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As crisis along regional lines looms over President Bola Tinubu’s four tax reform bills before the National Assembly, some northern leaders have changed strategy to ensure that the North was not hurt by the reform.

With some northern lawmakers locked in a series of meetings on the issue, the League of Northern Democrats, LND, yesterday, inaugurated a technical committee to review contents of the bills clause-by-clause, find out provisions that are injurious to the North and suggest alternatives. The committee has one week to handle the task.

 
 

Currently, southern senators, as a bloc, are in support of the tax bills while northern senators, most of who are against the move, are consulting.

Also, while the Senate is proceeding with legislative actions on the bills, the House of Representatives has suspended actions on the matter as Northern Reps raise eye brow.

Looming fresh crisis, dichotomy

On Thursday, Senate President Godswill Akpabio said that the Senate had not suspended legislative action on the four controversial bills, which was contrary to the decision taken in his absence, on Wednesday, when Deputy Senate President Jibrin Barau presided over the plenary.

On Wednesday, Barau said the lawmakers suspended public hearing and legislative work on the bills to allow for wider consultation. He raised a 10-man committee led by Senator Abba Moro to engage with the Attorney General of the Federation AGF, and Justice Minister, Lateef Fagbemi, to address contentious issues in the bills.

However, the Akpabio-led Senate reaffirmed its commitment to advancing the tax reform bills, on Thursday, stressing that no aspect of the legislative process had been suspended or withdrawn.

A few hours later, senators from the six states of the South-South geo-political zone (where Akpabio hails from) under the aegis of South- South Senators’ Forum threw their weight behind the tax reform bills. They passed a vote confidence in Akpabio; and urged South-South governors to synergise with legislators in order to fine tune the bills and be on the same page.

Also, Southern senators on the banner of Nigerian Southern Senators Forum, NSSF, backed the tax reform, which they said “will foster a fair, equitable and more inclusive tax system and therefore deserve the support of all Nigerians.”

In a joint statement by Senator Adetokunbo Abiru, chairman; Senator Victor Umeh, vice chairman; Senator Barinada Mpigi, secretary; Senator Olubiyi Fadeyi, assistant secretary; Senator Asuquo Ekpenyong, publicity secretary; and Senator Kenneth Eze, treasurer, they said: “What is required now is for the Federal Government of Nigeria, through the Tax Committee, to demonstrate, using data, that no sub-national in Nigeria will be at risk of a lower VAT revenues post reforms. This will go a long way in allaying the fears currently being expressed by some states of the federation.”

Northerners commission independent panel

Indeed, worried that the bills could harm the North, if passed as they were,
the League of Northern Democrats raised a technical panel to look at the proposals with a tooth comb.
This was contained in a statement signed by LND’s Spokesman, Dr. Ladan Salihu.

Although names of members of the committee who are said to be mostly lawyers, accountants and experts in related fields were not made public, the panel was given one week to turn in its report.

Salihu said: “Given the current raging concerns and controversies on the Tax Reform Bills currently before our National Assembly, the League of Northern Democrats wishes to inform the Northern public that it has inaugurated a distinguished Technical Committee tasked with reviewing the four tax reform bills clause-by-clause so as to reach an informed position on each clause therein.

“This initiative underscores our commitment to ensuring that laws reflect the principles of justice, equity and prosperity for all Nigerians, with the sole intent to safeguarding the developmental interests of our peoples.

“The committee, composed of dedicated Northern experts in law, public accounting, legislation and academia, has taken to itself one week to conclude a comprehensive review of the bills.

“Their mandate includes identifying provisions that may be injurious or inequitable, proposing necessary amendments, and ensuring that each clause of the bills upholds the constitutional, religious and cultural norms of our people, while promoting national unity and fairness.

“At the conclusion of its assignment, the committee will publicly present its findings in an electronic and tabular format, effectively communicating its recommendations to policymakers, legislators, the media and the Nigerian public.

“The LND assures the public of our confidence in the committee’s ability to produce thorough and well-reasoned recommendations.

“These will aim to maximize benefits for all Nigerians, ensuring that the tax reforms support sustainable development and equitable economic growth across the nation.

“We urge Nigerians to stay tuned for LND’s public presentation, which will provide clear insights into the bills and our proposed policy position.

“The League of Northern Democrats remains steadfast in our mission to advocate for policies that foster justice, prosperity and unity in Northern Nigeria and the country at large.”

Why Reps Suspended Debate Indefinitely

The House of Representatives during the week was expected to commence debate on the tax reform bill but the debate was suspended indefinitely.

The planned debate was called off in a memo signed by the Clerk of the House of Representatives, Dr Yahaya Danzaria, as 73 northern lawmakers kicked against the bills.

Those who rejected the bills include 48 Reps from the North-East, 24 federal lawmakers from Kano and a former Governor of Sokoto State, Senator Aminu Tambuwal, who represents Sokoto South Senatorial District.
The memo suspending the debate dated November 30, 2024 was titled: ‘Rescheduling of Special Session on Tax Reform Bills.’

It read: “I am directed by the House leadership to inform all Honourable Members that the special session, initially scheduled for Tuesday, December 3, 2024, to discuss all the tax reform bills, has been postponed to a later date.

“This rescheduling is due to the need for further and broader consultations with all relevant stakeholders. A new date and venue for the session will be communicated in due course.”

Northern lawmakers mount pressure

A leaked video of the closed-door session of the Green Chamber obtained showed the North-East lawmakers in tense debates against the tax reform bills.

The footage shows the member representing Damboa/Gwoza/Chibok Federal Constituency, Borno State, saying: “On behalf of the 48 honourable members from the ravaged North-East sub-region, I want to first of all rely on the position of the three previous caucus leaders. In addition to this, the primary responsibility of every government is simply the welfare of its citizens.

“North-East, even before the insurgency, was the poorest region in Nigeria. Today, our people have been turned into beggars. Billionaires and millionaires of yesterday have to queue up in IDP camps in host communities to collect 10kg bags of rice.

“If other parts of the country were in our shoes, even this sitting would not be possible. We have concluded that we are going to make further consultations because there is nothing that is cast in stone.”

Giving an insight into the development during the closed-door session, a lawmaker from the North-West, stated: “As the representatives of the people, we have resolved to continue our consultation on the matter,” adding that “things degenerated almost to a point of rebellion against the Deputy Speaker Benjamin Kalu who presided over the executive session.”

Like our governors northern lawmakers are not convinced

He continued: “From what I can deduce, the Governors of the North are not yet convinced about the arguments in favour of the bills. The bills are against the interest of the North and that is why we are saying, ‘if you think this is not the case, give us more time to consult with our people.’

“The speed with which they want these bills considered and passed is suspicious. This is why our governors are not convinced and we are not convinced either,” he noted.

Last week, the Tajudeen Abbas-led 10th House spent over two hours in executive session to forge a common front on the bills only to emerge to announce the continuation of consultation ahead of the debate on the general principles of the bills, which was suspended afterwards.

Tax reform will protect poor people — NOA DG
Meanwhile the Director-General of the National Orientation Agency, NOA, Mallam Lanre Issa-Onilu, has assured that the bills would protect the poor.

Speaking with newsmen in Osogbo at a press briefing held at the NOA office, Issa-Onilu said the bills when passed would eliminate multiple taxation which has become a problem in the country.

Represented by the agency Director, Report Coordination and Improvement, Olubukola Olorunfemi, he said the bill would enhance the ease of doing business and development.

His words: “The tax reform bills are four different bills that seek to bring everything about taxation and administration of tax in Nigeria under four different pieces of legislation. The bills are as follows:The Nigeria Tax Bill. The Nigeria Tax Administration Bill. The Nigeria Revenue Service Establishment Bill and The Joint Revenue Board Establishment Bill.

“The Nigeria Tax Bill basically amalgamated all the existing laws in which provisions for taxation was made. When passed, this bill will lead to the repeal of 11 laws that contain provisions on imposition and collection of taxes.

