A major constitutional showdown is brewing as the Socio-Economic Rights and Accountability Project (SERAP) has issued a seven-day ultimatum to President Bola Tinubu. The watchdog group is demanding the immediate publication of “Certified True Copies” of the tax bills passed by the National Assembly to prove they weren’t secretly altered before being signed into law.
The move follows explosive allegations from within the House of Representatives that the gazetted versions of the new tax laws contain “material differences” from the versions actually debated and voted on by lawmakers.
The Missing “Check and Balance”
At the heart of the controversy are four massive pieces of legislation:
-
The Nigeria Tax Act
-
The Nigeria Tax Administration Act
-
The National Revenue Service (Establishment) Act
-
The Joint Revenue Board of Nigeria (Establishment) Act
SERAP is calling on the Attorney General, Lateef Fagbemi, to clarify whether the documents currently being sold to the public at the Ministry of Information are the exact same ones the President signed. If there are discrepancies, SERAP warns it would be a “brazen display” of executive overreach and a direct violation of the Nigerian Constitution.
Alarming New Powers?
The alarm was first raised by Hon. Abdussamad Dasuki, a lawmaker from Sokoto, who noticed that several “coercive” powers appeared in the gazetted versions that were never approved by Parliament.
According to reports, these unauthorized additions allegedly include:
-
Garnishee powers: Allowing the government to seize assets without a court order.
-
Arrest powers: Granting tax authorities the right to arrest individuals.
-
USD Requirements: Mandating certain tax computations in US dollars rather than Naira.
-
Appeal Deposits: Requiring a mandatory 20% deposit before a citizen can even challenge a tax assessment in court.
A Call for a Supreme Court Inquiry
SERAP isn’t just asking for the paperwork; they want a full-blown independent panel of inquiry. The organization suggests the panel be headed by a retired Justice of the Supreme Court or the Court of Appeal to identify exactly who—if anyone—modified the laws after they left the National Assembly.
“Any passed bills and signed laws must be accessible, authentic, and clear so that people can know and comply with them,” SERAP stated in its Freedom of Information request. “Alleged unlawful alterations would offend the fundamental principles of the rule of law and the separation of powers.”
The Seven-Day Clock
The presidency has dismissed the claims as “opposition noise,” but the House of Representatives has already moved to set up its own ad hoc committee to investigate.
With the new tax regime set to kick in on January 1, 2026, SERAP has warned that if the government does not release the certified documents within seven days, they will head to court to compel the administration to show its hand. For Nigerians, the stakes are high: if the laws are found to be altered, the entire tax reform package could be legally vulnerable.
