ABUJA, Nigeria (VOICE OF NAIJA)-The Socio-Economic Rights and Accountability Project (SERAP) has filed a petition with the Code of Conduct Bureau (CCB), urging it to investigate members of the Senate and other public officials over alleged irregularities in the passage of the Electoral Act Amendment Bill and the Tax Reform Laws.
In a statement released on Sunday by SERAP’s Deputy Director, Kolawole Oluwadare, the organisation said it is demanding a swift, comprehensive and effective investigation into allegations that some senators deleted provisions on the electronic transmission of election results from the Electoral Act Amendment Bill during plenary.
SERAP alleged that the removal occurred despite a majority of senators voting in favour of retaining the provisions and without any debate on their deletion.
“According to our information, certain members of the Senate allegedly removed the provisions on electronic transmission of election results from the Electoral Act Amendment Bill during plenary after the majority of the senators had voted for the inclusion of the provisions and without any debate on the proposed removal of the said provisions,” SERAP said.
READ ALSO:SERAP Urges FG To Reverse New Passport Fees
The group also asked the CCB to probe alleged alterations to the Tax Reform Bills, which reportedly resulted in differences between the harmonised versions approved by the National Assembly and the copies later signed into law and gazetted by the Federal Government.
“Similarly, the National Assembly recently alleged that there are unlawful alterations and some material differences between the tax reform bills passed by the legislative body and the tax reform laws gazetted by the Federal Government.
“A Sokoto lawmaker, Abdussamad Dasuki, raised the issue under a matter of privilege, drawing the attention of the House to the alleged discrepancies between the harmonised versions of the tax reform bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government.
“The lawmakers said the alterations contained in the gazetted copies did not receive legislative approval. These alleged unlawful alterations raise questions over the legality and legitimacy of both the law-making processes and the versions of the tax laws circulated by the Federal Ministry of Information,” the petition added.
The Senate has denied removing provisions on electronic transmission of election results, explaining that it only deleted the phrase “real time” due to judicial concerns.
Likewise, the National Assembly has commenced investigations into the alleged discrepancies in the tax laws and has issued a “certified” version of the Acts to resolve the inconsistencies.
The laws came into effect on January 1, 2026.
SERAP said its petition was filed pursuant to paragraphs 1 and 9 of the Code of Conduct for Public Officers contained in the Fifth Schedule, Part I of the 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 enactment of the Tax Reform Laws involved alterations made without debate, due process or the approval of the National Assembly.
“The petition raises issues of conflict of interest, abuse of office, non-disclosure of interests, lack of due process, and erosion of the Code of Conduct for Public Officers in the exercise of legislative power.
“There are also allegations that certain amendments may have been removed or introduced to the Electoral Act Amendment Bill and the Tax Reform Laws to serve private or political interests rather than the public interest,” the petition reads.
Citing constitutional provisions, SERAP stressed that public officers must not place themselves in situations where personal interests conflict with their official responsibilities.
The organisation specifically requested the Bureau to formally register the petition and “promptly, thoroughly, transparently, and effectively investigate the conduct of the lawmakers and officers of the executive branch allegedly involved;
“Examine whether inducements, benefits, or promises were offered or received in connection with those acts;
“Examine whether the alleged cumulative conduct of lawmakers and officers of the executive branch amounted to abuse of legislative power, conflict of interest, and breach of due process, contrary to the Code of Conduct for Public Officers;
“Refer any substantiated violations to the Code of Conduct Tribunal; and
“Take all necessary steps to uphold the principle that public office is a public trust.”
SERAP asked the CCB to consider the petition within seven days, warning that it may pursue legal action if no response is received. Dated February 7, 2026, the petition was signed by Oluwadare and addressed to the Chairman of the Code of Conduct Bureau, Abdullahi Bello.


