The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Ahmed Tinubu to make public the exact versions of the tax bills passed by the National Assembly and the tax laws later signed and gazetted by the Federal Government. The group says this step is necessary to protect the rule of law, promote transparency, and allow Nigerians to understand the laws that govern taxation in the country.
In a statement made public on Monday, SERAP urged the President to urgently direct the Attorney General of the Federation and Minister of Justice, Mr. Lateef Fagbemi, SAN, to widely publish certified true copies of the tax bills received from the National Assembly. The group also asked for certified true copies of the tax laws that were eventually signed by the President and published in the official government gazette.
According to SERAP, the documents that should be published include four major tax-related laws. These are the National Revenue Service (Establishment) Act, the Joint Revenue Board of Nigeria (Establishment) Act, the Nigeria Tax Administration Act, and the Nigeria Tax Act. These laws are expected to shape how taxes are collected, managed, and enforced in Nigeria.
SERAP said making these documents public will help Nigerians see clearly whether the laws signed by the President are the same as those passed by the National Assembly. The group explained that this is important because of serious allegations that some parts of the bills may have been changed after lawmakers approved them.
Beyond publication, SERAP also called on President Tinubu to set up an independent panel of inquiry. According to the group, the panel should investigate claims that there are “material differences” between the tax bills passed by both chambers of the National Assembly and the final versions of the laws that were signed and gazetted.
The proposed panel, SERAP said, should work in a prompt, independent, open, and fair manner. Its task would be to find out whether changes were made to the bills without proper approval and, if so, who was responsible.
SERAP warned that any unlawful alteration of laws after passage by the legislature would be a serious violation of Nigeria’s 1999 Constitution, as amended. It said such actions would also go against international human rights laws and the basic principles of democracy, including the separation of powers between the executive and the legislature.
Under Nigeria’s constitutional system, the National Assembly has the power to make laws, while the President’s role is to assent to bills passed by lawmakers. SERAP stressed that once a bill is passed by both the Senate and the House of Representatives, it should not be changed except through another lawful legislative process.
The group explained that for laws to be legitimate, they must be accessible, clear, and predictable. This means citizens should be able to easily find the laws, understand them, and rely on them when planning their affairs. SERAP said Nigerians cannot obey or comply with laws they cannot see or trust.
“Any passed bills and signed laws must be accessible, authentic, intelligible, clear, legitimate, and predictable so that people can know and comply with them,” the organisation said.
SERAP also noted that publishing the certified true copies of the tax bills and the signed laws would allow Nigerians to examine whether the new tax provisions respect their human rights. According to the group, this openness would also make it easier for citizens, civil society groups, and the courts to challenge any parts of the laws that violate fundamental rights.
The organisation raised specific concerns about reports from the National Assembly itself. According to SERAP, lawmakers have established that some substantive provisions were inserted, deleted, or modified after the bills were passed by both chambers. It said that several oversight, accountability, and reporting mechanisms approved by parliament were allegedly removed in the final versions of the Acts.
Even more troubling, SERAP claimed that new coercive and fiscal powers were reportedly added without legislative approval. These include powers of arrest, the ability to garnish funds without a court order, compulsory computation of taxes in US dollars, and the requirement for appeal security deposits. SERAP warned that such powers, if inserted without due process, could have serious consequences for taxpayers and businesses.
To understand the importance of this issue, it is useful to look at Nigeria’s current economic situation. The Federal Government has been pushing for tax reforms as part of efforts to increase revenue, reduce borrowing, and fund public services. With declining oil revenues and rising public debt, tax policy has become a key focus of the Tinubu administration.
However, tax reforms often generate public concern, especially when they are seen as harsh or unclear. In recent months, Nigerians have faced rising living costs, fuel price increases, and currency reforms. Against this background, any suspicion that tax laws were altered secretly can deepen public distrust in government.
SERAP grounded its demands in both Nigerian and international law. The group cited Section 39 of the Nigerian Constitution, which guarantees the right to freedom of expression, including the right to seek, receive, and share information. It also referred to Article 9 of the African Charter on Human and Peoples’ Rights and Article 19 of the International Covenant on Civil and Political Rights, both of which protect access to information.
According to SERAP, these legal provisions mean that citizens have a right to know what their government is doing, especially when it comes to laws that affect their rights and obligations. The group added that the Freedom of Information Act further supports the idea that government records and activities should be open to public scrutiny.
“The Nigerian Constitution, Freedom of Information Act, and the human rights treaties rest on the principle that citizens should have access to information regarding their government’s activities,” SERAP said.
The organisation believes that transparency in the law-making process is not just a legal duty but also a way to build trust between the government and the people. It said publishing the tax bills and laws would show respect for democratic values and help prevent future controversies.
So far, the Presidency and the Office of the Attorney General have not publicly responded to SERAP’s call. However, the issue is likely to attract attention from lawmakers, legal experts, business groups, and civil society organisations in the coming days.
As Nigeria continues to reform its tax system, the demand for openness and accountability is expected to grow stronger. For many Nigerians, the question is not only how much tax they will pay, but also whether the laws governing taxation are made and applied in a fair, lawful, and transparent manner.