“The government is working to stop different levels of authority from taxing people for the same thing. Those earning very little will pay little or no taxes, helping them manage their finances better.
“New digital systems are being introduced to make tax payments easier, faster, and more accountable. Tax revenue will be used to improve essential public services like schools, hospitals, and infrastructure, ensuring citizens see the benefits of their contributions.”

The NOA DG spoke in like manner in Kebbi, where he was represented by the Director Documentation, Translation and Publications, Mr. John Bala Asate in Birnin Kebbi during the flag off of the nationwide sensitisation on security, HIV/AIDS, human rights, get-rich-quick syndrome and tax reform bills.

FG’s sensitisation’s late — Kebbi commissioner

However, Alhaji Abdullahi Zuru, Special Adviser, on Communication and Strategy to Kebbi Governor, told the team that the sensitisation on the tax reform bill was late as it should have been done before the presentation of the bill to the tNational Assembly.

Noting that the bills have generated tension across the country, he said: “Our governor and his colleagues have taken a stand on it, we can’t say anything because his stand is final and we will abide by it”.

Zuru urged the Federal Government to borrow a leaf from Kebbi governor, who he said usually consults widely with stakeholders before presenting any bill that has direct bearing on citizens, and not to begin sensitising after presenting it for consideration.

Vanguard News Nigeria

Afe Babalola, the senior advocate of Nigeria (SAN), says he took legal action against Dele Farotimi, a human rights advocate, to address the “falsity of his allegations and hold him account for his actions”.

On Tuesday, operatives from the police command in Ekiti arrested Farotimi in Lagos over a petition about alleged defamation and cyberbullying.

Farotimi had, in a statement, alleged that officers attached to the Ekiti police command had perfected plans to abduct him from Lagos.

He accused the command of deploying questionable means to lure him for arrest despite honouring the invitation of the zone 2 police headquarters in Lagos some weeks ago.

 

The police accused Farotimi of “criminally defaming” Babalola, the legal luminary, in a book titled: “Nigeria and its Criminal Justice System”.

On Wednesday, the Ekiti state magistrate court in Ado-Ekiti remanded Farotimi after he was arraigned on a 16-count. The activist pleaded not guilty to all the charges.

Since his arrest, there have been strident calls on social media for his release, including from political bigwigs like Peter Obi and Atiku Abubakar.

 

Omoyele Sowore, publisher of Sahara Reporters, has asked Nigerians to join a “nationwide/global protest” against the judiciary over the prosecution of the human rights activist.

However, in a statement on Friday issued by Afe Babalola & Co., his law firm, the erudite lawyer said no amount of street yelling and media tactics would stop the prosecution of Farotimi.

“We acknowledge several concerns and suggestions on this subject and the inference that the firm and its members would be better served by ignoring these published falsehoods,” the statement, signed by Adebayo Adenipekun, a senior advocate of Nigeria (SAN), reads.

“However, if we do not take any action to correct the false, reckless, and malicious statements by this author, our silence will necessarily be interpreted as an admission of guilt.

 

“Afe Babalola & Co is a law-abiding organisation that operates strictly within the law. We are aware of the implications of the steps we are taking and the possibility of spin and manipulation by this author, his acolytes, uninformed members of the public, and others who, like him, view us maliciously.

“Still, we are convinced that the legal steps we take now and in the future are the only way to address the falsity of the author’s allegations and hold him to account for his deliberate assault on the integrity and reputation that our founder, Aare Afe Babalola, OFR, CFR, SAN, LLD, has built and passed on to us over the past seven decades using nothing but hard work, legal knowledge, and trenchant advocacy.

“The constitution recognises fundamental human rights, and our firm has championed these rights in over sixty years of its existence.

“However, these rights are not absolute; the freedom to speak is not freedom from consequences of speech. And the subject of speech also has a fundamental right to hold the speaker accountable using lawful means.

 

“Since the matter is sub judice, we do not intend to join issues in the media on the merits of our complaints or the strength of evidence against Mr. Farotimi.

“Unlike him, we believe in the justice delivery system every time—not only when it favours us. In six decades of litigating cases across Nigeria, we have encountered several lawyers who prevailed against us in court.”

 

“Their existence disproves Mr. Farotimi’s wild accusations and indicates that at the end of this process, only the law will matter—not the media tactic or street yelling.”

[TheCable]

How does one keep their job as a servant under Nigerian rulers? This is not a difficult question to answer. Every true Nigerian knows the answer. In a simple sentence: one only needs to be a chronic sycophant. To retain one’s political job in Nigeria does not require efficiency at the job. One needs not to be diligent, intelligent, or functional. What a political appointee needs most is their ability to tell lies when truth is too obvious to deny and the ability to excel in sycophancy.

If an almighty minister like Wike is afraid of losing his job, who should not be afraid among Tinubu’s appointees? But why should Wike be afraid of losing his job? Could it be that he is unlearning sycophancy and wants to be honest? I don’t think this is the case. It is almost impossible to keep one’s job as an honest political appointee in present day Nigeria. If you are in doubt, listen to the recently appointed Special Adviser to President Bola Ahmed Tinubu on Policy Communication, Daniel Bwala. 

In an interview with Arise News, Bwala illustrated what is required to keep one’s job as political appointee or to get a political job. To keep one’s job,  honesty and integrity must be put to shame. You could be a top critic of any of Nigerian rulers today and utter many abominable things against them. If you know your way, I assure you, you can still wine and dine with them. Just assure them that, despite your noisemaking, you lack integrity and that you can do anything for food. You are good to go! 

 

Those who know the former Bwala and the current Bwala would understand better. In that interview, Bwala said:  “I no longer believe Tinubu corruptly won the election…At that time, I was simply playing politics and didn’t care.” With this, Bwala has silenced his detractors who think he does not deserve spokesperson’s job.

This is the general behavioral display expected of political appointees. But I don’t see Wike doing this. The FCT Minister is different. He is focused on his job. He wants to show results. Yes, anyone can hate him for his megalomaniac display in Rivers State. You can question him on why he is inadvertently destroying his state (or is it advertently?) But let’s commend him for his businesslike manner and his egalitarian remarks in his recent visit to a school in FCT, Abuja. Or is there something I am getting wrong?

One would think it is not the same Wike who feels bigger than his state (Rivers) and wants to be worshipped. In Abuja, Wike is a different man—a humble man. What about the occasional madness? I think that is only resorted to to get his work done. It isn’t a permanent thing about him as some people want us to believe. Wike, as if an exemplary leader, warned school principals against releasing students who should be learning during school hours to welcome him while on visit. Wike was obviously displeased at the practice of bringing students out of their classrooms to line up on roads to welcome officials. 

 

Instead of emphasizing ceremonial protocols that ordinarily massage the egos of Nigerian rulers, Wike, surprisingly, urged school principals across the FCT to prioritize the welfare and education of students. He said: “It is not in our culture, and this will be the last time to see this happen. Nobody should bring students out of their school to line up on the road. We will not accept that any longer. Our children deserve the best”.

This is strange! It is not our culture to line up on the road to welcome our rulers? Perhaps Wike wanted to say we should put an end to that ugly culture of lining up to welcome rulers who do not deserve hospitality. Well, I hope Wike meant what he said. I hope he is not pretending to be humble. I hope he will not chastise people for not rising up to greet him tomorrow.

The Minister also ordered immediate rehabilitation of the dilapidated school infrastructure. There, he made a remark which has kept me wondering. He said “The government of Bola Tinubu will not accept this, I will not accept this. I will not accept this as a school for our people to have quality education…I am sure if Mr President comes here and sees that this is a school, our children are learning. I will lose my job. I don’t want to lose my job.”

 

If President Tinubu would not accept dilapidated class rooms, why does he accept regular national grid collapse which is a more serious issue than dilapidated class rooms? Why does he accept delay in payment of civil servant salaries without any reasonable explanation?  Why does he accept to pay workers 70k minimum wage when he knows it is not a living wage? Why does he accept to see Nigerian roads in shambles without a declaration of emergency on road infrastructure? Is he not also aware that Nigerians under him are living as “dilapidated” entities? Perhaps we should read sycophancy into Wike’s remarks. Can we say Wike sycophantically painted President Tinubu as a no-nonsense man who must be shown results for a job perfectly done in order not to be fired as appointee? Many Nigerians will agree it is sycophancy by other means.

