In a significant development, the Socio-Economic Rights and Accountability Project (SERAP) has filed a lawsuit against the Code of Conduct Bureau (CCB) in Abuja. The lawsuit, initiated on April 6, 2026, seeks to compel the CCB to investigate allegations of electoral law abuse, particularly concerning the removal of electronic transmission provisions from the recently amended Electoral Act.
The lawsuit comes in the wake of the Electoral Act (Amendment) Bill 2026, which was passed by both chambers of the National Assembly in February and subsequently signed into law by President Bola Tinubu. Notably, Clause 60 of the new law makes the electronic transmission of results optional, raising concerns about transparency in the electoral process.
In addition to the electronic transmission issue, the new law imposes stringent requirements on political candidates. As many as 50% of candidates for the upcoming 2027 elections may face disqualification due to new tax compliance requirements. These stipulations mandate that candidates provide a Tax Clearance Certificate (TCC) linked to their National Identification Number (NIN) and company registration number.
The Nigeria Revenue Service has introduced an Integrated Tax Compliance Portal (ITCP) to facilitate automated verification of these TCCs. Furthermore, the Electoral Act maintains strict 14-day deadlines for pre-election challenges, which could further complicate the electoral landscape.
Critics argue that the new law disproportionately targets individuals outside the current power structure. An anonymous member of the People’s Democratic Party (PDP) described the tax compliance requirement as “a political purge disguised as tax administration.” Meanwhile, Senator Kawu Sumaila emphasized the importance of responsible financial contribution for those aspiring to manage national resources.
Chief Aiyenale Fred Jimoh remarked, “The era of the politically powerful who operate outside the fiscal system is over,” highlighting a shift towards greater accountability.
These developments follow a contentious legislative process, marked by alterations to the bill’s provisions without adequate debate or due process. As the situation unfolds, reactions from various stakeholders continue to emerge, reflecting a mix of support and criticism for the new electoral regulations.
Details remain unconfirmed regarding the full implications of these changes, but the ongoing lawsuit and new compliance requirements are set to shape the political landscape in Nigeria as the 2027 elections approach.