The Socio-Economic Rights and Accountability Project (SERAP), a civil society organisation in Nigeria known for pushing for accountability in public office, has asked the Code of Conduct Bureau (CCB) to investigate members of the Nigerian Senate and other public officers over alleged irregularities linked to the Electoral Act Amendment Bill and the Tax Reform Laws.
In a statement issued on Sunday, 8 February 2026, SERAP Deputy Director Kolawole Oluwadare said the organisation wants a prompt and effective investigation into allegations that some senators removed provisions on electronic transmission of election results from the Electoral Act Amendment Bill.
SERAP said it was informed that the provisions were allegedly removed during plenary after most senators had voted for their inclusion, and that the removal was carried out without debate on the change.
The organisation also asked the CCB to investigate reported alterations involving the Tax Reform Bills, following claims that there were differences between the harmonised versions passed by the National Assembly, Nigeria’s federal legislature, and the copies later signed into law and gazetted by the Federal Government of Nigeria.
SERAP said the National Assembly recently raised concerns about what it described as unlawful alterations and material differences between the tax reform bills passed by lawmakers and the tax reform laws later gazetted by the Federal Government.
It added that a lawmaker from Sokoto State, Abdussamad Dasuki, raised the issue as a matter of privilege, drawing attention to alleged discrepancies between the harmonised versions passed by both chambers of the National Assembly and the versions gazetted by the Federal Government.
SERAP said lawmakers claimed the changes in the gazetted copies did not receive legislative approval, and that the differences raised questions about the legitimacy of the law-making process and the versions circulated by the Federal Ministry of Information.
On the Electoral Act Amendment Bill, SERAP noted that the Senate has denied removing the electronic transmission provisions, saying it only removed the phrase “real time” from the sentence, citing concerns linked to court rulings.
On the tax reforms, SERAP said the National Assembly has started investigations into the alleged discrepancies and released what it described as a certified version of the Acts to resolve the contradictions, adding that the law took effect on Thursday, 1 January 2026.
SERAP said its petition was filed under paragraphs 1 and 9 of the Code of Conduct for Public Officers in the Fifth Schedule, Part 1 of Nigeria’s 1999 Constitution (as amended), as well as sections 5 and 13 of the Code of Conduct Bureau and Tribunal Act.
The organisation alleged that the processes leading to the passage of the Electoral Act Amendment Bill and the signing of the Tax Reform Laws were affected by changes made without debate and without following due process, including alleged alterations to the tax reform measures without approval by the National Assembly.
SERAP said the petition raises concerns including conflict of interest, abuse of office, non-disclosure of interests, lack of due process, and a weakening of the Code of Conduct for Public Officers in the use of legislative power.
It also claimed that some amendments may have been removed or introduced to serve private or political interests rather than the public interest.
SERAP said the Constitution requires public officers not to place themselves in situations where personal interests conflict with official duties.
The group asked the CCB to register the petition and investigate the conduct of the lawmakers and any executive branch officials allegedly involved, examine whether inducements or benefits were offered or received in connection with the alleged actions, and review whether the overall conduct amounted to abuse of legislative power, conflict of interest, and breach of due process under the Code of Conduct for Public Officers.
It also asked the bureau to refer any confirmed violations to the Code of Conduct Tribunal and to take steps that reinforce the principle that public office is a public trust.
SERAP requested that the CCB consider the complaint within seven days and warned that it could take legal action if there is no response.
The petition was dated Saturday, 7 February 2026, signed by Oluwadare, and addressed to the Chairman of the Code of Conduct Bureau, Abdullahi Bello.