I have a contrary interpretation. While I don’t think Wike sees the President as a no-nonsense man, he is indirectly telling President Tinubu to wake up to his responsibilities. Tinubu should sack all appointees who have no result to show. He should appoint people—like him—on merit for the country to progress.

But let’s be certain about this: when sycophancy gets you a job, only sycophancy can make you not to lose the job. When are rulers are finally ready to get things done the way they ought to be done, they will keep sycophants at bay and bring sincere, competent, and candid people closer. When comedians take the position of experts on CNG, you can tell the kind of people the President is surrounded with and why the President should feel bad that our children are learning in dilapidated classes.

 

May we get it right.

In the world of writing, whether for journalism, marketing, or creative storytelling, the headline is the first handshake with your audience. It is the singular moment where a reader decides whether to proceed or scroll past. Headlines serve as the gateway to the story, setting the tone, creating expectations, and, more importantly, sparking curiosity. Therefore, it is germane at this juncture to disclose that this article explores 19 headline styles that writers can leverage to command attention and achieve their objectives, while also delving deeper into the significance of crafting impactful headlines.  

In fact, headlines are more than just titles; they are a strategic tool in writing. Research shows that online readers spend mere seconds skimming through content, often deciding based on the headline alone whether the article is worth their time. In print, the headline competes with other stories for the reader’s focus, while in marketing, it serves as the hook to capture interest and drive conversions. A compelling headline can mean the difference between your message being heard or ignored.  

From a journalistic perspective, headlines must strike a balance between being informative and engaging. For instance, in breaking news, a straightforward and factual headline is crucial. On the other hand, feature articles often benefit from creativity and emotional appeal to draw readers into the narrative. Similarly, in copywriting and advertising, the headline is often the first, and sometimes the only, opportunity to make an impression.  

 

To illustrate the breadth of possibilities, here are 19 headline styles that writers can use across various subjects and genres.  

Firstly, the “Direct Headline” is effective for delivering the essence of a story succinctly. It is the go-to style when clarity and immediacy are essential. For example, “Scientists Discover Cure for Common Cold” leaves no ambiguity about the topic.  

Secondly, the “Indirect Headline” piques curiosity by hinting at the story without giving away the details. An example like “When Innovation Meets Resistance” intrigues readers to explore further. This style is particularly useful for features or opinion pieces where mystery adds value.  

 

In a similar vein, the “Breaking News Headline” emphasizes timeliness and significance. Headlines such as “Earthquake Hits California, Thousands Displaced” are crucial in news reporting, where immediacy and impact are paramount.  

Also, the “How-To Headline” is ideal for practical and instructional content. Headlines like “How to Create a Stunning Resume in Five Easy Steps” resonate with readers seeking solutions or learning opportunities. This style is highly effective for self-help, tutorials, and educational pieces.  

Still in a similar vein, the “Question Headline” engages readers by directly addressing their concerns or curiosity. An example like “What Does the Future Hold for Electric Vehicles?” invites readers to seek answers within the article.  

 

The “Command Headline” which is the sixth headline, uses an authoritative tone to compel action or interest. For instance, “Start Investing Today to Secure Your Future” directs readers toward a specific goal or idea.  

Seventhly, the “Reason-Why Headline” organizes information in a structured, list-based format. A headline such as “7 Reasons Why You Should Visit Iceland This Summer” appeals to readers who enjoy digestible, enumerated content.  

Eighthly, the “Emotional Headline” taps into human feelings to foster a connection. For example, “Heartbroken Parents Share Their Stories After School Shooting” evokes empathy and compels readers to engage with the story.  

 

Also, the “Wordplay Headline” adds a touch of creativity and humor, making even complex topics more palatable. An example like “The ‘App’-etizer Economy: How Tech Startups Are Feeding Growth” blends cleverness with relevance.  

Tenthly, the “Brand Name Headline” incorporates well-known names to add context or credibility. A headline such as “Apple vs. Samsung: The Battle for Smartphone Supremacy” leverages brand recognition to attract readers.  

Moreover, the “Best Headline” highlights the crème de la crème of any category. For instance, “The 10 Best Movies to Watch This Holiday Season” appeals to readers seeking curated recommendations.  

 

Furthermore, the “Two-Part Headline” combines two related ideas for added impact. An example like “Climate Change: A Crisis or an Opportunity?” juxtaposes contrasting perspectives to engage readers.  

Similarly, the “Relational Headline” personalizes the subject, making it relatable to the audience. A headline like “Here Is How to Stay Fit While Working a Desk Job” connects directly with readers’ experiences.  

In addition, the “Location-Specific Headline” targets a regional audience. For example, “Why Seattle is Leading the Green Energy Revolution” resonates with a geographically focused demographic.  

 

Moreover, the “Challenging Belief Headline” uses reverse psychology or unconventional statements to provoke interest. A headline like “Why Failure Might Be the Best Thing for Your Career” challenges conventional wisdom to grab attention.  

Additionally, the “Confrontational Headline” takes a bold stance to ignite debate. For instance, “Traditional Publishing is Dying: Here’s Why” invites readers into a discussion.  

Another style, the “Testimonial Headline”, uses personal stories to humanize a subject. An example such as “‘I Quit My Job and Found Happiness,’ Says Former Executive” adds authenticity to the narrative.  

 

Furthermore, the “Backed-by-Science Headline” uses data or research findings to enhance credibility. For instance, “Studies Show Meditation Reduces Anxiety by 40%” appeals to evidence-driven readers.  

Finally, the “Background Headline” sets the stage by providing context before diving into specifics. A headline like “The History of Cryptocurrency: From Bitcoin to Blockchain” prepares readers for a detailed exploration.  

 

The strategic application of these headline styles can elevate any piece of writing, whether for news articles, blog posts, or advertisements. Headlines function as the bridge between the writer’s intent and the reader’s engagement, ensuring the message is not only seen but also understood.  

For professional writers, understanding the nuances of headline crafting can sharpen their skills and broaden their appeal. It is a craft that requires practice, creativity, and a deep understanding of the audience. Whether you aim to inform, persuade, or entertain, the right headline style can make your writing stand out in a crowded digital landscape.  

In fact, headlines are the unsung heroes of compelling communication. They are the first impression, the initial handshake, and the deciding factor in whether a piece of writing resonates. By mastering these 19 headline styles, writers can not only capture attention but also foster meaningful connections with their audience. The next time you craft a headline, let these strategies inspire your creativity and elevate your work to new heights.  

In the tapestry of life’s challenges and triumphs, the words of Philippians 2:3-4 offer a guiding light:  “Do nothing out of selfish ambition or conceit, but in humility consider others as more important than yourselves. Everyone should look not to his own interests, but rather to the interests of others.”  

This scripture is more than just a spiritual admonition; it is a framework for leadership, a beacon for service, and a call for selfless governance. In the context of Nigeria’s political landscape, these verses resonate deeply, highlighting what is sorely missing in the corridors of power, humility, empathy, and a commitment to the common good.

Nigerian politics has long been plagued by the twin evils of selfish ambition and conceit. Many politicians view public office as an opportunity to enrich themselves and their cronies rather than a platform to serve the people who entrusted them with power. This culture of self-centered governance is evident in the disparity between the lavish lifestyles of those in power and the daily struggles of the average Nigerian.  

 

While millions grapple with poverty, unemployment, and lack of access to basic amenities, political leaders flaunt ostentatious wealth. It is as though the words of Philippians 2:3-4 are forgotten, replaced by a drive for personal gain at the expense of the nation’s welfare.

The scripture challenges leaders to look beyond themselves and prioritize the interests of others. This is not a call for performative humility but for genuine servant leadership. True leadership, as modeled by Christ, is rooted in selflessness, empathy, and the recognition that every decision made impacts real lives.

