The Socio-Economic Rights and Accountability Project (SERAP) has called on the Code of Conduct Bureau (CCB) to investigate members of the Senate and other public officials over alleged irregularities in the passage of the Electoral Act Amendment Bill and Tax Reform Laws.

In a petition dated Saturday, February 7, 2026, and addressed to the Chairman of the Bureau, Abdullahi Bello, SERAP called for a comprehensive probe into claims that key provisions were altered without due legislative process.

In a statement issued on Sunday by its Deputy Director, Kolawole Oluwadare, the organisation alleged that some senators removed clauses relating to the electronic transmission of election results during plenary, despite a majority of lawmakers having voted for their inclusion.

The group also raised concerns over alleged discrepancies in the recently passed Tax Reform Laws, noting differences between the versions approved by the National Assembly and those later signed into law and gazetted by the Federal Government.

According to the petition, lawmakers themselves had flagged the issue on the floor of the House.

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“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.

“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,” SERAP said.

SERAP referenced a motion raised by a Sokoto lawmaker, Abdussamad Dasuki, under a matter of privilege, drawing attention to inconsistencies between the harmonised bills passed by both chambers and the gazetted copies.

“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 stated.

SERAP’s intervention comes amid denials by the Senate that it removed provisions on the electronic transmission of results.

The upper chamber has maintained that it only deleted the phrase “real time” from the clause, citing concerns arising from judicial pronouncements.

Similarly, the National Assembly has said it initiated investigations into the tax law discrepancies and released what it described as “certified” versions of the Acts. The tax laws took 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 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 both the Electoral Act Amendment Bill and the Tax Reform Laws were marked by alterations made without debate, legislative approval, or adherence to due process.

“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,” it added.

SERAP urged the Bureau to formally register the petition and commence an investigation into the conduct of the lawmakers and executive officials allegedly involved.

Specifically, the organisation asked the CCB to determine whether inducements or benefits were offered or received, examine possible abuse of legislative powers, and refer any established violations to the Code of Conduct Tribunal.

It also requested that the Bureau respond within seven days, warning that further legal action could follow if the matter is not addressed.