The Socio-Economic Rights and Accountability Project (SERAP) has written to the Code of Conduct Bureau (CCB), asking it 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 released on Sunday, SERAP’s Deputy Director, Kolawole Oluwadare, said the organisation wants a quick and transparent investigation into claims that some senators removed provisions allowing electronic transmission of election results from the Electoral Act Amendment Bill.
According to SERAP, the provisions were allegedly removed during plenary after a majority of senators had already voted in support of their inclusion, and without any further debate.
SERAP also raised concerns over the Tax Reform Bills, saying there are reported differences between the versions passed by the National Assembly and the copies later signed into law and officially published by the Federal Government.
The organisation referenced a complaint earlier raised by a Sokoto lawmaker, Abdussamad Dasuki, who drew attention to the issue under a matter of privilege. He reportedly pointed out discrepancies between the harmonised versions approved by both chambers of the National Assembly and the versions later gazetted by the government.
Lawmakers reportedly claimed that some of the changes found in the gazetted tax laws were not approved by the legislature, raising concerns about the legality of the process and the authenticity of the published laws.
However, the Senate has denied removing provisions on electronic transmission of election results. It explained that only the phrase “real time” was removed, citing concerns raised by the judiciary.
On the tax reform issue, the National Assembly said it had begun investigations into the alleged discrepancies and later released what it described as a “certified” version of the tax laws to resolve the contradictions. The tax laws officially took effect on January 1, 2026.
SERAP said its petition was filed under relevant sections of the 1999 Constitution (as amended) and the Code of Conduct Bureau and Tribunal Act. The group alleged that both the Electoral Act Amendment Bill and the Tax Reform Laws may have been altered without due process and proper legislative approval.
According to the organisation, the situation raises serious concerns about abuse of office, conflict of interest, lack of transparency, and possible erosion of ethical standards expected of public officers.
SERAP further alleged that some amendments may have been introduced or removed to serve private or political interests rather than the interest of the public.
The group reminded public officers that the Constitution requires them to avoid situations where personal interests conflict with their official duties.
In its request to the Code of Conduct Bureau, SERAP asked the agency to formally register the petition and conduct a thorough and transparent investigation. It also urged the Bureau to examine whether any inducements or benefits were offered or received, and to refer any proven violations to the Code of Conduct Tribunal.
SERAP warned that legal action could be taken if the Bureau fails to act on the petition within seven days.
The petition, dated February 7, 2026, was signed by Kolawole Oluwadare and addressed to the Chairman of the Code of Conduct Bureau, Abdullahi Bello.