For Nigeria’s politicians, this means listening to the people. Therefore, governance must begin with understanding the needs of the citizenry. Leaders must leave their ivory towers and engage directly with the people they serve. Policies crafted in isolation, without input from the masses, often fail to address the real issues.  

 

Secondly, Nigerian politicians must fight for equity and justice. They should understand that humility in governance means creating systems that work for everyone, not just a privileged few. It means ensuring that resources are distributed fairly, infrastructure reaches all corners of the nation, and every Nigerian has a chance to thrive.  

Thirdly, Nigerian politicians must be accountable to the people. Being accountable to the people is germane for Nigerian politicians as the interest of the nation must supersede personal gain. Politicians should be willing to answer for their actions, being transparent in their dealings and open to criticism.  

Fourthly, Nigerian should always endeavor to be leading sacrificially.  This is as true leaders often make sacrifices for the greater good. This may mean rejecting the allure of corruption, working long hours to solve pressing issues, or prioritizing the welfare of citizens over personal comfort.

 

In fact, the reason for demanding the foregoing expectations from Nigerian politicians as highlighted in the foregoing viewpoints cannot be pooh-poohed with mere wave of the hands as the Nigerian Reality is unarguably that of a leadership deficit.   

From independence to the present, Nigeria has experienced a litany of unfulfilled promises and missed opportunities, largely due to the lack of selfless leadership. The selfish ambition of a few has robbed the nation of its potential.  

The recent removal of fuel subsidies and the palliative measures proposed have starkly exposed the gap between the ruling class and the people. While politicians speak of economic reform and growth, the man in the street struggles to afford a meal. A true commitment to Philippians 2:3-4 would mean crafting policies that ease the burden on the masses, not exacerbate their struggles.  

 

Consider the ongoing failure to address key sectors such as education, healthcare, and security. A leader who genuinely places others before themselves would prioritize these areas, knowing they are the bedrock of a thriving society.  

While Nigeria has its share of challenges, there have been shining examples of leaders who embodied humility and service. Leaders like Nelson Mandela remind us of what is possible when a politician prioritizes the interests of the people above personal ambition. Mandela’s willingness to forgive and work towards a united South Africa serves as a template for leaders everywhere.  

In Nigeria, we have seen glimpses of such leadership in individuals who have dedicated themselves to public service with integrity. These examples, though rare, remind us that humility in governance is not a myth but a possibility.

 

For Nigeria to rise above its challenges, our leaders must embrace the principles of Philippians 2:3-4. It begins with a shift in mindset, thus, from rulers to servants. In fact, given the foregoing backdrop, politicians must see themselves as servants of the people, entrusted with the responsibility of governance.  

In a similar vein, there must be a shift in mindset, from personal gain to public good. Without a doubt, decisions should prioritize what benefits the majority, not the pockets of a few.  Also, there should be a shift in mindset from conceit to collaboration.  In fact, leadership requires collaboration with all stakeholders, citizens, civil society, and even political opponents, to build a stronger nation.  

Contextually analyzing this issue from the perspective of a role for citizens, it is expedient opine that   while this article focuses on politicians, the responsibility also lies with the electorate. Nigerians must demand accountability, transparency, and humility from their leaders. Elections should be a time to reward selfless service and reject selfish ambition.  

 

Moreover, citizens can embody these principles in their daily lives, fostering a culture of humility and service that transcends political affiliations and strengthens the nation’s moral fabric.  

Philippians 2:3-4 challenges all of us, especially those in positions of power, to act selflessly and prioritize the needs of others. Nigeria’s politicians must internalize these values if the country is to move forward. The current realities demand leaders who will serve with humility, placing the interests of the people above their own.

This is not just a spiritual ideal; it is a practical necessity. Selfless leadership is the cornerstone of good governance and the pathway to a better Nigeria. Let every leader remember that true greatness lies not in how much you accumulate for yourself but in how much you give to those you serve.

In Nigeria, the media landscape is as dynamic as it is fraught with challenges. Among these challenges, the misinterpretation and practical application of defamation laws often leave journalists in a precarious position. While theoretical understanding gained in journalism schools equips media practitioners with foundational knowledge, the realities in the field often reveal stark gaps between what is taught and how defamation law is applied.  

The present case between renowned legal luminary Afe Babalola and activist Dele Farotimi, though not involving a journalist, serves as a powerful inspiration for this discussion. The defamation allegations in this case are being viewed through the prism of criminality rather than civility, a departure from what is taught in journalism classes. In journalism schools, defamation is addressed within a civil framework aimed at restitution and reputation repair, not criminalization. The handling of the Babalola-Farotimi case underscores the urgent need to critically examine how defamation laws are interpreted and applied in Nigeria.

Dele Farotimi

Defamation, under Nigerian law, refers to any published or spoken statement that injures the reputation of another person, exposing them to hatred, ridicule, or contempt. It is divided into two categories: “libel”, which covers written statements, and “slander”, which pertains to spoken words. In legal theory, for a statement to be deemed defamatory, it must be proven to be false, published to a third party, and damaging to the plaintiff’s reputation.  

 

Journalism schools emphasize the civil nature of defamation cases, teaching that redress is sought through the courts to repair reputations or seek monetary compensation. Criminalizing defamation, as seen in certain Nigerian cases, deviates from these foundational principles, creating an atmosphere of fear and intimidation among journalists and other commentators.

In journalism schools, aspiring reporters are taught the importance of verifying facts, seeking the truth, and exercising caution when reporting stories that could damage an individual’s reputation. Students are also introduced to defenses against defamation, such as the truth of the statement, privilege (absolute or qualified), fair comment on a matter of public interest, and lack of malice.

These principles instill a sense of responsibility and accountability, yet the real world often presents journalists with a different and more hostile reality.

 

Once in the field, Nigerian journalists face a different reality. They often work in an environment characterized by inadequate legal protections, institutional corruption, and an uneven judicial system. The interpretation and enforcement of defamation laws are frequently skewed to favor the influential and powerful.  

Afe Babalola

The ongoing legal battle between Afe Babalola and Dele Farotimi underscores the disparity between theoretical understanding and real-world practice. Farotimi, known for his vocal activism, has been accused of making defamatory remarks about Babalola. Instead of handling the matter civilly, as defamation cases are traditionally managed, the case has been treated with undertones of criminality.  

This approach not only intensifies the ordeal for the accused but also sends a chilling message to journalists and public commentators. When defamation is treated as a criminal matter, it raises questions about the erosion of free speech and the weaponization of legal frameworks to stifle dissent.

 

Cases to be referenced in this context cut across that of Rufai Oseni and the N5 Billion Libel Suit,  “People Gazette and the Malami Report”, and  “Agba Jalingo’s Prolonged Legal Battle”.  

Detailing the foregoing cases, it is germane to explain in this context that Arise TV journalist Rufai Oseni faced a N5 billion lawsuit from Ogun State Governor Dapo Abiodun over comments questioning the governor’s qualifications. This case exemplifies the disproportionate financial claims often leveraged to silence journalists.

In a similar vein, an investigative report implicating Nigeria’s Attorney General, Abubakar Malami, led to threats of legal action, despite being evidence-backed. The threat of lawsuits like this stifles investigative journalism and undermines public interest reporting.

 

Also, Cross River State journalist Agba Jalingo faced both defamation and cybercrime charges for his critical reports on the state governor. The drawn-out legal proceedings highlight how defamation laws can be weaponized to deter critical reporting.

Against the foregoing backdrop, it is not a misnomer to opine that challenges Journalists face in practice are varied, and manifest in the form of cost of legal defense.  This can be explained from the perspective of the fact that the financial burden of defending against defamation lawsuits often cripples journalists and media houses, leaving them vulnerable to coercion or settlements.

Looking at the issue from the perspective of lack of legal knowledge, it is germane to opine that not a few journalists lack a deep understanding of how to navigate legal disputes, exposing them to exploitation by litigants.

