SERAP Urges Lawmakers to Assess Human Rights Impacts of Tax Bills

• SERAP urged Senate leaders to assess the human rights implications of Nigeria’s proposed tax reform bills, especially for impoverished citizens
• The organization called for transparency in evaluating the bills and accountability for state governors regarding tax revenue management since 2015

The Socio-Economic Rights and Accountability Project (SERAP) has called on Senate President Godswill Akpabio and House Speaker Tajudeen Abbas to evaluate the human rights implications of Nigeria’s proposed tax reform bills, particularly their effects on impoverished citizens.

In a letter dated December 7, 2024, signed by SERAP’s Deputy Director, Kolawole Oluwadare, the group emphasized the need for the National Assembly to ensure the bills align with Nigeria’s Constitution and international human rights obligations.

SERAP urged that any assessment be conducted transparently, involve public participation, and make its outcomes publicly available.

The organization also pressed Akpabio and Abbas to pass a resolution instructing the Attorney General of the Federation, Lateef Fagbemi, SAN, to hold state governors accountable for spending trillions of naira in tax revenue collected since 2015. They demanded the recovery of funds mismanaged or lost to corruption.

SERAP highlighted the necessity of including robust transparency and accountability measures in the bills to prevent tax revenues from being mismanaged or diverted by politicians or their close associates.

The letter stated, “While authorities have discretion to develop tax laws appropriate to Nigeria’s context, this discretion is subject to the Constitution and international treaties on human rights and anti-corruption.”

SERAP raised concerns about specific provisions in the Tax Administration Bill, including Section 28(2)(c), which mandates financial institutions to disclose customer details, and Section 28(4), which allows for additional disclosures at the request of tax authorities.

“These provisions, particularly the phrases ‘any other information’ and ‘additional disclosure,’ could unjustifiably infringe on the right to privacy,” SERAP noted. “The absence of safeguards against misuse of personal data raises significant risks for customers’ privacy.”

The group warned that the proposed laws lack adequate data protection measures, potentially exposing citizens’ details, such as home addresses, to misuse by public authorities.

SERAP stressed that ensuring these bills respect human rights and transparency is essential to maintaining public trust and safeguarding democratic principles.