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Periscoping The Tax Reform Bills (1)

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The Tax Reform Bills, presented by President Bola Ahmed Tinubu to the National Assembly for passage since October, 2024, have continued to stir hot debates both at the National Assembly and within the wider Nigerian society. A quartet of presidential proposals comprising; the Nigeria Tax Bill 2024, the Nigeria Tax Administration Bill, the Nigeria Revenue Service Establishment Bill, and the Joint Revenue Board Establishment Bill; the bills present the most audacious overhauls in revenue collection laws ever proposed in Nigeria. The Nigeria Tax Bill (NTB) promises to be a comprehensive piece of single legislation that streamlines tax administration in the country.
Currently, national taxes and revenue collections are being administered through more than 11 different direct/indirect laws, and collected through numerous agencies, often times without inter-agency co-ordination, transparent accountability and timely remittances. Recent reports exposed a recurrent setback of the status quo, when in January, 2025, the Federal Accounts Allocation Committee (FAAC) accused the Nigerian National Petroleum Company Limited (NNPCL) of withholding N13.763 trillion. According to FAAC, out of the N27.28 trillion payable to the federation accounts from sales of domestic crude between 2012 and 2024, only N13.524 trillion had been remitted, leaving a balance of N13.763 trillion. Such accusations are weighty, and no doubts, justify the need to streamline revenue collections in the country.
Going by its current proposal, the NTB aims to repeal 11 prevailing laws – Capital Gains Tax Act, Casino Act, Companies Income Tax Act, Deep offshore and Inland Basin Act, Industrial Development (Income Tax Relief) Act, Income Tax (Authorised Communications) Act, Personal Income Tax Act, Petroleum Profits Tax Act, Stamp Duties Act, Value Added Tax Act and Venture Capital (Incentives) Act. These repeals would trigger a cascade of consequential amendments on numerous other enactments, encompassing the Petroleum Industry Act, the Nigerian Export Processing Zones Act, the Oil and Gas Free Trade Zone Act, the Petroleum (Drilling and Production) Regulations of 1969, the National Information Technology Development Agency Act, the Tertiary Education Trust Fund (Establishment) Act, the National Agency for Science and Engineering Infrastructure (Establishment) Act, the Customs, Excise Tariffs, Etc. (Consolidation) Act, the National Lottery Act, the Nigerian Minerals and Mining Act, the Nigeria Start-up Act, the Export (Incentives and Miscellaneous Provisions) Act, the Federal Roads Maintenance Agency (Establishment, Etc.) Act, and the Cybercrime (Prohibition, Prevention, Etc.) Act.
A key reality is that NTB’s axing blows would scrap the laws that established Federal Inland Revenues Service (FIRS), and in its place establish the Nigeria Revenue Service (NRS). The NTB proposes vesting upon the NRS, unlike in the FIRS, the powers to collect all taxes in Nigeria, including excise and import duties currently reserved for the Nigerian Customs Service, and oil revenue royalties which presently is the exclusive privilege of the Nigerian Upstream Petroleum Regulatory Commission (NUPRC). The NTB would be empowering the NRS with a supremacy clause which provides in part that, “this Act shall take precedence over any other law with regard to the imposition of tax, royalty, levy, excise duty on services or any other tax. Where the provisions of any other law is inconsistent with the provisions of this Act, the provisions of this Act shall prevail and the provisions of that other law shall, to the extent of the inconsistency, be void.”
If passed, the emergent laws would have far-reaching reverberations across revenue generating and collecting interests across Nigeria. The new laws would phase-out or drastically shrink the powers of institutions that by their strong-holds on the proceeds of national resources, had detected the pace of the Central Bank of Nigeria and even those of governments. Proponents of the tax laws say the new reform is to increase revenue collection efficiency and reduce collection costs, considering that revenue agencies deduct commissions as collection charges even as their staff are employees of government, paid salaries for same job. However, the closing of every economic order may create losers and usher-in new set of winners. It is therefore no wonder that the tax reform bills have continued to generate much heated debates in Tinubu’s administration than no others.
Worrisome however, is the trend of the ensuing arguments which, tending towards a rather North Vs South polarising dimension, have concentrated solely on the sharing formular for Value Added Taxes (VATs), while politicians appear to be neglecting numerous other issues that bear more on the generality of Nigerians. It is also disappointing that much attention is not being paid to the blocking of revenue collection loopholes. How that Nigeria’s commonwealth is equitably harnessed and distributed to care for every Nigerian, should have been the crux of revenue arguments. As the NTB proposes a progressive VAT that would jump from 7.5per cent to 10per cent in 2025, then to 12.5per cent from 2026 to 2029, and culminate to 15per cent in 2030, it implies there is no plan to tame the current inflation burdens currently inflicting Nigerians…. (To be continued)