 

In a similar vein is the weaponization of the law as defamation laws are frequently wielded as tools of intimidation, particularly by the powerful, to suppress unfavorable reports.

Also, is weak institutional support, and this can be seen in Journalists who often face legal battles alone, as media organizations and unions fail to provide adequate backing.

Without a doubt, there is the need for reform. In fact, the cases highlighted above, particularly Afe Babalola versus Dele Farotimi, show the urgent need for reforms in the interpretation and application of defamation laws. 

 

Given the foregoing, recommendations in this context include enhanced legal training.  Therefore, Journalism schools should include practical workshops on defamation law, featuring legal professionals to prepare journalists for real-world scenarios.  

In a similar vein, media organizations and unions must create frameworks to provide legal assistance to journalists by providing Pro-Bono legal support. 

Also, there is need for judicial reform, and to achieve this, Nigerian courts should prioritize distinguishing valid defamation claims from those designed to harass journalists.  

 

Close to the foregoing is the entrenchment of law review.  This is as a review of Nigeria’s defamation laws is necessary to ensure alignment with international best practices that balance free speech with protection against reputational harm.  

In fact, there is the need for media accountability. Meaning, Journalists must adhere to ethical standards, including fact-checking and fairness, to avoid genuine defamation claims.

The gap between theoretical understanding and real-world application of defamation laws poses significant risks to free speech and journalism in Nigeria. Cases like Afe Babalola versus Dele Farotimi expose the tendency to weaponize the law, moving away from its intended purpose as a civil remedy. Bridging this gap requires systemic reforms, stronger institutional support, and a renewed commitment to ethical journalism. Only then can Nigerian journalists effectively fulfill their watchdog role without fear of undue legal intimidation.

The Minister of Works, David Umahi, has said that if Nigeria should close its widening infrastructure gap, projects cannot be funded by the government alone, but with a combination of bonds and loans.

A statement in Abuja yesterday by the minister’s spokesman, Uchenna Orji, noted that Umahi was speaking during an investigative hearing of the Senate Committee on Works on contractors’ slow pace of work on some road projects.

Umahi stated that President Bola Tinubu remains one of the few leaders who have taken the decision to give priority to inherited projects.

While lauding the lawmakers for closely watching the contractors to ensure value for money as well as speedy delivery of all the ongoing road projects, the minister highlighted current impediments, but assured that the President was tackling the situation.

He said: “It’s very rare for a president to come on board and he decided to ignore new projects and decided to take on all the inherited projects and do them at the same time. It’s very rare.

“And we have a country where we want to make an omelette, but we don’t want to strike an egg. Road projects cannot and will never be executed to the satisfaction of the public by using budgetary allocations.

“There must be different kinds of funding. These different kinds of funding must have to come from either bond or loan  to do the job. But the public is saying, no, the president is taking a loan.

“But the president is taking a loan to invest in infrastructure development. And that’s what every developed country follows.”

Speaking on the efforts made by  the ministry on the Odukpani-Aba-Odukpani-Ikot Ekpene road, he disclosed that the thickness of the asphalt pavement has been increased to ensure longevity.

Chairman of the Senate Committee on Works, Senator Barinada Mpigi, in his remarks, stated that the Senate was prepared to fully back actions that hold contractors accountable and put an end to practices that delay project delivery timelines.

He warned that it was no longer business as usual for contractors to collect tax payers’ money and delay in completing the projects.

“His (Umahi’s) actions in revoking underperforming agreements and ensuring that public funds are redirected to more capable contractors reflect a deep commitment to the Renewed Hope Agenda of this administration.

“This agenda prioritises infrastructure as the backbone of economic revitalisation, and we in the senate will support every step taken to ensure its success,” he noted.

He also decried the hardship contractors’ behaviour has caused road users, stressing that the deplorable condition had resulted in devastating consequences with  precious lives lost on the highways.

Mpigi added: “Contractors, including RCC, have received substantial funds, including the N15 billion that was injected into this project, yet delivery remains elusive.

“The other stretch of the East-West Road has contractors like RCC, Setraco, and Gitto who have been paid billions, yet the pace of work is far from acceptable,” the senator added.

Meanwhile, the Senate Committee on Works has given Julius Berger Plc an ultimatum to appear before it.

In a motion moved and adopted during the investigative hearing, the Senate resolved that it would have no option than to issue a warrant of arrest on Julius Berger Plc should it fail to appear before it as scheduled.

Moving the motion, a member of the Committee, Senator Asuquo Ekpenyong said: “Messrs. Julius Berger Nigeria Limited is not here. Now, my understanding is that Messrs. Julius Berger Nigeria Plc bid, was selected, and awarded this job.

“Funds from taxpayers across this country were disbursed to them. Our understanding is that they showed up on site for a brief period and have since abandoned the site.

“It is our collective resolve as a committee that under the new minister’s rule, Julius Berger should be produced to this committee in 24 hours,  failure of which will lead to our invoking our constitutional powers and issuing a warrant of arrest on messrs. Julius Berger Nigeria Plc.”

[Thisday]

 

Dear Readers,

As I have had the course to point out in other epistles, “How did we get here?” is a refrain often heard among a defined group of the society that you probably belong to -as a reader of these notes. It works this way: in the face of news of violence by criminals and terrorists, or about the sloppiness of public officers, preposterous demands and ideas from organised groups in the society, and the desperate and desolate state of citizens and consumers, I am sure that just like me, you have found yourself asking or being asked the question “how did we get here?”. We tend to hear and use such a common refrain when faced with heart-wrenching events and the uncomforting state of the country. The “How did we get here?” refrain comes up, especially when the sad events we are informed about or have to deal with are either totally alien to our usual or imagined way of being a people or contrary to our projected or desired idea of Nigeria.

I have often replied that “we got here” because of our inability to recognise the possible drama, where not tragedy, a comedy can lead to. Evil rarely happens all of a sudden; it tends to come gradually from lone voices and little accidents. It then grows into disaster when we don’t curb or at least recognise it for what it is and when it rears its head. It is easy in this context to see how correct the Spanish essayist and philosopher Baltasar Gracián is when he warns us, “Never open the door to a lesser evil, for other and greater ones invariably slink in after it”.

 

The Muslim Rights Concerns Group, known as MURIC, is, by all accounts, a numerically small group whose strength lies in its access to media and other communication channels. Many of us started noticing the group on WhatsApp and then in the Press. Let us be clear: there is nothing wrong with being small and no particular virtue in being big. MURIC is led and represented mainly by a seemingly innocuous scholar of Islamic studies called Professor Ishaq Akintola. He is now more known for his MURIC activities than his dedication to Islamic eschatology. It is what an individual or a group does that matters.

And therein lies the rub because for some time now, MURIC, by a deliberate, voluntary and coordinated effort, has consistently and growingly become the leading voice for unnecessary and toxic divisiveness. A simple search online will give you a clear idea of what I mean. I suggest you type in MURIC into any search engine of your choice. The result will amaze you.

This last time we dedicated some time to Professor Ishaq Akintola and his MURIC on this page was when he, in the name of MURIC, called for a rejection of Babajide Sanwo-Olu as governor of Lagos State, not because of any act or omission as governor. Then, the rejection was not justified by any allegation of anti-Muslim or anti-Islamic policies or programmes. It did not even accuse Sanwo-Olu of discriminatory appointments and nominations. Instead, it was based on a call for a rotation that hinged on flawed arithmetic and ahistorical understanding of Lagos. MURIC wanted Babajide Sanwo-Olu out of office simply because he is a Christian.

We pointed out then that Yorubaland, where MURIC operates freely and is recognised and given a chair on discussion tables, rightly prides itself on its cosmopolitanism. We reflected aloud then that in Yorubaland and culture, there is no basis for religious separation, let alone religious discrimination; everybody is related to someone from another religion.

Please note that saying everybody is related to someone from another religion in Yorubaland is a factual, not a symbolic, statement. This harmonious lifestyle has allowed Yoruba people to separate religion from politics easily, and it has never mattered to them how a politician prays or what they eat. The easily predictable effect of such arrangements is that, in most cases, merit and personal relationships trump religious sectarianism.

