In 2015, my friend, a retired federal Permanent Secretary, Dr. Goke Adegoroye from Akure Oloyemekunin Ondo state,  wrote a book titled “RESTORING GOOD GOVERNANCE IN NIGERIA”. The book is well researched and a guide to good governance in this country. Dr. Adegoroye was director general of Federal Environmental Protection Agency (FEPA) between 1996 and 1998.  He became Director of Special Duties in the office of the Secretary to the Government of the Federation between 1999 and 2005.

Dr Adegoroye was appointed Director General to head the bureau of civil service reforms by President Olusegun Obasanjo in 2005.

On page 219 of that book, he wrote:  “flowing from the argument above, it would also become necessary to take a second look at the Ministry of Niger Delta Affairs, in view of the mandate of the super-agency Niger Delta Development Commission (NDDC). The current situation in the North East of Nigeria makes it imperative to review the establishment of the ministry. Otherwise, are we going to create a similar ministry for the North East? Whatever the case, an agency to commence addressing the rehabilitation of the region appears to be something that we cannot run away from in the immediate term. However, it would be appropriate to recognize that, apart from the resource derivation angle of the Niger Delta region, the root causes of the issues in the two regions are related and derive from youth restiveness, which must be comprehensively addressed as a national issue”.

Nine years after the publication of Dr. Adegoroye’s book, the Ministry of Niger Delta was scrapped and renamed Ministry of Regional Development incorporating all regional development bodies such as North East, North West and other development commissions.

Details for the establishment of that Ministry are still being worked out.

The Ministry of Niger Delta Development was created in December 2008 by President Musa Umaru Yar’adua (16 August 1951- 5 May 2010). The pioneer minister of that Ministry was my late boss, Chief Ufot Ekaette (1939-2019), who served as Secretary of the Government of the Federation between 29 May 1999 – 28 May 2007.

In creating the Ministry at that time, President Yar’adua explained then that the Ministry would have a Minister in charge of the development of Niger Delta area, and a Minister of State in charge of youth empowerment. The existing Niger Delta Development Commission (NDDC) was to become a parastatal under the ministry.  President Yar’Adua said that the Ministry would coordinate efforts to tackle the challenges of infrastructural development, environment protection and youth empowerment in the Niger Delta.

In November 2009, President Yar’Adua allocated N64bn to the Niger Delta ministry for its 2010 budget. Defending the proposed budget in December 2009 before the Senate Committee on Niger Delta, chaired by Senator James Manager, Obong Uffot Ekaette explained that the ministry had difficulties achieving targets in 2009 because the N19.5bn allocated for its projects was unevenly spread.

Chief Ekaette was from  Ikot Edor, Onna Local Government Area, Akwa Ibom State and I served under him for eight years. He was an Ibibio and a hardworking public servant, the like of which are not common in the public service today.  As they say, once in government, always in government. It may be by coincidence that Dr. Adegoroye’s suggestion is being implement by President Bola Ahmed Tinubu GCFR. I have toured many parts of Niger Delta. Any time I am in that region, I am full of pity. Pollution is not only destroying their lives but making lives unbearable. One needs to be there.

In most parts of Niger Delta, because of oil pollution and other environmental problems, you are only lucky to be above fifty.

Almost every Nigerian leader had attempted to ameliorate the problems of the people of Niger Delta.

The current President’s action could be interpreted to mean that there is nothing special about Niger Delta after all. That would be very unfortunate.

Before and after independence, Niger Delta has always been a special area. In fact, agitations from that region had always impacted on the government of Nigeria. As we all know in 1957, the minority question in the Eastern Region of Nigeria and other parts of the country came to the front burner and culminated in the appointment of the Willink’s Minority Commission by the British colonial government to enquire into the fears of the ethnic minorities and the means of allaying them. Although the commission did not recommend the creation of states as strongly advocated by the minority ethnic groups, especially the Ibibio, the Ijaws, the Calabars and the Urhobos it however, accepted the fact that genuine fear of domination existed among the minorities.

The sitting of the Commission was to demand for the creation of Calabar-Ogoja-Rivers (COR) State, in a bid to bring succor to the marginalized minorities.

At the 1957 Constitutional Conference held in London, the leaders of the COR State Movement held a private meeting with the British Secretary of State for the Colonies, Mr. Lennox Boyd. Also present at the meeting were, the then Governor-General of Nigeria, Sir James Robertson as well as the Governor of the Eastern Region of Nigeria, Sir John Stapledon. The Secretary of State for the Colonies assured the COR State advocates of the sympathy of the Colonial Office on the issue of the creation of states. Eventually, at the Conference, the decision to set up the Minorities’ Commission of Enquiry to look into the fears of the minorities and the means of allaying such fears, including the exercise of the creation of states, was reached.

Sir Henry Willink was named as the Chairman of the Commission. Other members of the Commission were, Gordon Hadow, Philip Mason, J.S. Shearer and K.J. Hilton who served as the Secretary. On the 26th of September, 1957, the Commission was inaugurated with the following terms of reference: 1. to ascertain the factors about the fears of minorities in any part of Nigeria and to propose means of allaying those fears, whether well or ill-founded; 2. to advise what safeguards should be included for the purpose in the constitution of Nigeria; 3. If, but only if, no other solution seems to the Commission to meet the case, then as a last resort to make detailed recommendations for the creation of one or more new states, and in that case: a) to specify the precise areas to be included in such state or states; b) to recommend the governmental and administrative structure most appropriate for it; and c) to assess whether any state recommended would be viable from an economic and administrative point of view and what the effect of its creation would be on the region or regions from which it would be created and on the federation. 4. to report its findings and recommendations to the Secretary of State for the Colonies. The Commission began its work in November 1957. Its sittings were held in all parts of the country and sat in Calabar for seven days in January 1958.

