By Ayo Kehinde
The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB), urging it to investigate alleged abuse of office by members of the National Assembly and officials of the executive branch over controversial changes to the Electoral Act amendment and the Tax Reform Laws.
In the petition addressed to the Chairman of the Code of Conduct Bureau, Dr Abdullahi Usman Bello, SERAP accused some senators of allegedly removing the provision on electronic transmission of election results from the Electoral Act amendment Bill during plenary, despite an earlier vote by a majority of senators in favour of retaining the clause and without any debate on its removal.
SERAP also asked the Bureau to probe alleged alterations to the Tax Reform Bills, which it said resulted in discrepancies between the harmonised versions passed by the National Assembly and the copies later signed into law and gazetted by the Federal Government.
The petition, dated February 7, 2026, was signed by SERAP’s Deputy Director, Kolawole Oluwadare. According to the organisation, the issues raised border on conflict of interest, abuse of office, lack of due process and violations of the Code of Conduct for Public Officers as enshrined in the 1999 Constitution (as amended).
SERAP alleged that the legislative and executive processes leading to the passage and signing of the affected laws were marked by post-vote alterations and changes that did not receive the approval of the National Assembly, raising concerns about the legality and legitimacy of the laws.
The organisation cited recent claims by lawmakers that the tax reform laws gazetted by the Federal Government contained material differences from the versions passed by both chambers of the National Assembly. A Sokoto lawmaker, Abdussamad Dasuki, reportedly raised the matter under a point of privilege, warning that the alleged alterations did not receive legislative consent.
SERAP stressed that members of the National Assembly and officers of the executive branch are public officers bound by constitutional standards of conduct, which prohibit the use of public office for personal or sectional interests.
The group urged the Code of Conduct Bureau to register the petition as a formal complaint and to promptly, thoroughly and transparently investigate the allegations, including whether any inducements or benefits were offered or received in connection with the alleged acts.
SERAP further called on the Bureau to refer any established violations to the Code of Conduct Tribunal and to take all necessary steps to uphold accountability, transparency and the principle that public office is a public trust.
The organisation warned that it would consider appropriate legal action in the public interest should the Bureau fail to act on the petition within seven days of receipt.
