SERAP Urges Tinubu To Establish Independent Panel To Probe Alleged Changes In Tax Laws

The Socio-Economic Rights and Accountability Project (SERAP) has called on President Bola Tinubu to urgently establish an independent panel of inquiry to investigate allegations that Nigeria’s recently gazetted tax laws differ materially from the versions passed by the National Assembly.

In a Freedom of Information request made on Saturday and signed by SERAP deputy director Kolawole Oluwadare, the organisation urged the President to “urgently establish an independent panel of inquiry to promptly, independently, impartially, transparently and effectively investigate the allegations that there are material differences between the tax bills passed by the National Assembly and the tax laws ultimately gazetted by the Federal Government.”

SERAP said the proposed panel should determine what occurred in the lawmaking process and identify those responsible for any alleged changes. 

“The panel should have the mandate to establish the facts of what exactly occurred and identify those suspected to be responsible for the alleged alterations,” the organisation said. 

It added that “the proposed panel should be headed by a retired Justice of the Supreme Court of Nigeria or Court of Appeal”. 

“The findings of the panel should be made public. Anyone responsible for the alleged alterations must face prosecution, as appropriate,” it added. 

Beyond the call for a probe, SERAP also asked the President to order the publication of certified true copies of the tax documents. 

The group urged him to “urgently direct Mr Lateef Fagbemi, SAN, the Attorney General of the Federation and Minister of Justice to widely publish a certified true copy of the version of the tax bills received from the National Assembly and a certified true copy of the tax laws signed by you.”

The documents listed by SERAP include the National Revenue Service (Establishment) Act; the Joint Revenue Board of Nigeria (Establishment) Act; the Nigeria Tax Administration Act; and the Nigeria Tax Act.

SERAP further asked the President “to direct Mr Lateef Fagbemi to clarify whether the version of the tax bills received from the National Assembly are exactly the same contents as the bills that were signed into laws by you and the version ultimately gazetted.”

According to the organisation, publishing the documents would enhance public scrutiny. 

It said, “Widely publishing a certified true copy of the version of the tax bills received from the National Assembly and a certified true copy of the tax laws signed by you would allow Nigerians to scrutinise the laws and compare them with the version of the tax laws ultimately gazetted.”

SERAP warned that the alleged discrepancies undermine constitutional and legal standards. It stated that “the alleged unlawful alterations of the tax laws would offend the provisions of the Nigerian Constitution 1999 [as amended] the requirements of international human rights law, and the fundamental principles of the rule of law and separation of powers.”

In the letter, SERAP said, “The law-making processes including the passing of any bills and signing them into laws, as well as gazetting the laws must meet the requirements of the Nigerian Constitution, the rule of law and separation of powers,” adding that, “This means that any passed bills and signed laws must be accessible, authentic, intelligible, clear, legitimate, and predictable so that people can know and comply with them.”

The organisation linked its demands to recent claims from lawmakers. 

It said, “According to our information, the National Assembly recently alleged that there are unlawful alterations and some material differences between the tax bills passed by the legislative body and the tax laws gazetted by the Federal Government.”

SERAP cited a complaint raised in parliament, noting, “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 bills passed by both chambers of the National Assembly and the copies gazetted by the Federal Government.”

It continued, “The National Assembly said the alterations contained in the gazetted copies did not receive legislative approval,” and alleged that “substantive provisions were inserted, deleted, or modified after passage by both chambers,” while “Several oversight, accountability, and reporting mechanisms approved by parliament were reportedly removed in the final Acts.”

SERAP said the allegations include the insertion of “New coercive and fiscal powers (e.g., arrest powers, garnish without court order, compulsory USD computation, appeal security deposits) … in the final Acts without legislative approval.”

The organisation gave the government a seven-day deadline, stating, “We would be grateful if the recommended measures are taken within 7 days of the receipt and/or publication of this letter. 

“If we have not heard from you by then, SERAP shall take all appropriate legal actions to compel your government and the Attorney General to comply with our request in the public interest.”