The COR State Memorandum to the Willink’s Commission in its memorandum to the Commission, defined the Calabar-Ogoja-Rivers (COR) area to embrace 15 administrative divisions, seven of which were located in the administrative province of Calabar, three in Ogoja and 5 in the Rivers Province. 1. Calabar Province – Abak, Calabar, Eket, Enyong, Ikot Ekpene Opobo (Ikot Abasi) and Uyo 2. Ogoja Province – Ikom, Obubra, Ogoja and Obudu 3. Rivers – Ahoda, Brass, Degema, Ogoni and Port Harcourt.

As a result of the Willink’s Commission report, the Federal Government refused to create states for the minority. Instead, the then Prime Minister Sir Abubakar Tafawa Balewa (December 1912 – 15 January 1966) created the Niger Development Board which was an acknowledgement of how important the Niger Delta was to Nigeria.

Section 159 of the 1963 Constitution states that “(1) There shall be a board for the Niger Delta which shall be styled the Niger Delta Development Board. (2) The members of the Board shall be – (a) a person appointed by the President, who shall be Chairman; (b) a person appointed by the Governor of Eastern Nigeria; (c) a person appointed by the Governor of Mid-Western Nigeria; (d) such other person as may be appointed in such manner as may be prescribed by the Parliament to represent the inhabitants of the Niger Delta. (3) A member of the Board shall vacate his office in such circumstances as may be prescribed by Parliament. (4) The Board shall be responsible for advising the Government of the Federation and the Governments of Eastern Nigeria and Mid-Western Nigeria with respect to the physical development of the Niger Delta, and in order to discharge that responsibility the Board shall – (a) cause the Niger Delta to be surveyed in order to ascertain what measures are required to promote its physical development; (b) prepare schemes designed to promote the physical development of the Niger Delta; together with estimates of the cost of putting the schemes into effect; (c) submit to the Government of the Federation and the Government if Eastern Nigeria and Mid-Western Nigeria annual reports describing the work of the Board and the measures taken in pursuance of its advice. (5) Parliament may make such provision as it considers expedient for enabling the to discharge its functions under this section. (6) In this section, “the Niger Delta” means the area specified in the proclamation relating to the Board which was made on the twenty-six day of August, 1959. (7) This section shall cease to have effect on the first day of July, 1969 or such later date as may be prescribed by Parliament”.

In addition, the Balewa government created Mid-Western region out of Western region in June 1963. The region comprised Benin and Delta Provinces of the Western Region with Benin City as the capital.

On May 27, 1967, the then Head of State, General Yakubu Gowon (90) created Rivers State in the Niger Delta Region of Southern Nigeria and South Eastern State. The two states were created out of the old Eastern Region. General Gowon named Brigadier General Udukaha Jacob Esuene (1936-1993) from Eket as governor of South Eastern state. He also named Lieutenant Commander Alfred Papapreye Diete-Spiff (82) who was then twenty-five, as governor of Rivers state.  No other Nigerian leader did anything for that region until General Ibrahim Babangida (83) GCFR created Akwa Ibom out of Cross River state on 23 September 1987. He then named my friend HOMEBOY, Brigadier General (rtd.) Jonathan Anene Tunde Ogbeha from Lokoja who was born on September 1, 1947 as the pioneer Military Governor of the state. General Babangida went further to create Delta state on August 27, 1991. He named Air Commodore (retired) Luke Chijuba Ochulo from Okpofe Ezinihitte Local Government Area in Mbaise in Imo state as governor.

On July 9, 1992, same General Babangida established Oil Mineral Producing Areas Development Commission (OMPADEC) through decree No 23. The objectives of the Commission shall be—

(a) to receive and administer the monthly sums from the allocation of the Federation Account in accordance with confirmed ratio of oil production in each State—

(i) for the rehabilitation and development of oil mineral producing areas, (ii) for tackling ecological problems that have arisen from the exploration of oil minerals; (b) to determine and identify, through the Commission and the respective oil mineral producing States, the actual oil mineral producing areas and embark on the development of projects properly agreed upon with the local communities of the oil mineral producing areas;

(c) to consult with the relevant Federal and State Government authorities on the control and effective methods of tackling the problem of oil pollution and spillages; (d) to liaise with the various oil companies on matters of pollution control (e) to obtain from the Nigerian National Petroleum Corporation the proper formula for actual oil mineral production of each State, Local Government Area and community and to ensure the fair and equitable distribution of projects, services and employment of personnel in accordance with recognised percentage production; (f) to consult to the Federal Government through the President, the State, Local Governments and oil mineral producing communities regarding projects, services and all other requirements relating to the special fund;

(g) to render annual returns to the President, Commander-in-chief of the Armed Forces and copy the State and Local Governments on all matters relating to the special fund; (h) to advise the Federal, State and Local Governments on all matters relating to the special fund; (i) to liaise with the oil producing companies regarding the proper number, location and other relevant data regarding oil mineral producing areas; and (j) to execute other works and perform such other functions which in the opinion of the Commission is geared towards the development of the oil mineral producing areas

(2) The sums received by the Commission under subsection (1) (a) of this section shall –

(a) be used for the rehabilitation and development of the oil mineral producing areas on the basis of the ratio of the oil produced in the particular State, Local Government Area or community and not on the basis of the dichotomy of on-shore or off-shore oil production and

(b) constitute a special fund which shall be maintained in an account with the branch of the Central Bank of Nigeria at Moscow Road, Port Harcourt

(1) The Commission shall consist of—(a) a Chairman;(b) one member to represent each of the oil mineral producing States, that is – (i) Rivers State, (ii) Delta State, (iii) Akwa-Ibom State, (iv) Imo State, (v) Edo State, (vi) Ondo State, (vii) Abia State and (viii) Cross River State.

