The Socio-Economic Rights and Accountability Project (SERAP), a Nigeria-based civil society group that focuses on human rights, transparency, and accountability, has asked the Code of Conduct Bureau (CCB), a federal agency that enforces ethics rules for public officers in Nigeria, to investigate members of the Nigerian Senate and other public officers over alleged irregularities involving election and tax legislation.
In a statement issued on Sunday, 8 February 2026, SERAP Deputy Director Kolawole Oluwadare said the group wants a quick and effective investigation into claims that some senators removed provisions on electronic transmission of election results from the Electoral Act Amendment Bill.
SERAP alleged that the provisions were removed during plenary after most senators had voted to keep them, and that the change was made without debate on the proposed removal.
Okay News reports that the organisation also asked the CCB to look into alleged alterations connected to Nigeria’s Tax Reform Bills, following claims of 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 referred to concerns raised within the National Assembly about what lawmakers described as unlawful alterations and material differences between the bills passed by the legislature and the tax laws published by the Federal Government.
It said a lawmaker from Sokoto State in north-west Nigeria, Abdussamad Dasuki, raised the matter under a motion of privilege, pointing to alleged discrepancies between the harmonised versions passed by both chambers of the National Assembly and the versions gazetted by the Federal Government.
According to SERAP, lawmakers said the changes in the gazetted copies did not receive legislative approval, and that the differences raised questions about the legality of the law-making process and the versions of the tax laws circulated by the Federal Ministry of Information.
On the electoral bill, SERAP noted that the Senate has denied removing the electronic transmission provisions, saying it only removed the words “real time” from the relevant sentence, citing concerns linked to court decisions.
On the tax reforms, SERAP said the National Assembly has opened investigations into the alleged discrepancies and released what it described as a certified version of the Acts to address 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 contained 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 group alleged that the processes around the passage of the Electoral Act Amendment Bill and the signing of the Tax Reform Laws were affected by changes to bill provisions without debate and due process, including alleged alterations to the tax reform measures without approval from the National Assembly.
SERAP said the allegations raise issues including conflict of interest, abuse of office, failure to disclose interests, lack of due process, and a weakening of the Code of Conduct for Public Officers in the exercise of legislative power.
It also alleged that some amendments may have been removed or introduced to serve private or political interests rather than the public interest.
Citing constitutional requirements, SERAP said public officers should not put themselves in situations where personal interests conflict with official duties.
The organisation asked the CCB to register the petition and investigate lawmakers and executive branch officers allegedly involved, examine whether inducements or benefits were offered or received in connection with the alleged actions, and determine 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.
SERAP also asked the bureau to refer any established violations to the Code of Conduct Tribunal, and to take steps that reinforce the idea that public office is a public trust.
The group asked the bureau to consider the complaint within seven days and warned that legal action could follow 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.