Clearly, such not-so-subtle reflections have affected Professor Ishaq Akintola and his MURIC. They have continued in their ways, and just on the last day of November 2024, they came out to say that GOTV is forcing Christianity on Nigerian Muslims, and they have called on, rather they have instructed the international television outfit to cease transmission of Christian programmes or be faced consequences that range from Muslims de-subscribing from GOTV to other consequences. MURIC gave the station seven days to comply or face its wrath—a sort of fatwa- for the obnoxious, prejudiced and ill-advised practice of televising Christian programmes. Yes, in 2024, Professor Ishaq Akintola considers televising Christian programmes obnoxious, prejudiced and ill-advised.

It is time to tell Professor Ishaq Akintola that he and his MURIC threaten our harmonious living in Yorubaland and that we will soon start treating them as a threat. He has a choice: he and those who think like him can move to where the Taliban rule; we have a duty to save ourselves from his ilk and similar threats.

It is difficult to precisely diagnose why MURIC will want to destroy our enviable harmony. Because there is no clear benefit to most, it is not logical to conclude that of its own volition, MURIC wants to turn Yorubaland into the Nigeria of today wherein division or at least suspicion of division reigns. Such a conclusion will not make sense without explaining why. There are politicians who, for their ambition, need to divide people into religious and ethnic groups. They tend to do so to take advantage of their people and subjugate those different from them. By its admission, MURIC is not a political group. Are we to suspect that MURIC is acting as an agent at the behest of a principal?

Yes, you are right. If such a principal exists and MURIC is an agent, it is because such a principal cannot show their face, and their intention cannot be good for our democracy and harmony.

The freedom that we and even MURIC enjoy and allows us to live in peace and for prosperity, no matter how relative and improvable the situation, is the fruit of a system that enables us to learn, love and trade in harmony, not division and suspicion. It is the duty of all of us to judiciously and jealously guard that harmony and democracy against all those who threaten it openly and consistently.

Our religious leaders and academics, as well as our politicians and the media, must show they have foresight. Today, the threat is MURIC; tomorrow, it might be someone worse.

Anthony Kila is the Institute Director at CIAPS.

 

Friday, 06 December 2024 08:11

[OPINION] Beyond CJN Onnoghen - Abdu Rafiu

For those who are conscious of the loftiness of the Office of the Chief Justice, the victory of the Hon. Justice Walter Samuel Onnoghen at the Court of Appeal is cause to heave a sigh of relief, indeed for rejoicing. It was release from the entrapment and weight of dross that had settled on the nation’s soul for nearly five years. I was convinced the trial of Chief Justice Onnoghen was ill-motivated and the judgment perverse. In most countries of the civilized and free world, the Office of a Chief Justice is by far more hallowed than that of a President. The reason is not far to seek. The hallowed chamber of a Chief Justice is indeed one that is rarely discussed and when it is done, it is in whispers! It is an office that is approached with trepidation and in awe. A President is a politician and is exposed. While a President is heard and seen, a Chief Justice must necessarily be an introvert of a sort, heard but not seen—and when heard, only sparingly. What could be a more apt picture to prove this than that painted by General Yakubu Gowon, then the Head of State? It was at an event in Lagos chaired by the then Chief Justice of Nigeria, Dr. Teslim Elias. You can trust the General to draw effortlessly from his armoury of humour. Explaining why he arrived early for the programme, the Head of State said he did not want to be charged with the contempt of court with Justice Elias already seated!!

As I did promise last week, following is one of two articles I wrote in January, 2019, on the trial of the then Chief Justice Walter Onnoghen:
It is in the nature of Nigerian politics that when elections draw close and the contending parties seem equally matched, we begin to witness strange developments. The most dramatic and alarming has to do with charges bordering on assets declaration by Walter Samuel Onnoghen, the Chief Justice of Nigeria. The six-count charge is in public domain. Lawyers have been engaging themselves as they are wont to do in brickbats even before they get to court in their wig and gown, predictably because of the personality and the office involved, and evidently because it is suspected the charges have political undertones—at this late hour. Look at the speed. An attempt was made on Thursday, 09 January, to serve the CJN court papers. He was expected to have studied them and filed his reply the following day, that is by Friday, 10 January, and by Monday, 14 January he was expected to report at the Code of Conduct Tribunal to stand trial and answer to allegations against him by the Code of Conduct Bureau. That is the Chief Justice being treated this way, like a common felon.

Justice Onnoghen was confronted with the charges 36 days to the country’s most crucial elections, the Presidential and National Assembly polls. As I write, the election is only 28 days away. We do not know how the election will go. If it is disputed the CJN will have a pivotal adjudicatory role. When the trial begins at the Code of Conduct Bureau Tribunal, being on trial, the Chief Justice will be required to recuse himself—recuse, a word strange to our lexicon but today made popular and forced into our consciousness by erstwhile dumped Donald Trump’s Attorney-General, Sessions. How anyone expects political meaning will not be read into the move against the Chief Justice beats me hollow. Professor Itse Sagay is right in saying that no one is above the Law. But while that is true what could lend itself to an embarrassment is when and how the forces of the Law are deployed against a Chief Justice, the Chief Justice of Nigeria. The Chief Justice is the chief priest in our Temple of Justice. He is the embodiment of justice and our judicial system. He is chairman of the National Judicial Council and also of the Federal Judicial Service Commission. In these roles he is the face and head of the third arm of the government. In these onerous and sacred responsibilities he is expected to, like Caesar’s wife, be above board. What a Temple connotes is a certain sacredness and sanctuary that bows the spirit.

What happens if the CJN is found not to be above board and unworthy of his high office will necessarily agitate our minds. I will come to this presently.
To begin with, what does the law say? Lawyers are in their elements in matters of this nature, displaying not just knowledge of the law, but skills in the elucidation of the light the law is supposed to beam to the dark recesses of living. And they are at it in the court of public opinion.
“Subject to the provisions of this Constitution”, the Law reads, “every public officer shall within three months after coming into force of this Code of Conduct or immediately after taking office and thereafter:
a). at the end of every four years, and
b). at the end of his term of office, submit to the Code of Conduct Bureau a written declaration of all his properties, assets and liabilities and those of his unmarried children under the age of 18.

“Any statement in such declaration that is found to be false by any authority or person authorized in that behalf to verify it shall be deemed to be breach of this code.’’

A powerful team of 47 senior lawyers have lined up and, indeed, announced their presence to defend the Chief Justice. They are joined by 43 other lawyers who consider themselves up to the task. Their first task is to establish that the Tribunal has no jurisdiction to try a judicial officer without the complaints against him being first examined by the National Judicial Council which can then recommend him to a court or as in this case of assets declaration, to the tribunal established for the purpose. This is also the position of the distinguished lawyer, Aare Afe Babalola. I believe this is to protect the independence of the judiciary as the third arm of the government. If it were not so, an Administration such as Buhari’s which is irritated by the Israelite’s journey of the rule of law in the courts and has complained loudly about its frustration, would have overrun the Judiciary and dealt with matters with great haste and alacrity.

Babalola had this to say: “No country, no matter how well intentioned its political leaders are, can aspire to greatness if its judicial arm is denigrated and held in contempt. While the Judiciary itself must be awake to its huge responsibilities, its efforts in this regard will not be helped by the erosion of its independence. I am of the view that the constitution requires that any infraction by the said judges be firstly investigated and resolved by the National Judicial council to the exclusion of any other body or authority.”

There is, however, another set of lawyers who believe that the Chief Justice is not among public officers covered by immunity. They do not see it as an assault on the Judiciary the way their national association, NBA, is viewing it. It is tempting to ask: “Did the CJN breach the code of conduct or not especially in view of the seriousness of the charges against him?” That is precisely, without conceding the particulars of the charges, what his lawyers are saying, especial without going through the laid down process of the matter first being examined by the National Judicial Council.