On October 1, 1996, General Sani Abacha GCFR (20 September 1943 – 8 June 1998) created Bayelsa state out of Rivers state and named Yenagoa as the state capital. He also named my friend, Captain Phillip Oladipo Ayeni (1949-April 21, 2017) from Oke-Imesi in Ekiti state as the pioneer governor. On June 5, 2000, President Olusegun Obasanjo (87) GCFR established the Niger Delta Development Commission (NDDC).

The NDDC mandate is Formulation of policies and guidelines for the development of the Niger Delta area, conception, planning and implementation, in accordance with set rules and regulations, of projects and programs for sustainable development of the Niger Delta area in the field of transportation including roads, jetties and waterways, health, employment, industrialization, agriculture and fisheries, housing and urban development, water supply, electricity and telecommunications, Surveying the Niger Delta in order to ascertain measures necessary to promote its physical and socio-economic development, Preparing master plans and schemes designed to promote the physical development of the Niger Delta region and the estimation of the member states of the commission.

It also mandates the Implementation of all the measures approved for the development of the Niger Delta region by the Federal Government and the states of the commission, Identify factors inhibiting the development of the Niger Delta region and assisting the member states in the formulation and implementation of policies to ensure sound and efficient management of the resources of the Niger Delta region, Assessing and reporting on any project being funded or carried out in the region by oil and gas companies and any other company, including non-governmental organizations, as well as ensuring that funds released for such projects are properly utilized.

NDDC also has mandate in Tackling ecological and environmental problems that arise from the exploration of oil mineral in the Niger Delta region and advising the Federal Government and the member states on the prevention and control of oil spillages, gas flaring and environmental pollution, Liaising with the various oil mineral and gas prospecting and producing companies on all matters of pollution, prevention and control and Executing such other works and performing such other functions, which in the option of the commission are required for the sustainable development of the Niger Delta region and its people.

The people of that region owe a great debt of gratitude to President Umaru Musa Yar’adua GCFR who on June 25, 2009 established the Amnesty Programme to militants who directly or indirectly participated in militancy. President Yar’adua also sustained the NNDC and in addition as earlier mentioned created the Ministry of Niger Delta. He did a lot for that region. Not only because it is the hen that lay the golden eggs for the country but because of the plight of the people of that region. President Yar’adua named Air Vice Marshal(retired) Lucky Ochuko Ararile (70), the Ovie of Umiaghwa-Abraka Kingdom in Ethiope-East Local Government Area of Delta State as the pioneer coordinator of the programme.

The scrapping of the Niger Delta is a big setback.

In the struggle for full emancipation of the Niger Delta, several men and women were in the fore front. They include Major Isaac Jasper Adaka Boro (10 September 1938 – 9 May 1968), known as “Boro”, Ken Saro Wiwa (10 October 1941- 10 November 1995), Dr. Okoi Arikpo (20 September 1916 – 26 October 1995), Sir Egbert Udo Udoma, KBE, (21 June 1917 – 2 February 1998), John Togo, Chief Wenike Opurum Briggs  (10 March 1918 – 21 April 1987), Chief Eyo Ita Esua (14 January 1901 – 6 December 1973), Obong Victor Bassey Attah (86), late Captain Samuel Timinipre Owonaro (Rtd), Nottingham Dick, Chief Harold Dappa-Biriye (1920-2005), Government Oweizide Ekpemupolo (born 1971), Chief (Dr) Edwin Kiagbodo Clark (97), Asari Dokubo, Jaja of Opobo, Nana Oadelomu  (1852–1916), Henry Okah (65), Ateke Tom(60), Farah Dagogo(42), Soboma George, John Togo, Solomon Ndigbara and many others.

Between February 20, 1966 and March 7, 1966, at Yenogoa in the Port Harcourt Judicial Division, Isaac Jasper Adaka Boro, Samuel Timipre Owonaru and Nottingham Dick appeared before Justice John Aniemeka Phil-Ebosie from Anambra state, for treason, contrary to section 37 (1) of the Criminal Code (Federation). The same Justice Phil-Ebosie later became Justice of the Federal Court of Appeal.

The case was retried on December 5, 1966 in the Supreme Court with the then Chief Justice of the Federation, Sir Adetokunbo Adegboyega Ademola (1 February 1906-29 January 1993), Justice Charles Dadi Omeha Onyeama(26 April 1916- 5 September, 1999) and Justice George Baptist Ayoola Coker (27 January 1917-7 February 1981), presiding.

By Section 108 of the Electoral Decree 1977, the fourth Chief Justice of the Federation, Hon. Justice Darnley Arthur Alexander GCON, named Justice Ebosie along with Justice S.J. Ete and Justice Alkali Alhaji Abubakar as a member of the Gongola state electoral tribunal on July 2, 1979.

In 1982, Justice Phil-Ebosie was awarded the Commander of the Order of the Niger by President Aliyu Usman Shehu Shagari GCFR.

