The Socio-Economic Rights and Accountability Project (SERAP) has called for urgent human rights assessment of Nigeria’s proposed tax reform bills.
In a letter addressed to Senate President Godswill Akpabio and House of Representatives Speaker Tajudeen Abbas, SERAP emphasized the critical need for transparent and rights-focused evaluation of these legislative proposals.
SERAP’s Deputy Director, Kolawole Oluwadare, stressed the importance of ensuring full compliance with the Nigerian Constitution and international human rights obligations.
“Any discussion and consideration of the tax reform bills must ensure full compliance with provisions of the Nigerian Constitution 1999 (as amended) and the country’s international human rights obligations and commitments,” the organization declared.
The organization raised significant concerns about specific provisions in the Tax Administration bill that could potentially infringe on citizens’ privacy rights. Of particular alarm are sections requiring financial institutions to disclose customer information, which SERAP argues could lead to arbitrary invasions of personal privacy.
“These provisions, especially the phrases ‘any other information’ and ‘additional disclosure’, if implemented, could be used unjustifiably or arbitrarily to restrict the right to privacy of customers,” SERAP warned.
The organization highlighted the lack of sufficient safeguards against potential misuse of personal data.
SERAP also called for accountability in tax revenue management, urging the Attorney General to hold state governors accountable for the trillions of naira collected in taxes since 2015.
“Furthermore, there are credible reports that several state governors continue to divert or mismanage the revenue derived from taxes, impeding the funding of public goods and services that are crucial for the progressive realisation of human rights,” the letter stated.
The organization expressed particular concern about provisions that could potentially limit judicial oversight, such as Section 81 of the Tax Administration bill, which seemingly attempts to prevent legal proceedings from affecting tax-related obligations.
SERAP’s recommendations include comprehensive measures to ensure transparency, including provisions that would guarantee Nigerians’ access to fiscal policy and government revenue information.
“Without transparency and accountability, revenue derived from taxes may not be spent to combat poverty and fund development as well as provide essential public goods and services for Nigerians,” the organization emphasized.
The proposed tax bills aim to provide uniform procedures for consistent and efficient tax law administration, with goals of facilitating taxpayer compliance and optimizing tax revenue. However, SERAP insists that these objectives must be balanced with robust human rights protections.
