The Socio-Economic Rights and Accountability Project (SERAP) has requested the Code of Conduct Bureau to promptly and effectively investigate the conduct of members of the Senate who allegedly participated in the removal of 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.”

SERAP also “requests the Bureau to promptly and effectively investigate the conduct of any members of the National Assembly and officers of the executive branch who allegedly altered the Tax Reform Bills which resulted in the reported discrepancies between the harmonised versions of the tax reform bills passed by the National Assembly and the copies signed into law and gazetted by the Federal Government.”

The petition was sent to Dr. Abdullahi Usman Bello, Chairman, Code of Conduct Bureau.

In the petition dated 7 February 2026 and signed by SERAP deputy director Kolawole Oluwadare, the organization said, “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.”

According to SERAP, “the petition is submitted pursuant to paragraphs 1 and 9 of the Code of Conduct for Public Officers contained in the Fifth Schedule, Part 1 to the Nigerian Constitution 1999 (as amended) and sections 5 and 13 of the Code of Conduct Bureau and Tribunal Act.”

SERAP’s petition reads in part: “Where lawmaking is shaped by abuse of office and conflict of interest, it ceases to be a legitimate exercise of constitutional and fiduciary responsibility and becomes a legal and ethical infraction prohibited under the Code of Conduct for Public Officers.

“The processes leading to the passage of the Electoral Act amendment Bill by the Senate and the signing into law of the Tax Reform bills were allegedly marked by: a) alterations to bill provisions without debate and due process of law; b) alterations of the passed Tax Reform Bill without the approval of the National Assembly.

“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.

“Paragraph 1 of the Fifth Schedule to the Nigerian Constitution prohibits public officers from placing themselves in situations where personal interests conflict with official duties. This constitutional provision mandates integrity, ensuring that personal gain does not interfere with the objective performance of public functions.

“Members of the National Assembly and officers of the executive branch of government are public officers within the meaning of Paragraph 19 of the Fifth Schedule to the Nigerian Constitution and are therefore bound by constitutional provisions on the Code of Conduct for Public Officers.

“Section 15(5) of the Nigerian Constitution imposes the responsibility on public institutions to “abolish all corrupt practices and abuse of power including in the context of lawmaking.

“According to paragraph 12 of the Code of Conduct for Public Officers contained in the Fifth Schedule, Part 1 to the Nigerian Constitution, ‘any allegation that a public officer has committed a breach of or has not complied with the provisions of this Code shall be made to the Code of Conduct Bureau.’

“Paragraph 3 (e) of the Third Schedule Part 1 to the Constitution provides that, ‘the Bureau shall have power to receive complaints about non-compliance with or breach of the provisions of the Code of Conduct or any law in relation thereto, investigate the complaint and, where appropriate, refer such matters to the Code of Conduct Tribunal.’

“Section 3(d) of the Code of Conduct Bureau and Tribunal Act provides that, ‘the functions of the Bureau shall be to receive complaints about non‐compliance with or breach of this Act and where the Bureau considers it necessary to do so, refer such complaints to the Code of Conduct Tribunal established by section 20 of this Act in accordance with the provisions of sections 20 to 25 of this Act.’

“Section 16 of the Act also provides that, ‘any complaint that a public officer has committed a breach of or has not complied with the provisions of this Act shall be made to the Bureau.’

“The Code of Conduct for Public Officers is a constitutional imperative designed to ensure probity, accountability and transparency in public life. This means that any credible allegation of breach must be promptly, thoroughly, transparently and effectively investigated by the Bureau.

“Public officers hold their offices in trust for the people and must not deploy official power for personal or sectional advantage.

“This principle applies with particular force to officers of the executive branch, and lawmakers whose constitutional mandate is to legislate for the peace, order and good government of the Federation, not to advance personal interests.

“Public officers are bound by constitutional standards of conduct, and breach of such standards attracts constitutional consequences.

“Code of conduct obligations imposed by the Nigerian Constitution are enforceable against all public officers, including legislators and officers of the executive branch of government. No public officer is above the constitutional mechanisms established to enforce integrity in public office.

“We would be grateful if the complaint is considered within 7 days of the receipt and/or publication of the complaint. If we have not heard from the Bureau by then, the Incorporated Trustees of SERAP shall consider appropriate legal actions to compel the Bureau to comply with our request in the public interest.

“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.

“A Sokoto lawmaker, Abdussamad Dasuki, raised the issue under a matter of privilege, drawing the attention of the House to the alleged discrepancies between the harmonised versions of the tax reform bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government.

“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.”

SERAP is requesting the Code of Conduct Bureau to register the petition as a formal complaint and to:

Promptly, thoroughly, transparently and effectively investigate the conduct of the lawmakers and officers of the executive branch allegedly involved in the conduct which is the subject-matter of this petition;
Examine whether inducements, benefits, or promises were offered or received in connection with those acts;
Examine whether the alleged cumulative conduct of lawmakers and officers of the executive branch amounted to abuse of legislative power, conflict of interest and due process of law, contrary to the Code of Conduct for Public Officers.
Refer any substantiated violations of the Code of Conduct for Public Officers to the Code of Conduct Tribunal; and
Take all necessary steps to vindicate the principle that public office is a public trust.

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