Before pronouncing judgment on June 21, 1966, Justice Phil-Ebosie requested Adaka Boro to make his speech, he said “Today is a great day’ not only in your lives, but also in the history of the Niger Delta. Perhaps, it will be the greatest day for a long time. This is not because we are going to bring the heaven down, but because we are going to demonstrate to the world what and how we feel about oppression….Remember your 70 year old grandmother who still farms to eat, remember too, your petroleum which is being pumped out daily from your veins, and then fight forever your freedom”. My people “had long sought a separate state, not because they loved power but because their conditions were peculiar and the authorities did not understand their problems. There is nothing wrong with Nigeria. What is wrong is the total lack of mercy in our activities”.

I think Major Adaka Boro was right afterall. We don’t understand the people of Niger Delta. We tend to judge the people of that region by the bluff, blusters, lifestyle, threats and uncoordinated efforts of some their leaders. We assumed that since we made one of them, Goodluck Ebele Jonathan (67) who served as President between 9 February, 2010 and 29 May, 2015, that we have found solutions to their problems. Not at all. A lot of mystery has enveloped that region. Real distress. The page is not turning there.

Real suffering is still going on in that region. Very terrible suffering.

If we are to go with the argument that the huge budgetary allocations to the Niger Delta Ministry, the Amnesty Programme and the NDDC can’t be justified then there is no Ministry or agency in the centre, that can escape the hammer.

By Presidential fiat, President Muhammadu Buhari on August 21,2019 established the Federal Ministry of Humanitarian Affairs, Disaster Management and Social Development. He then put the following Agencies under the Ministry. National Commission for Refugees, Migrants, and Internally Displaced Persons, North-East Development Commission (NEDC), National Emergency Management Agency, National Agency for Prohibition and Trafficking in Persons (NAPTIP), National Senior Citizens Centre and National Commission for Person with Disabilities.

The impact of that Ministry has not been fully felt in most parts of the country. All we read about of the Ministry are scandals upon scandals of high proportion.

On October 23, President Bola Ahmed Tinubu GCFR established the Ministry of Livestock Development by a fiat. The same government that scrapped the Ministry of Niger Delta, the area that produces the goose that lay the golden eggs, has not only sustained the Ministry of Humanitarian Affairs, Disaster Management and Social Development but has established the Ministry of Livestock Development.

It is very complex understanding the government these days.

Every December, we mark three international observances that are at the heart of the U.S.-Nigeria partnership: World AIDS Day, International Anti-Corruption Day, and Human Rights Day.  While distinct, these commemorations underscore a simple truth – Nigeria’s path forward requires progress on health, good governance, and human rights.  The United States remains your steadfast partner on this journey.

For two decades, the United States has stood with Nigeria in the fight against HIV/AIDS under the President’s Emergency Plan for AIDS Relief (PEPFAR).  The U.S. government has invested more than $8.3 billion in Nigeria’s health sector and provided life-saving anti-retroviral treatment to more than 1.5 million people.  These numbers represent improved life expectancy and quality of life for these Nigerians and their families.  In clinics across Nigeria, I’ve met dedicated healthcare workers who deliver HIV prevention, treatment, and care, supported by the resources of the American people.  This work has done more than save lives – using HIV as an entry point, Nigeria’s health system has also benefited.  As Nigeria’s health system is strengthened, this important work will be led by government and engagement with the private sector to sustain the gains.  This commitment was reinforced during Ambassador Nkengasong’s recent visit, where his discussions with Nigerian health officials focused on how the Government of Nigeria would sustain the HIV health programs with strengthened Nigerian leadership and local ownership.

But positive health outcomes depend critically on good governance.  When medical supplies are diverted, when healthcare workers go unpaid, when facilities buy dangerous, counterfeit medications or lack resources due to mismanaged funds, it costs lives.  This is why the United States supports numerous initiatives, not only in the health sector, to enhance transparency and accountability in Nigeria.  Our programs work directly with government agencies and civil society organizations to strengthen fiscal responsibility with the goal of the state ensuring resources reach their intended beneficiaries.

The success of these efforts rests on respect for human rights and civic engagement.  When members of marginalized communities face discrimination in accessing healthcare, when citizens fear reporting blatant corruption like the need to pay for appointments or ‘free’ healthcare, or when vulnerable populations cannot advocate for their needs, development falters.  Through our partnership with Nigeria, we promote the rights of every person to access essential services and enjoy fundamental freedoms without fear or discrimination.

These three areas – health, transparency, and human rights – reinforce each other.  Consider the results: U.S.-supported initiatives have helped strengthen pharmaceutical supply chains, reducing theft and ensuring safe medicines reach patients.  Our human rights programming has empowered civil society organizations to advocate for marginalized communities, leading to better access to health services.  Our health system investments have created platforms for transparency that benefit all sectors.  And, perhaps most importantly, according to a recent survey by the United Nations Office on Drugs and Crime, Nigerians are both more frequently refusing to pay bribes and reporting bribe seekers to investigative journalists and rule of law authorities.  A shift in norms is beginning to take root and must continue.   

The U.S. Embassy stands ready to support Nigerian voices pressing the fight against corruption in Nigeria.  To Nigeria’s government officials, civil society leaders, healthcare workers, and citizens:  your dedication to building a stronger nation inspires us.  Together, we can continue to advance the interconnected goals of better health outcomes, good governance, and human rights for all Nigerians.  Challenges remain, but the work we’ve done together shows what could be possible on a larger scale across these crucial domains.

As we mark these December observances, let us use this moment not just for reflection, but for renewed commitment and action.  The United States continues to stand with the Nigerian people as they carry out this essential work with their elected government.