The assets in terms of bank lodgments in local and foreign figures in the public domain are incredible. Whether the lodgments are true or false is another kettle of fish. The Chief Justice cannot be unaccustomed to banking rules and sanctions that make it mandatory for banks to report to authority lodgments in excess of a given amount by individuals and companies, rules for financial houses in all countries of the free world. The CJN would know if lodgments into his account were being monitored. If they were true, he would have played into the hands of Buhari’s boys who would be elated to feed our huge appetite we are wont to display for scandals.

Declaration of assets and properties by the CJN is by virtue of his being a judicial officer. This means that although he may not be covered by immunity as a public officer, being a judicial officer makes all the difference. The due process laid down in the constitution for a judicial officer stipulates that his case should first be heard by the National Judicial Council. This exempts him from going straight to the Code of Conduct Tribunal as the court of first instance.

The second point is, what will the spectacle be like seeing the Chief Justice in the court facing criminal charges? The ugliness of such a scenario would be unprecedented and matchless. Just for minute, consider the picture that would flow before the eyes is a Chief Justice in his full regalia, the dignity and power invested in that office standing in the dock! And this is the officer of the law being dragged to stand in the dock and before a junior judge.

It is not without foundation that justices are addressed as lords. It is because it is only justices that have the power of life and death over their fellow human beings. In that office, when they mount the throne, they are assumed to be half a step higher than their fellow men. They are an embodiment of the Law and Justice. And wisdom! These are precipitations of attributes of the higher Laws that govern the entire universe, indeed the whole of Creation. Certainly, the humiliation of a Chief Justice no matter the degree of moral deficit is not just a humiliation of the Judiciary, but of the whole country. Assuming, without conceding, that the charges are true, the question that would arise is: Was due diligence as well as exhaustive background and security checks not carried out before Justice Onnoghen was appointed the Chief Justice of Nigeria?

In my view, since trial of a criminal offence is not statute barred, moving against Justice Onnoghen should have waited until his retirement which is only two years away. By that time, another Chief Justice would have been in the saddle to hold and brandish the sanctity of the office before our gaze and consciousness.
As I reflected more deeply on this event, however, I asked myself how some other person in the Villa, say Obasanjo, for example, would have handled this situation so that unintended grave damage would not be done to the judiciary and the image of the country. What scenario would have played out? This is assuming again that the charges are unassailably true, and I am not saying they are. Armed with the report, Obj would have gone to meet the Chief Justice in his home in the dead of the night, say 2 a.m. After pleasantries and getting his host relaxed with jokes and humour, and perhaps some comestibles, he would bring out a copy of the document and ask the CJN to confirm the highly explosive and confidential report he had with him. Upon confirmation Obj would suggest to him to consider tendering a letter of resignation in view of the effects the report going out would have before the public and the international community. He would say to him that if he did not mind, he might wish to see a draft resignation letter he already brought with him for the CJN. All Onnoghen would need to do would simply be to sign it. Reason for the resignation: On health grounds.

Both would agree to keep their meeting and agreement exceedingly confidential, completely away from the prying eye of the Press. That would be the first visit. On the second visit, Obasanjo would go with Hon. Justice Uwais, a highly revered former CJN and Afe Babalola whom he admires and trusts a lot, to negotiate certain terms of disengagement. The third step Obj would take is after six months or so, he would appoint Hon. Justice Onnoghen an ambassador to Tunisia!
The trial of Chief Justice Walter Samuel Onnoghen will diminish us all. The able lawyers must deploy their knowledge of laws and their skills to ensure that the CJN does not go into the dock. What is at stake is beyond the denigration of a Chief Justice, but the humiliation of the Nigerian Judiciary and the nation as a whole.

First published on 17 January, 2019

Taxation is an indispensable tool for governments worldwide to raise revenue and promote economic development, as domestic revenue mobilisation is key to sustainable development globally. Generally, the productivity of the Nigerian tax system has not been encouraging, mainly due to the low level of voluntary tax compliance. Consequently, the government has, over time, embarked on various tax reforms to ensure maximum performance of the tax system for better economic outcomes. Over the past decade and a half, the government has attempted major tax reforms informed by the realisation of the glaring inequalities and inefficiencies that have resulted from imposing high rates on constricted tax bases under complex legislation in the face of weak tax administration. Under such circumstances, the tax policy’s redistributive, developmental and revenue goals became largely unrealisable.
The present administration, to reform the tax system, proposed Revenue Reform Bills, 2024 to the National Assembly to amend/enact four laws, namely: (i) the Nigeria Tax Administration Bill, (ii) the Nigeria Revenue Service Establishment Bill, (iii) the Nigeria Tax Bill, and (iv) the Joint Revenue Board Establishment Bill. The stated objectives of these bills are to expand Nigeria’s tax base, improve compliance, and establish sustainable revenue streams for the nation’s development. On the one hand, the Bills can potentially increase government revenue, which would have a trickle-down effect on the economy through increased funding for public goods and services, such as infrastructure, education and healthcare; on the other hand, some of its provisions may have negative impacts on businesses and individual consumers if not adequately considered and redrafted.
This analysis aims to highlight some salient provisions of the proposed Bills, discussing the salutary nature of the provisions and implications on the economy.
 
Salient Provisions of the Bills
 
Review the formula for sharing the value-added tax (VAT): Clause 77 of the Nigeria Tax Administration Bill provides for a reduction of VAT distribution to the Federal Government from 15 per cent to 10 per cent and concedes 55 per cent and 35 per cent to state governments and local government councils, respectively. It also provides under Clause 22 (12) that a 60 per cent derivation shall be reflected in the sharing formula of VAT standing to the credit of states and local governments in the spirit of fairness and justice.
 
Tax Incentives. Clause 22 (5-9) of the Nigeria Tax Administration Bill provides tax incentives for defined beneficiaries or entities that will either be exempted from the taxable community or be incentivised to spur economic growth and guarantee collective prosperity. It provides for Zero VAT on exports and essential consumption by low-income earners and exempts food and related items from VAT with the prospect of reducing the rising food prices and increasing the purchasing power of the people. Also exempted from VAT are rents, public transportation, renewable energy, etc.
 
Tax waiver for low-income groups from Personal Income Tax. Chapter 2 of the Nigeria Tax Bill completely takes the tax burden off the low-income bracket of the society. To qualify for the tax waiver, the employee must be earning N800,000 and below annually. The threshold covers all minimum wage earners or all low-income households within the threshold, ostensibly to reduce their tax burden and boost their purchasing power.
Exemption of small businesses from payment of taxes. The Bill raises the threshold for the grant of tax exemption from the present N25 Million annual turnover to N50 Million to benefit small businesses. Small businesses with total assets of N250 million are also exempted. It is posited that since small businesses constitute about 48 per cent of GDP and provide employment all over the country, the exemption of such businesses from tax burden will positively impact their operations and encourage the growth of the entrepreneur class in the country.
 
Streamlining of multiple taxations. To address the perennial concerns of the business community about multiple taxation, Clause 56 of the Bill provides for a significant reduction in company income tax, which will be effected in two stages. The Bill proposes a reduction from the current 30 per cent to 27.5 per cent in 2025 and 25 per cent in 2026. It also imposes a development levy of 4 per cent to harmonise the multiplicity of taxes and levies companies pay. The levy will be reduced at intervals to 2 per cent in 2030 and devoted to funding the Nigerian Education Loan Fund (NELFUND), thereby phasing out the 2.5 per cent education tax, the 0.25 per cent National Agency for Science and Engineering Infrastructure tax and the 1 per cent National Information Technology Development Levy. Thus, in place of all these taxes and levies, companies will only pay a 4 per cent development levy from 2025 to 2029 and 2 per cent after that to fund the student loan scheme. Given the millions of indigent Nigerians expected to benefit from the NELFUND scheme, the provision is commendable as it will bring succour to the low-income bracket of the population.
 