Joseph Nwankwor

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Opinion

Ken Saro-Wiwa’s Unfinished Struggle (I)

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On November 10, 1995, the Nigerian military government of General Sani Abacha executed Ken Saro-Wiwa and eight other Ogoni leaders after a deeply controversial trial. Their deaths marked one of the darkest chapters in Nigeria’s history. At a time when fear silenced citizens and sycophancy flourished around military power, Saro-Wiwa chose to confront tyranny. Many Nigerians retreated into silence, while others praised the regime to secure favour. He knew the risks, yet refused to abandon a people whose land had been devastated by oil exploration and whose lives remained trapped in poverty. His courage arose from the conviction that public responsibility sometimes demands resistance to authority. Saro-Wiwa understood that speaking against a military government could lead to imprisonment or death.
Nonetheless, he believed the suffering of the Ogoni people demanded a courageous response. While oil was extracted from their land, they were left with polluted rivers, damaged farmland, declining livelihoods and an environment hostile to human survival. Fishing grounds and sources of livelihood were threatened, while the people struggled to secure basic amenities. The wealth beneath their soil brought neither adequate development nor a fair share of national resources. For him, silence in the face of injustice would have amounted to complicity. Through the Movement for the Survival of the Ogoni People (MOSOP), he organised a peaceful campaign that took the Ogoni question to the international community. MOSOP gave ordinary people an organised platform through which to express their grievances and insist on recognition.
The Ogoni Bill of Rights, presented to the Federal Government in 1990, demanded political autonomy, economic justice, environmental protection and control over the people’s resources. The campaign exposed the human and ecological costs of oil operations, particularly those associated with Shell, and challenged the apparent alliance between corporate interests and an unresponsive State. The Ogoni struggle became a defining expression of minority rights and environmental justice in Nigeria and Africa. Saro-Wiwa’s writings and mobilisation drew attention to communities treated as expendable because of their limited population and political influence. He argued that numerical strength should never determine a people’s value or rights.
A minority community does not become less deserving of justice because it cannot command electoral numbers or political power. In Nigeria, every ethnic group deserves dignity, protection and a fair opportunity to benefit from the commonwealth. Rather than respond to peaceful agitation with dialogue, the Abacha regime resorted to repression. Ogoni leaders were harassed, detained and killed; others fled into exile. The crisis intensified after four Ogoni chiefs were killed in May 1994. Saro-Wiwa and other MOSOP leaders were arrested, tried by a special tribunal and executed despite international appeals for clemency and serious concerns about the trial’s fairness. The executions drew worldwide condemnation and intensified scrutiny of Nigeria’s human-rights record and oil companies in the Niger Delta.
They demonstrated the danger of using State institutions to suppress peaceful demands. The proceedings remain a reminder of the need for judicial independence and due process. Saro-Wiwa’s courage rested on the conviction that justice must be pursued despite the cost. His method combined non-violent resistance, public education and grassroots organisation. His struggle recalled the civil-rights campaign of Martin Luther King Jr. and the power of peaceful mobilisation against injustice. Saro-Wiwa linked environmental degradation to political exclusion, economic exploitation and the denial of democratic rights. Oil-producing communities, he insisted, should not remain zones from which wealth is removed to develop other parts of the country.
Their people must benefit through roads, schools, healthcare, jobs and clean water. Resource extraction carries a duty to protect host communities. His argument extended to the structure of the Nigerian federation. He challenged a revenue-allocation system that made oil-producing communities bear the environmental and social costs of extraction without commensurate benefits. Like advocates of fiscal federalism, he believed resources should be managed and shared equitably. He envisaged a society in which no community would be disadvantaged by its size, ethnicity, political affiliation, culture or religion. His vision was a country bound together by justice and equal citizenship. Saro-Wiwa was also a gifted writer, dramatist and public intellectual.
Through books, essays, plays and television, he documented Nigerian society’s contradictions and challenged abuses of power. His popular television series, Basi and Company, demonstrated his creative range, while his leadership of the Association of Nigerian Authors encouraged writers to engage national questions. He believed literature should not be detached from society’s struggles. His pen exposed environmental injustice, political repression and the dangers of silencing courageous voices. He used storytelling, satire and drama to shape public consciousness and expose social contradictions. His literary achievements gave his activism wider reach and made the Ogoni experience part of national conversation. His commitment to the Ogoni people extended beyond the oil question.
During the Civil War, he worked to protect his vulnerable community. He urged younger generations to reject subservience and complacency and pursue change through lawful, peaceful means. Citizens, he believed, must not surrender their responsibility to challenge wrong doing. An injury to one community threatens the rights and security of all. The return to democratic government in 1999 and the establishment of the Niger Delta Development Commission, the Ministry of Niger Delta Affairs and the Hydrocarbon Pollution Remediation Project (HYPREP) are among developments that have kept the region’s demands in public view. Saro-Wiwa did not create these institutions, but his movement helped expose the urgency of intervention and sustain pressure for redress.
His death made it harder to ignore the Niger Delta’s environmental and political grievances. Yet, interventionist institutions do not prove that the original demands have been met. Their effectiveness depends on competent leadership, transparent spending, measurable outcomes and community participation. Yet, thirty-one years after his execution, the central concerns of the Ogoni struggle remain unresolved. The HYPREP-led clean-up has offered hope, but many residents await meaningful improvements. Questions persist about the programme’s pace, quality and transparency, and whether its benefits reach ordinary people. A clean-up should be judged not by ceremonies or contracts, but by restored land and waterways, safe drinking water, improved livelihoods and better public health.
It must include long-term monitoring to ensure treated sites remain safe. Residents deserve information about contamination, remediation methods and completion timelines. Reports that water projects in Gwara and Ebubu Communities, in Khana and Eleme Local Government Areas respectively, failed weeks after commissioning have raised further concerns. If confirmed, the failures would indicate weaknesses in supervision, procurement and quality control.
To be continued in our next edition.

