches the content of the bills that the President signed into law and the gazetted tax laws would foster transparency and accountability, thereby addressing potential threats to the human rights of Nigerians.”
The organization warned: “We would appreciate it if the proposed measures were implemented within 7 days of receiving and/or publishing this letter. If we do not receive a response within that timeframe, SERAP will consider all necessary legal actions to compel your government and the Attorney General to fulfill our request in the public interest.”
SERAP added, “The wide publication of certified true copies of the tax bills passed by the National Assembly and the tax laws signed by the President, as well as the gazetted versions, would also enable Nigerians to determine if the provisions of these laws align with their human rights and to seek effective remedies for any violations of those rights.”
The organization further expressed: “Your government is obligated under the Nigerian Constitution and the human rights treaties to which the country is a signatory to promptly, independently, impartially, transparently, and effectively investigate the alleged unlawful claims regarding tax laws and to ensure full accountability in this matter.”
SERAP clarified that “Our requests are submitted in the public interest and in accordance with the provisions of the Nigerian Constitution, the Freedom of Information Act, and the International Covenant on Civil and Political Rights, as well as the African Charter on Human and Peoples’ Rights to which Nigeria is a signatory.”
The organization stated, “As per our information, the National Assembly recently claimed that there are unlawful modifications and notable discrepancies between the tax bills approved by the legislative body and the tax laws published by the Federal Government.”
It observed that “A lawmaker from Sokoto, Abdussamad Dasuki, raised the issue as a matter of privilege, highlighting the alleged inconsistencies between the harmonized versions of the tax bills passed by both chambers of the National Assembly and the copies officially released by the Federal Government.”
SERAP noted, “The National Assembly reported that the changes found in the published copies did not receive legislative endorsement. These purported unlawful alterations call into question the legality and legitimacy of the law-making processes as well as the versions of the tax laws currently distributed by the Federal Ministry of Information.”
The organization went on to add: “The National Assembly determined that significant provisions were altered, removed, or edited after approval by both chambers. Various oversight, accountability, and reporting mechanisms that were sanctioned by parliament were reportedly deleted in the final Acts. Additionally, new coercive and fiscal powers (such as arrest powers, garnishment without court permission, mandatory USD calculations, and appeal security deposits) were allegedly included in the final Acts without legislative consent.”
SERAP reiterated: “Section 39 of the Nigerian Constitution, article 9 of the African Charter on Human and Peoples’ Rights, and article 19 of the International Covenant on Civil and Political Rights ensure the right to seek, receive, and share information.”
It further stated: “The Nigerian Constitution, the African Charter on Human and Peoples’ Rights, and the International Covenant on Civil and Political Rights impose obligations on your government to guarantee transparency and accountability in the legislative processes.”
SERAP asserted, “By collectively interpreting the provisions of the Nigerian Constitution, the Freedom of Information Act, the International Covenant on Civil and Political Rights, and the African Charter on Human and Peoples’ Rights, there exist transparency requirements that compel your government to widely disseminate the certified true copies of the versions of the tax bills received from the National Assembly as well as the tax laws signed by you.”
The organization concluded: “The Nigerian Constitution, the Freedom of Information Act, and human rights treaties are founded on the principle that citizens should have access to information concerning their government’s actions.”
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