•Ambassador Richard M. Mills is U.S. Ambassador to Nigeria

President Bola Ahmed Tinubu has appointed Mr Shamseldeen Babatunde Ogunjimi as the Acting Accountant General of the Federation (AGF).

His appointment is effective immediately following the pre-retirement leave of the incumbent AGF, Dr. (Mrs.) Oluwatoyin Sakirat Madein.

In announcing Madein's successor, President Tinubu ensures a seamless transition in the administration of Nigeria's treasury and consolidates the implementation of the present administration's treasury policy reforms.

As a career civil servant and the most senior director in the Office of the Accountant General of the Federation (OAGF), Mr Ogunjimi brings over 30 years of extensive experience in financial management across the public and private sectors.

He has held significant positions, including Director of Funds at the OAGF and Director of Finance and Accounts at the Ministry of Foreign Affairs.

A chartered accountant, certified fraud examiner, chartered stockbroker, and chartered security and investment specialist, Mr Ogunjimi's academic qualifications include a Bachelor of Science (BSc) in Accountancy and a Master's in Finance and Accounting.

In a remark on the appointment, President Tinubu expresses his confidence in Mr. Ogunjimi, saying, "The Office of the Accountant General of the Federation is pivotal to our nation's treasury management operations. Mr Ogunjimi's wealth of experience and notable competence will ensure the continued effectiveness of this vital institution as we advance our economic reform agenda."

President Tinubu commends the outgoing Accountant General of the Federation, Dr. Madein, for her dedication and selfless service to the nation.

After reaching the civil service's statutory retirement age, Dr Madein is retiring effective March 7, 2025.

Bayo Onanuga

Special Adviser to the President

(Information & Strategy)

The Chief Justice of Nigeria (CJN), Justice Kudirat Kekere-Ekun, has blamed the frequent occurrence of conflicting court decisions on the lack of conferencing by various panels of the appellate courts.

Justice Kekere-Ekun, who stated this while declaring open the 2024 Justices Annual Conference of the Court of Appeal in Abuja Monday, expressed concern over the menace of conflicting decisions and specifically called on presiding justices of the Court of Appeal to imbibe the practice.

According to the CJN, conferencing is an essential tool that promotes mutual respect, deepens understanding and enhances the quality of the court’s decisions.

“Now, the issue of conflicting decisions is one of great concern in our community at present time, and one of the reasons that we have conflicting decisions is because many panels do not hold conferences to discuss all reserve judgments.

“It is strongly recommended that conferences be held. I cannot overemphasize this point. We are an appellate court for a reason, and the reason is that several heads are better than one.

“So holding conferences, exchanging opinions and ideas on matters that come before us is extremely essential. We have presiding justices here, and if it has not been your practice, I want to appeal to you that you start making it a practice. It is a very, very essential tool in the work that we do,” she said.

Besides, the CJN admonished that these conferences be held in good time so that where there are conflicting opinions, they can be discussed before judgments are given, adding that the justices thoroughly examine judgments of the trial courts in order to see the reasons for those judgments before they were appealed.

“We have recent decision or a case where a wrong interpretation was given to the decision of this court that informed the decision of the trial court. So some of these things will probably be brought to light in the process of holding conference. So that is my singular message here, that conference is a safe place,” the CJN stressed.

Meanwhile, the CJN has tasked judges and justices of various courts to be introspective in order to turn around the negative perceptions of the judiciary.

She stated that through introspection, justices can examine how their collective processes can be improved, ascertain whether their judgments are addressing the root issues brought before them, as well as whether they are sufficiently attuned to the broader societal implications of their decisions.

Kekere-Ekun further stated that through introspection, the judiciary can surmount some of its challenges such as case backlogs and funding constraints.

In a goodwill, the Attorney-General of the Federation (AGF) and Minister of Justice, Prince Lateef Fagbemi (SAN), noted that the theme of the conference, ‘Judicial Introspection’ is particularly instructive and indicates the intention of the organizers to use the conference as a barometer to gauge the accomplishments of the court and also provide a compass to guide optimal performance in the future.

While remarking that the Nigerian judiciary has a long and proud history of dispensing justice without fear or favour, the AGF maintained that the Court of Appeal, in particular, has to a great extent demonstrated unwavering commitment to upholding the principles of justice, equity and fairness.

“Your judgments have set precedents, shaped legal discourse, shaped the course of several aspect of our national life, and your commitment to upholding the constitution and established principles of law and natural justice has provided a beacon of hope for countless individuals and entities seeking justice,” he said.

Fagbemi, who observed that issues such as political interference, public opinion (especially perpetrated on social media), and even well-intentioned efforts to improve the justice system pose as challenge to judicial independence, urged the justices to remain vigilant and steadfast in the defence of judicial independence.

He however pledged to uphold the principle of judicial independence as the chief law officer of the country. 

Earlier in her welcome, the President of the Court of Appeal (PCA), Justice Monica Dongban-Mensem, observed that the ever-evolving nature of our landscape demands that we engage in regular self-reflection, evaluation and strategic planning. 

“This conference offers a unique opportunity for introspection, knowledge-sharing and growth among stakeholders. We are deeply grateful for the participation of our distinguished resource persons, whose expertise and experiential knowledge will undoubtedly enrich our deliberations.

“Justices occupy a position of paramount importance in the administration of justice with their decisions exerting a profound impact on individuals, communities and society at large. Nevertheless, despite their expertise and experience, justices are not immune to the limitations inherent in human decision-making, including errors, biases, and prejudices. 

“To address these limitations and ensure the delivery of justices, judicial introspection offers a mechanism for self-reflection, in-depth analysis, and ongoing improvement,” she said.