Promotion of synergy: The Nigerian Revenue Service Bill seeks to promote synergy between and among the three tiers of government. This includes- discretionary power to delegate tax collection functions, harmonise revenue administration, reduce the cost of revenue collection and remove all forms of bottlenecks inhibiting revenue remittances to the federation by government agencies.
 
Implications of the Tax Reform Bills 
 
A critical analysis of these proposed amendments will reveal implications for individuals, corporate entities and national and sub-national governments. These include:
 
Increased Tax Burden: The VAT tax rate increase is not in the interest of Nigerian consumers and small businesses. The proposed increase in VAT from 7.5 per cent to 10 per cent is potentially an increase in the prices of products. For a tax system to be used as an instrument to uplift the welfare and living standard of the people, put smiles on their faces and direct the course of the economy towards growth and development without losing its traditional grip of revenue generation, it must strive to balance the need for revenue generation against the desire to preserve the taxpayer. In other words, the Nigerian taxpayer must not be taxed to death. VAT rate increase is ill-timed, coming in the heat of the effects of the withdrawal of subsidy on petrol. The redistribution of income argument, where higher taxes are imposed on the rich to provide social services in favour of the poor, is not even obtainable under a regime of a general increase in VAT rate as proposed. VAT as a consumption tax can only be imposed in favour of the poor, where the increase is aimed at taxing the rich at a higher rate and not a flat rate as proposed.
 
Increased Administrative burden: The proposed reforms could also lead to an increased administrative burden on both tax authorities and businesses and impact negatively on the economy in the following ways. Clause 8(2) of the Nigeria Tax Administration Bill 2024 makes the provision of a Tax ID a mandatory requirement or precondition for opening a new bank account or operating an existing account. This provision, though, has the advantage of identifying taxpayers in the country; it may discourage banking habits, particularly for those employed in the non-formal sector. A lot of money may circulate outside the banking system. Clauses 20, 23 and 24 of the Nigeria Tax Administration Bill 2024 have proposed to make filing of monthly returns mandatory for specific categories of businesses, including Air Transport and Mining. This can increase the operational cost of businesses, which will be transferred to customers.
 
Clause 75(1) of the proposed Tax Administration Bill gives the President the unlimited powers to exempt from income tax any company or class of companies and any profits of any company or class of companies from any source on any ground which appears to be sufficient. By Clause 75(2), the President may, by order, amend, add or repeal any tax exemption. These unlimited powers are susceptible to abuse in a political environment where there are limited checks on the use of presidential powers. Clause 25 of the Joint Revenue Board of Nigeria (Establishment) Bill 2024 provides requisite qualifications for appointment as a Commissioner of the Tax Appeal Tribunal, including a retired public servant with at least 10 years’ experience in tax administration. Clause 27 of the same Bill provides that a person shall cease to be a Tax Appeal Commissioner where that person, among others, attains the age of 70 years. With the retirement age of 65 years from public service, the above provisions regarding appointment and pleasure to be a commissioner can disqualify experienced manpower from serving as Commissioners on the tribunal.
 
VAT Distribution Formula
 
Clause 77 of the Nigeria Tax Administration Bill deals with the distribution of VAT revenue. According to the clause, 10 per cent, 55 per cent, and 35 per cent shall be distributed to the federal, state governments/the federal capital territory, and the local governments, respectively. The proviso, however, is that, of the percentage accruing to the State and Local Governments, 60 per cent of it shall be based on the principle of derivation. This proviso has generated mixed reactions from stakeholders from different segments of the country who have expressed their fears that it could lead to an unfair revenue allocation to their states.
 
What needs to be made clear is that in the context of VAT-generated revenue, two mutually inclusive actions are indispensable: production and consumption. Production cannot be complete without consumption, so VAT is also known as consumption tax. Revenue sharing based on the formula of derivation can be aimed at encouraging and promoting increased industrial activities, which are central to a thriving economy and an attempt to reward the same. This can be a potential incentive to trigger industrialisation in other states. On the other hand, its consumption side is also germane. It creates the difference between the states with neither production nor consumption on the one hand, production and consumption on the other hand or production and consumption per se. VAT can be used to either encourage or discourage consumption patterns. Therefore, the consumption side to the derivation formula would be a deliberate effort to recognise and reward where the actual consumption is taking place.
 
Under the new regime as proposed in the tax reform, clause 145 (1) of the Nigeria Tax Bill provides that a taxable supply shall be deemed to take place at the time the supplier issues an invoice or receipt, or where goods are delivered or made available for use, or payment is due to or received by the supplier in respect of that supply, whichever occurs first. Clause 145 is particularly to be construed within the context of imposition of VAT. The provision carefully examined would convey the meaning that VAT revenue would be deemed to have been generated where they were supplied for use of consumption. This stance therefore aligns with our postulation above.
 
Addressing the Challenges
 
A cursory reading of the Tax Reform Bills will reveal a commendable effort by the government to revolutionise the national economy, bring to an end the era of liquidity crises, and promote a genuinely competitive environment for businesses, irrespective of the sizes or structures, to seamlessly thrive. However, despite the laudable objectives of the Reform Bills, it has not been received with the requisite enthusiasm from the sub-national governments. The Bills have been criticised as ill-timed, regressive and antithetical to the aspirations of the people, as well as detrimental to the interests of other segments of the federation. The Nigeria Economic Council (NEC), a constitutional body established by section 153 of the Constitution, has called on the president to withdraw the bills before the National Assembly for further consultations. The Governors Forum and the Northern Governors Forum have all asked for a stand down of the Bills for further consultation. Despite these calls, the Executive branch is in favour of a process that allows for public engagement with the National Assembly presently considering the Bills.
 
It should be appreciated that Nigeria is operating a democracy, and no matter how beneficial the tax reform bills are, they still require the buy-in of all parts of the federation. This can only be achieved through the process of consultation and enlightenment that engenders confidence in the people. Best practice suggests that the Executive Branch should have publicly engaged all relevant stakeholders, such as the Governors, Organized Private Sector and Labour Unions. Town Hall Meetings should have been organised to sensitise the populace on the objectives of the Bill before sending the Bills to the National Assembly for passage into law. It may not be too late in the day to allow for further consultation and public awareness on the provisions of the Bill, which can only ensure its acceptance and provide the legislature with the opportunity to thinker with the provisions likely to occasion hardship or dissent.
 
The National Assembly should also take its job of representing the collective wishes and aspirations of the people more seriously to engender confidence in the people. The hurry with which the legislative process is undertaken by the National Assembly leaves many questions unanswered regarding whose interests they are serving. For instance, the haste with which the National Anthem was passed (arguably within 24 hours) created doubts about the integrity and sanctity of the legislative process in Nigeria. Amid these calls, the Presidency has responded to the effect that those concerned about the Bills should engage the National Assembly. While this ordinarily should have been a good option, it would appear that Nigerians do not have much faith in the capacity of the National Assembly to engender a robust consideration of the Bills in the interest of all segments of the population. For instance, the Bills passed the Second Reading amidst rancorous deliberations in the Senate, with Senator Ali Ndume, representing Borno South, frowning at the rushed passage of the Tax Reform Bills for the Second Reading. According to him, the hurry with which the Presidency and some lawmakers want to pass the bills is suspicious. The House of Representatives perhaps took a cue from what had transpired in the Senate, suspended debate on the Bills and urged members to take the opportunity to consult widely with their constituents. This is the recommended procedure as the buy-in of all stakeholders is required for effective implementation of the Tax Bills when passed into law.
 
Finally, data is required to demonstrate the Tax Bill’s utility and its capacity to ensure fairness in the distribution of the accruals from VAT, which appears to be one of the most contentious areas of the reform Bills. There is a need to show through credible data that the derivation principle proposed to be used to distribute the VAT accruals will benefit all parts of the federation. Therefore, the Tax Reform Committee and the Executive branch must do more in this regard to convince the people. Only when the people’s confidence is restored in the process will a smooth passage of the Tax Reform Bills be guaranteed.
 
Mohammed Bello Adoke, was Attorney-General of the Federation and Minister of Justice from 2010 to 2015.