The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB) to investigate members of the Senate and other public officers over alleged irregularities in the passage of the Electoral Act Amendment Bill and the Tax Reform Laws.
In a statement on Sunday, SERAP Deputy Director Kolawole Oluwadare said the organisation is seeking a “prompt, thorough, and effective” probe into claims that some senators removed provisions on electronic transmission of election results from the Electoral Act Amendment Bill during plenary. The alleged removal reportedly occurred despite a majority of senators having voted for their inclusion and without any debate on the proposed changes.
“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,” SERAP said.
The petition also calls on the CCB to investigate alleged alterations to the Tax Reform Bills. SERAP noted discrepancies between the harmonised versions passed by the National Assembly and the copies signed into law and gazetted by the Federal Government.
A Sokoto lawmaker, Abdussamad Dasuki, raised the issue under a matter of privilege, highlighting discrepancies between the harmonised tax bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government. Lawmakers alleged that the alterations in the gazetted copies did not receive legislative approval, raising questions over the legality and legitimacy of both the law-making process and the versions circulated by the Federal Ministry of Information, the petition added.
The Senate, however, has denied removing the provisions on electronic transmission of election results, saying it only removed the term “real time” from the text, citing judicial concerns. Similarly, the National Assembly has initiated investigations into the alleged discrepancies in the tax bill and released a “certified” version of the Acts. The Tax Reform Laws took effect on January 1, 2026.
SERAP submitted the petition under paragraphs 1 and 9 of the Code of Conduct for Public Officers (Fifth Schedule, Part 1 of the 1999 Constitution, as amended) and sections 5 and 13 of the Code of Conduct Bureau and Tribunal Act. The organisation alleged that the passage of the Electoral Act Amendment Bill and the signing of the Tax Reform Laws were marked by alterations to bill provisions without debate or due process and by unauthorized changes to the Tax Reform Bill.
“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 serve private or political interests rather than the public interest,” SERAP said.
Citing the Constitution, SERAP stressed that public officers must not place themselves in situations where personal interests conflict with official duties. The petition requested that the Bureau formally register the complaint and promptly, thoroughly, transparently, and effectively investigate the conduct of lawmakers and executive officers alleged to be involved. It also asked the Bureau to examine whether inducements, benefits, or promises were offered or received, determine whether the conduct amounted to abuse of legislative power, conflict of interest, or breach of due process, refer any substantiated violations to the Code of Conduct Tribunal, and take all steps necessary to uphold the principle that public office is a public trust.
The petition requested a response within seven days and warned that legal action could follow if the Bureau fails to act.
Dated February 7, 2026, the petition was signed by Oluwadare and sent to the Chairman of the Code of Conduct Bureau, Abdullahi Bello.