While acknowledging the benefits of social media, the PCA observed that the technological shift has also generated a range of challenges for the judiciary, including the management of online reputation, cyber-bullying and harassment. 

“The preservation of the integrity of digital evidence in the context of legal proceedings is now a thing of concern. To effectively navigate these complexities, it is only appropriate for the judiciary to engage in a process of regular intellectual upliftment. 

“A regular examination of existing practices, procedures and policies to ensure their efficacy, efficiency and fairness in the digital age is imperative.

“The increasing integration of artificial intelligence (AI) within the judiciary has the potential to revolutionize the administration of justice, enhancing efficiency, improving decision-making, and expanding access to justice. However, the deployment of AI in judicial contexts also raises profound questions regarding bias, transparency and accountability. To address these issues, the judiciary must carefully examine its own utilization of AI and ensure that adoption is as an adjudicatory tool and not a replacement of the judge,” she said.

[ThisDay]

The proposed tax reform, involving four tax bills introduced by the Federal Government, has received significant criticism. Notably, it was rejected by the Governors’ Forum but was still forwarded to the National Assembly. Unlike the various bold economic decisions made by this government, concessions will likely need to be made on these tax reforms, which involve legislative amendments and therefore cannot be imposed by the executive. This article highlights the purposes of taxation, the qualities of a good tax system, and some of the implications of the proposed tax reforms.

One of the major purposes of taxation is to generate revenue for the government to finance its activities. A good tax system should raise sufficient revenue for the government to fund its operations, and support economic and infrastructural development. For any country to achieve meaningful progress, its tax-to-GDP ratio should be at least 15%. Currently, Nigeria’s tax-to-GDP ratio is less than 11%. The proposed tax reforms aim to increase this ratio to 18% within the next three years.

A good tax system should also promote income redistribution and equality by implementing progressive tax policies. In line with this, the proposed tax reforms favour low-income earners. For example, individuals earning less than one million naira annually are exempted from personal income tax. Additionally, essential goods and services such as food, accommodation, and transportation, which constitute a significant portion of household consumption for low- and middle-income groups, are to be exempted from VAT.

In addition to equality, a good tax system should ensure equity and fairness, a key area of contention surrounding the proposed reforms. If implemented, the amendments to the Value Added Tax could lead to a significant reduction in the federal allocation for some states; impairing their ability to finance government operations and development projects. The VAT amendments should be holistically revisited to promote fairness and national unity.

The establishment of a single agency to collect government taxes, the Nigeria Revenue Service, could reduce loopholes that have previously resulted in revenue losses, provided proper controls are put in place. It is logically easier to monitor revenue collection by one agency than by multiple agencies. However, this is not a magical solution. With automation, revenue collection can be seamless whether it is managed by one agency or several, as long as monitoring and accountability measures are implemented effectively.

The proposed tax reforms by the Federal Government are well-intentioned. However, all concerns raised by Nigerians should be looked into, and concessions should be made where necessary. Policies are more effective when they are adapted to suit the unique characteristics of a nation, rather than adopted wholesale. A good tax system should aim to raise sufficient revenue, ensure equitable income distribution, and promote equality, equity, and fairness.

In preparation for his inauguration as the 47th President of the United States, Donald Trump has commenced the process of choosing a cabinet that will assist him in the onerous task of governance. Being a very controversial figure himself, Trump’s many appointments are already setting the public sphere on fire. From Marco Rubio (for secretary of state) to Pam Bondi (for attorney general), and from Pete Hegseth (for defense secretary) to John Ratcliffe (for CIA director). One of the most controversial of the cabinet pick, however, is the choice of billionaire Elon Musk and Vivek Ramaswamy for the post of leading the Department of Government Efficiency (DOGE).

Elon Musk is as controversial as Donald Trump. The combination of both of them was a handful during the presidential election these past few weeks. Musk was so invested in the possible election of Donald Trump that he offered a $1m a day giveaway for voters in critical swing states. And then Trump won the election, and now Elon Musk has got a cabinet position. This is not just a role that Elon Musk is already well suited for given his leadership of a private business enterprise and many years of business leadership. It is also one he has been angling for since Trump won the Republican nomination for president.

In appointing him, Donald Trump said that the task for Musk and Ramaswamy will be to “dismantle government bureaucracy, slash excess regulations, cut wasteful expenditures, and restructure federal agencies.” And this is one responsibility that Elon Musk is rearing to step into. In line with the critical restructure that he brought to Twitter (now X), he has once said recently that he strongly believed that the US government’s budget is capable of being cut by $2trillion out of about $6.5trillion. And that a number of government employees and departments can also be significantly reduced.

Donald Trump’s appointment of Elon Musk, his vision of government efficiency and Musk’s willingness to accept the task all have historical antecedents, especially in the emergence of managerialism as the framework for reconstituting bureaucratic efficiency and productivity. Public administration all across the world is now forced to operate in what has been called VUCA—volatile, uncertain, complex and ambiguous—world that revolved around the idea of polycrisis. A polycrisis define a situation in which several crises converge at the same time and in ways in which the impact they generate together outweighs their impact individually. Within such a context, public administration must necessarily also adapt to the emerging context of crisis and difficulties. The implication is that the old and traditional Weberian idea of the bureaucracy has become too inflexible and outdated as an administrative means for getting government business done effectively and efficiently in the quest for democratic service delivery to the citizens. In its Nigerian incarnation, the inherited Weberian bureaucratic model rides on a one-model-fits-all service-wide standard operating framework encoded in the General Order (GO) that we now call the Public Service Rule (PSR).

