The Socio-Economic Rights and Accountability Project (SERAP), a prominent civil society organisation, has issued a seven-day ultimatum deadline to President Bola Ahmed Tinubu, demanding the publication of certified true copies of Nigeria’s recently enacted tax laws and warning that it will pursue legal action if the government fails to comply.
In a Freedom of Information (FOI), request dated 20 December 2025 and signed by SERAP Deputy Director, Kolawole Oluwadare, the organisation called on the President to direct the Attorney General of the Federation and Minister of Justice, Lateef Fagbemi (SAN), to widely publish certified copies of the tax bills as transmitted by the National Assembly, alongside the final versions assented to by the President and subsequently gazetted by the Federal Government.
SERAP identified four key legislations at the centre of the controversy:
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the National Revenue Service (Establishment) Act,
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the Joint Revenue Board of Nigeria (Establishment) Act,
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the Nigeria Tax Administration Act, and
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the Nigeria Tax Act.
According to the organisation, the publication of these documents is necessary to allow Nigerians to verify whether the bills passed by lawmakers are identical to the laws eventually signed and gazetted. SERAP warned that any discrepancies would constitute a grave violation of the 1999 Constitution (as amended), the rule of law, and the doctrine of separation of powers.
Allegations of Post-Legislative Alterations
The demand follows growing concerns raised within the National Assembly that certain provisions appearing in the gazetted tax laws were never approved during legislative deliberations. A lawmaker from Sokoto State, Abdussamad Dasuki, reportedly raised the matter on the floor of the House under a matter of privilege, alleging significant differences between the harmonised bills passed by both chambers and the versions published by the Federal Government.
SERAP strongly noted that lawmakers have pointed to the alleged removal of critical oversight and accountability safeguards, as well as the insertion of new enforcement and fiscal powers without parliamentary consent. These reportedly include arrest authority, garnishment of funds without court orders, and mandatory dollar-based tax assessments.
The organisation described the alleged alterations as unconstitutional and deeply troubling, stressing that once the National Assembly has passed a bill, no authority has the power to unilaterally amend its contents outside the legislative process.
Call for Independent Probe
Beyond the demand for disclosure, SERAP called on President Bola Tinubu to constitute an independent investigative panel to probe the allegations swiftly. The group recommended that the panel be chaired by a retired Justice of the Supreme Court or Court of Appeal, operate transparently, and make its findings public to Nigerians.
SERAP also insisted that any individual or institution found responsible for unauthorised alterations should be prosecuted in accordance with the law.
Right to Information and Public Interest
SERAP further argued that withholding certified true copies of the tax laws violates Nigerians’ right to seek and receive information under Section 39 of the Constitution, as well as obligations under the African Charter on Human and Peoples’ Rights and the International Covenant on Civil and Political Rights.
The organisation maintained that public access to the certified documents would enable citizens to properly scrutinise the laws, assess their implications for human rights and governance, and challenge any unlawful provisions through appropriate legal channels.
Legal Action Looms
SERAP warned that if the Federal Government fails to comply within seven days of receiving the FOI request, it would have no option but to approach the courts to compel disclosure in the public interest.
As the deadline approaches, attention is now focused on how the Tinubu administration will respond to the growing calls for transparency, accountability, and respect for constitutional law in Nigeria’s legislative process.