Taneh Beemene

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Opinion

Reforming NYSC For Practical National Service

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The National Youth Service Corps (NYSC) was established in 1973, after the Nigerian Civil War, to promote national unity, reconciliation and integration. By deploying graduates beyond their States of origin, its founders hoped to encourage understanding among Nigeria’s diverse peoples and help rebuild a divided country. However, the difficulties confronting corps members and their families now demand a comprehensive review. For many graduates, national service has become a period of uncertainty, financial pressure and exposure to risks. Parents who have spent years financing their children’s education must still find money for transportation, camp necessities, accommodation, feeding and other expenses. The monthly allowance may provide some relief, but often cannot meet the cost of living, especially where the place of primary assignment offers no accommodation or support.
Security is another serious concern. Corps members may be posted to communities affected by kidnapping, communal violence, insurgency or other threats. Government cannot eliminate every danger, but it must assess locations, provide reliable security information and avoid deployments where safety cannot reasonably be assured. National service should promote patriotism, not expose graduates to preventable harm. There is also the problem of securing meaningful places of primary assignment. A graduate trained in engineering may perform duties unrelated to engineering; a journalist may spend the year in an office with no opportunity to practise journalism. Graduates in agriculture, health, education and other specialised fields may likewise be assigned routine tasks that contribute little or nothing to their professional growth. Some depend on personal contacts or incur expenses to obtain suitable placements.
A year is significant for a young graduate entering a competitive labour market. National service should not be merely a compulsory waiting period before the search for employment begins. It should help bridge the gap between academic learning and practical work. The time has therefore come to review the structure of NYSC, not necessarily abolish it. I propose that the one-year programme should become vocational and professionally oriented. Graduates should, as far as practicable, be posted to institutions where they can gain supervised experience in their fields of study. Teachers should serve in schools; health graduates in suitable health facilities; engineers in technical organisations and public works departments; agricultural graduates in farms and extension services; and communication graduates in media and public information establishments.
NYSC should partner with ministries, state and local governments, private companies, professional bodies, universities, hospitals, schools and credible organisations to identify genuine training opportunities. Each member should have defined duties, a supervisor and clear learning objectives. At the end of the year, each should receive a record of duties performed and competencies acquired. The reform must also address remuneration and welfare. Corps members should receive fair pay that reflects the demands of their placements, while host organisations should provide reasonable support where possible. Government must establish transparent funding arrangements so that the new system does not become another burden imposed on employers or parents. Transport or accommodation assistance should be considered for difficult postings.
Graduates seeking jobs after service would have more than a discharge certificate: they would possess practical experience, workplace discipline and demonstrable skills. Employers would gain access to young people who have received supervised preparation. However, professional relevance should not erase the scheme’s founding objective of national integration. Inter-State deployment can remain, provided it is balanced with security, suitable placements and the availability of basic facilities. Where a safe and meaningful placement cannot be guaranteed outside a graduate’s State, an alternative should be considered. Orientation and community development activities can continue to promote cultural exchange, citizenship and service.
The Federal Government and NYSC management should convene consultations involving corps members, parents, universities, employers, security agencies and State Governments. Decisions should be based on evidence and the experiences of serving and former corps members. NYSC was created to help rebuild a nation divided by war. Its ideals remain important, but institutions must adapt to changing realities. Success should not be measured only by the number of graduates mobilised or certificates issued. It should also be measured by the skills acquired, the contribution made and whether young Nigerians complete their service safely and with dignity. It can better preserve the scheme’s founding ideals while meeting today’s economic and professional needs. A vocationally driven; adequately remunerated NYSC would turn national service from a costly obligation into a bridge between education, employment and national development. The purpose should not simply be to occupy graduates for twelve months, but to prepare them to work, serve and contribute meaningfully to Nigeria’s future.