The old Weberian—“I-am-directed”—administrative tradition is founded on an underlying theoretical framework that has been aptly called Theory X. This framework has three propositional dynamics underlying it as the basis for understanding how the bureaucracy works. One, it conceives management as involving the deployment of people, material and money in order to facilitate particular economic objectives. Two, organizational objectives require the control and motivation of people. Three, it assumes that without a strict organizational regimen to put employees in check, humans are usually unproductive and resistant to organizational protocols.

We are able to therefore exhume a very gloomy understanding of human nature that perceives an average employee as being (a) indolent by nature, (b) lacking in ambition and motivation, (c) naturally egoistic and therefore set to work contrary to organizational requirements, (d) naturally resistant to change, especially those that antagonizes selfish desires, and (e) naturally deceivable. Given these assumptions, organizational goals can only be achieved if the discerning manager employs a very strong “command and control” tactic in getting his indolent employees to achieve the set targets and objectives. It is easy to see how this Douglas McGregor Theory X of administrative structure has the capacity to evolve into a monolithic and bureaucratic culture that breeds passive subordinate who are not eager to deploy their creative and entrepreneurial energies to further organizational objectives. This Weberian structure required from civil servants the requisite characteristics of anonymity, neutrality and impartiality, and an overall profile circumscribed by efficiency, effectiveness, integrity, accountability, responsiveness, representativeness, loyalty, equity, fairness, and so on. However, it is a system that is essentially hierarchical, cumbersome and acutely bureaucratic to effectively fulfil the mandate of good governance.

With the managerial revolution, the public service is compelled to adapt to a new normal that is motivated first by the COVID-19 pandemic. The pandemic struck most governments and their public administration dynamics at the critical service delivery point. Aside the regulatory and policy functions, service delivery is the mechanism that connects or disconnects the governments from the well-beings of their citizens. And the tragedy of the pandemic is that it caught the entire world at varying administrative stages and phases of the normal. This is even worse for the third world countries, and Africa especially. The significance of the pandemic is that it stipulates several initiatives that public administration must confront in order not to ever be caught napping again. This initiative must however ride on the existing new public management (NPM) framework that delivers efficiency through new managerial developments that, for instance, leverages new digital technologies, artificial intelligences and open government initiatives to deliver fast, economic, flexible and efficient service delivery to the citizens.

The new normal for public administration involves the imperative of administrative new thinking. The idea of new thinking is conditioned by a reform program that is strategic. In other words, new think for any organization or institution combines strategic thinking and strategic planning to be able to face the future. It is this strategic thinking that allows an institution like the public service to rethink and reengineer its modus operandi and business model to become better. And this new thinking framework is backstopped by strategic decision-making that builds on various development in decision science. Decision science has become a critical field that has integrated cognate developments from artificial intelligence, organizational psychology, systems thinking, machine learning, probabilistic modeling, scenario analysis, big data analytics, and many more to become a key area that the public service must buy into to push forward its policy intelligence that strengthen decision-making. Modern policy making that has taken cognizance of decision science will most likely possess nine fundamental features: (i) forward-looking; (ii) outward-looking; (iii) innovative, flexible and creative; (iv) evidence-based; (v) evaluation; (vi) review; (vii) joined-up; (viii) inclusive; and (ix) learned lessons.

Thus, it becomes strategic for Donald Trump to want to shake up the US bureaucratic processes in order to facilitate government efficiency. He is simply toeing the path taken by Margaret Thatcher in the 1980s when she strategically appointed Lord Derek Rayner, the Chairman and CEO of Marks and Spencer, to put in place a rigorous managerial and capability review of the MDAs at Whitehall. Much earlier after the Second World War, Japan deployed the Keiretsu principle that brought the organized private sector—manufacturers, suppliers, bankers, industries and so on—around a unique dynamic of economic cooperation, further strengthened by the introduction of experts with deep understanding of the relationship between economic growth, development, productivity and performance. And the private sector expertise of the American management consultant, W. Edward Deming, was contracted in the bid to introduce and deploy the idea of quality management that led to: (a) Better design of products to improve service; (b) Higher level of uniform product quality; (c) Improvement of product testing in the workplace and in research centres; and (d) Greater sales through global markets.

No matter the disapproval that attends Donald Trump’s governance capacity, one cannot quarrel with the significance and prospect of the dealing with the cost of governance in ways that accentuate government efficiency. If Elon Musk is able, as he claims, cut $2trillion from a $6.5trillion government budget, that is already a huge success in terms of the reduction of the cost of governance. This, for me, is one huge lesson for the Nigerian government and the fundamental challenge of the cost of governance and the dearth of a waste management strategy for achieving efficiency in performance and productivity. The transformation of the productivity profile of the Nigerian economy is the most critical premise that recommends the audacious institutional reform of the public service. And the reform initiatives will involve critical transformation of the civil service commission, the industrial labour law, the pay and compensation dynamics, and also the trimming of the workforce as a means of undermining the cost of governance burden.

The Oronsaye Committee on the Restructuring and Rationalization of Federal Government Parastatals, Commissions and Agencies still remains a crucial first condition in getting the situation right in terms of a critical restructuring of government efficiency, the same way Donald Trump has fingered Elon Musk as the key personality to weed out inefficiency in government productivity and service delivery. All in all, it might not be who sits at the helm of government affairs but what such a person is able to achieve to alleviate the well-being of the citizens.

