Tax reform bills: Assess human rights impacts – SERAP tells NASS

By Musa Baba Adamu

The Socio-Economic Rights and Accountability Project, (SERAP) has urged the National Assembly to urgently assess the human rights impacts of the tax reform bills.
SERAP made this call in a letter dated 7 December, 2024 by its Deputy Director, Kolawole Oluwadare.
According to the organization, 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 rights organisation stated that the assessments should be transparent, include public participation, and shape the provisions and measures that are ultimately passed.
It added that the outcome of any such assessments should be widely published.
“SERAP urges you to ensure the inclusion in the tax reform bills of transparency and accountability mechanisms to ensure that any revenue derived from taxes covered under the bills are not mismanaged, diverted or pocketed by politicians, their family members and close associates.
“SERAP notes that Nigerian authorities have the discretion to develop laws on taxation most appropriate to their circumstances.
“However, the Nigerian Constitution 1999 (as amended) and human rights and anti-corruption treaties to which the country is a state party impose limits on the discretion of the authorities in the development of any such laws,” the letter read in part.