Sylvia ThankGod-Amadi

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Protecting Nigeria’s Democratic Space 

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Quote: “Democracy is not secured by the silence of opponents, but by their freedom to organise, speak and compete without fear. When intimidation replaces argument, the whole nation loses.”

As the 2027 general elections draw nearer, reports of attacks on opposition supporters, disrupted meetings and restrictions on political activities raise serious concerns about Nigeria’s democracy. From Akwa Ibom and Cross River to Enugu, Kaduna, Sokoto and Kebbi, recent developments test citizens’ freedom to organise and campaign. Each incident requires impartial investigation; together, they demand national attention. In Akwa Ibom, police ordered political parties and groups to suspend and reschedule rallies, meetings and processions approved for October 1, citing intelligence about possible security threats. The directive affected a planned two-million-man march in Uyo organised by the Obidient Movement in support of Nigeria Democratic Congress (NDC) presidential candidate, Peter Obi, and running mate, Rabiu Kwankwaso.

Organisers said they had prior approval and spent over N20 million mobilising supporters across the state’s 31 local government areas. Police described the measure as precautionary and applicable to all groups. Although public safety matters, restrictions must be necessary, proportionate and must not deny a fair platform to all and sundry. Cross River presented a disturbing picture on November 4. Peter Obi’s NDC convoy was reportedly attacked around Watt Market in Calabar, where suspected hoodlums threw stones and other objects at vehicles and supporters. Windscreens were damaged and supporters reportedly injured. Police confirmed the attack and arrested a 27-year-old suspect, while investigations continued. That day, tension also arose when NDC supporters and an APC group conducting a road walk converged around Metropolitan Hotel.

Police intervention reportedly prevented a wider confrontation. There were suggestions that the convoy’s  attack, arose from internal disagreements within the NDC. All that require impartial investigation. In Enugu, suspected armed hoodlums reportedly stormed an NDC ward meeting at Ndiuno-Obuoffia, Nkanu West, on September 12 and opened fire, injuring two attendees. That day, a separate Peoples Democratic Party gathering at Agbani was disrupted, with canopies and chairs destroyed. Police confirmed both incidents and ordered investigations, although they said organisers had not requested security coverage. The attackers’ political affiliation had not been established.

In Kaduna, the ADC accused security personnel and others of intimidating supporters during a September gathering. Police said tear gas was used only after protesters blocked a major road and public order deteriorated. These conflicting accounts make transparent inquiries essential. Sokoto and Kebbi have added to the alarm. Ahead of the ADC’s November 4 campaign rally in Sokoto, the party alleged its office was sealed, delegates’ accommodation disrupted and supporters subjected to hostility. The state government disputed key claims, citing a property dispute over the office and denying it directed hotels to reject ADC guests. Amnesty International reported that at least two suspected ADC supporters were allegedly shot along the Wurno-Sokoto Road and vehicles conveying supporters attacked in Tambuwal.

These claims require prompt verification and accountability where wrongdoing is established. On November 5, the ADC campaign convoy of Atiku Abubakar was attacked in Birnin Kebbi. Amnesty International said footage it reviewed showed armed men attacking vehicles, striking people with cutlasses, blocking roads and targeting journalists’ equipment. Cameras, tripods and recording tools were reportedly destroyed. The organisation warned that such violence threatens opposition parties’ rights to association and peaceful assembly. Coming a day after the Calabar attack, the incident reinforces the urgency of protecting political activities nationwide. These are not merely partisan disputes. Section 40 of the Constitution guarantees freedom of assembly and association, including the right to form or belong to a political party, while Section 39 protects expression.

These rights apply equally to government supporters and opponents. Democracy cannot flourish if only the powerful or popular can assemble. Public safety must not become a pretext for arbitrary restrictions. Governors must keep state institutions and security outfits neutral. Police and other agencies must protect lawful gatherings, prevent attacks and investigate allegations without fear or favour. Where threats exist, authorities should provide security and engage organisers rather than impose blanket restrictions. Political parties must discipline supporters, reject thuggery and avoid inflammatory language. The media and civil society should distinguish facts from allegations while demanding accountability. Political intimidation discourages participation, deepens distrust and drives voters into apathy. It can also create conditions for disputed results and violence.

No ambition, party or candidate is worth a Nigerian life. The 2027 elections must be a contest of ideas, competence and public service, not fear. Every attack should be investigated consistently, transparently and without political favour, perpetrators brought to justice and citizens’ rights protected. Safeguarding democratic space is not a favour to the opposition; it is a constitutional obligation owed to all Nigerians. The ballot must decide political contests, not thugs, threats or abuse of state power.

By: Sylvia ThankGod-Amadi

 

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