The Socio-Economic Rights and Accountability Project (SERAP) has petitioned the Code of Conduct Bureau (CCB) 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 issued Sunday, February 8, 2026, SERAP Deputy Director Kolawole Oluwadare said the organisation requested a prompt, thorough probe into claims that provisions on electronic transmission of election results were removed from the Electoral Act Amendment Bill during plenary after a majority of senators had voted to retain them and without debate.
SERAP also asked the CCB to investigate reported alterations in the Tax Reform Bills, which it said created discrepancies between the harmonised versions passed by the National Assembly and the copies later signed into law and gazetted by the federal government.
The group cited concerns raised in the House of Representatives by Sokoto lawmaker Abdussamad Dasuki over differences between the tax reform bills approved by both chambers and the gazetted versions, with lawmakers reportedly stating that some changes reflected in the gazetted documents did not receive legislative approval.
READ ALSO: SERAP Drags INEC to Court Over N55.9bn 2019 Election Funds
The petition, filed under the Code of Conduct for Public Officers in the Fifth Schedule of the 1999 Constitution (as amended) and provisions of the Code of Conduct Bureau and Tribunal Act, alleged possible conflict of interest, abuse of office, non-disclosure of interests and breaches of due process in the handling of both measures.
However, the Senate denied removing the electronic transmission provision, stating that only the phrase “real time” was deleted from the clause over legal concerns.
The National Assembly has also begun reviewing the alleged discrepancies in the tax legislation and released a certified version of the Acts to address the contradictions. The Tax Reform Laws took effect January 1, 2026.
SERAP urged the CCB to ensure accountability, noting that public officers are constitutionally required to avoid situations where personal interests conflict with official duties.