SERAP to Tinubu: Publish certified copies of tax laws from NASS

Socio-Economic Rights and Accountability Project (SERAP) has urged President Bola Tinubu to “urgently direct Mr Lateef Fagbemi, SAN, the Attorney General of the Federation and Minister of Justice to widely publish a certified true copy of the version of the tax bills received from the National Assembly and a certified true copy of the tax laws signed by you.”

The documents requested by SERAP 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.

SERAP urged him “to direct Mr Lateef Fagbemi to clarify whether the version of the tax bills received from the National Assembly are exactly the same contents as the bills that were signed into laws by you and the version ultimately gazetted.”

SERAP also urged him to “urgently establish an independent panel of inquiry to promptly, independently, impartially, transparently and effectively investigate the allegations that there are material differences between the tax bills passed by the National Assembly and the tax laws ultimately gazetted by the Federal Government.”

In the Freedom of Information request dated 20 December 2025 and signed by SERAP deputy director Kolawole Oluwadare, the organisation said: “The panel should have the mandate to establish the facts of what exactly occurred and identify those suspected to be responsible for the alleged alterations.”

SERAP said, “the proposed panel should be headed by a retired Justice of the Supreme Court of Nigeria or Court of Appeal. The findings of the panel should be made public. Anyone responsible for the alleged alterations must face prosecution, as appropriate.”

According to SERAP, “Widely publishing a certified true copy of the version of the tax bills received from the National Assembly and a certified true copy of the tax laws signed by you would allow Nigerians to scrutinise the laws and compare them with the version of the tax laws ultimately gazetted.”

SERAP said, “the alleged unlawful alterations of the tax laws would offend the provisions of the Nigerian Constitution 1999 [as amended] the requirements of international human rights law, and the fundamental principles of the rule of law and separation of powers.”

The letter, read in part: “The law-making processes including the passing of any bills and signing them into laws, as well as gazetting the laws must meet the requirements of the Nigerian Constitution, the rule of law and separation of powers.”

“This means that any passed bills and signed laws must be accessible, authentic, intelligible, clear, legitimate, and predictable so that people can know and comply with them.”

“Clarifying whether the version of the tax bills received from the National Assembly are exactly the same contents as the bills that were signed into laws by the President and tax laws ultimately gazetted would promote transparency and accountability, and help to address any threats to Nigerians’ human rights.”

“We would be grateful if the recommended measures are taken within 7 days of the receipt and/or publication of this letter. If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel your government and the Attorney General to comply with our request in the public interest.”

“Widely publishing the certified true copies of the tax bills passed by the National Assembly and the tax laws signed by the President and the gazetted versions would also allow Nigerians to identify if the provisions of the laws are consistent with their human rights, and seek effective remedies to challenge any infractions of the rights.”

“Your government has the obligations under the Nigerian Constitution and the human rights treaties to which the country is a state party to promptly, independently, impartially, transparently and effectively investigate the alleged unlawful allegations.

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