Ondo State Attorney General and Commissioner for Justice, Dr. Kayode Ajulo, SAN, OON, will on Wednesday, December 11th make a remarkable return to Adekunle Ajasin University, Akungba Akoko (AAUA) after more than a decade to deliver the 25th Founder's Day Anniversary Lecture titled Democracy, Rule of Law, and Good Governance.

The event, which the Vice Chancellor of the University, Prof Olugbenga Ige described as part of the event’s lineup for this year’s convocation holds special significance as it coincides with the Silver Jubilee Anniversary of AAUA, stressing that the celebration goes beyond festivities as it is marked by a historic milestone and it will be held at the university's multipurpose hall will celebrate AAUA's transformation and growth into a respected institution of higher learning.

During the administration of former Governor Dr. Olusegun Mimiko, Dr. Ajulo, who was then Board Chairman of Ondo State Radio-Vision Corporation, served pro bono as a lecturer in the Law Faculty, imparting knowledge and shaping the careers of many aspiring lawyers. His dedication and mentorship left a lasting impact, with several of his former students, now practising lawyers, voluntarily supporting him in his current role as the Attorney General of Ondo State.

In the 25th Founder's Day Anniversary Lecture, Dr. Ajulo is expected to highlight and analyze the critical roles of democracy, the rule of law, and good governance in societal development. He will also emphasize the commitment of the Ondo State government, led by Governor Lucky Aiyedatiwa, to advancing both the institution's and the State's status on the global stage.

Ajulo's return to the institution as a guest lecturer will not only reaffirm his connection to AAUA but also inspire current students and faculties. It will also emphasize the importance of integrity and service.

In the heart of West Africa, where the echoes of drums narrate ancient tales of resilience, hope, and ambition, one nation rises as a luminous star in the ever-changing tapestry of democracy—Ghana. Its journey, marked by scars of struggle, is a testament to the resilience and determination of its people. Ghana’s democracy, like a river, carves its path through a region often engulfed by the shadows of political instability, offering more than just a model; it offers hope—a flickering yet determined flame that illuminates a region yearning for transformation.

For Nigeria, the region’s largest democracy, this light is both an invitation and a challenge. Despite its size, wealth, and influence, Nigeria struggles under the weight of its unrealised potential, grappling with systemic failures that have weakened its institutions and tested the faith of its people. Ghana’s journey is not just an inspiration for its neighbours; it is a call to action—a reminder that democracy is not a static state but a dynamic process that demands vigilance, sacrifice, and a relentless pursuit of the common good. Ghana’s story is not merely a narrative of governance; it is a powerful song of possibilities, a melody of what can be achieved when people and institutions unite to uphold the principles of justice, equality, and peace. It is a message to Nigeria and allWest Africa: the future belongs to those who dare to shape it.

Although fraught with multiple democratic missteps, Ghana towers above its neighbours in upholding the democratic tenet of free and fair elections, with little incidence of intimidation, vote buying, box snatching, political thuggery and official manipulations of electoral outcomes that are common in Nigeria’s electoral history. Besides the militarism and coup de tat that is sweeping across West Africa, it is not touching Ghana where, although with its many challenges, the people have adopted democracy as their ultimate form of government and are doing everything possible to deepen and consolidate the democratic gains.   

At the heart of Ghana’s democratic strength lies its commitment to fostering political accountability and citizen engagement. Unlike many West African nations where power often oscillates between authoritarian rule and fragile democratic experiments, Ghana has maintained a steady course of civilian governance for decades. Since its return to multiparty democracy in 1992, Ghana has conducted eight successful general elections, with peaceful transitions of power occurring between rival political parties. For instance, in 2001, Ghana witnessed a historic moment when power peacefully transitioned from the National Democratic Congress (NDC) to the New Patriotic Party (NPP), setting a standard for political civility. 2009, this tradition continued as the NPP handed power back to the NDC after a closely contested election. These transitions contrast sharply with Nigeria, where political transitions have often been marred by allegations of electoral fraud, violence, and post-election litigation that weaken public trust in the democratic process.

Nigeria can draw significant lessons from Ghana’s ability to ensure smooth transitions of power. The peaceful handover of leadership in Ghana has been underpinned by the independence of its Electoral Commission (EC). Ghana’s EC has consistently exhibited professionalism, transparency, and impartiality, earning the confidence of both political parties and the electorate. By contrast, Nigeria’s Independent National Electoral Commission (INEC) has faced numerous allegations of bias and logistical challenges, often leading to disputed results and eroded trust. For example, during Nigeria’s 2019 general elections, reports of logistical delays and allegations of vote-buying cast a shadow over the process. Nigeria must strengthen INEC’s independence, provide adequate resources, and ensure that it operates free from political interference. Adopting Ghana’s approach to technological innovation, such as biometric voter registration and real-time results tracking, could also enhance transparency and reduce electoral fraud in Nigeria.

Ghanaians’ active engagement in the democratic process is another area where Nigeria could learn valuable lessons. Ghana boasts consistently high voter turnout rates, frequently exceeding 70%, as seen in the 2020 elections, where turnout reached 79%. This contrasts with Nigeria, where voter turnout has steadily declined, hitting a record low of 35% in the 2019 elections. The difference stems from Ghana’s emphasis on political awareness and education, which has cultivated an electorate that values its role in governance. Nigeria must urgently invest in civic education to enlighten citizens about their rights and responsibilities in a democracy. Such initiatives would boost voter participation and foster public officials’ accountability, as an informed electorate demands transparency and results.

Leadership plays a pivotal role in the evolution of democracy, and Ghana’s political history offers significant insights in this regard. Leaders like Jerry John Rawlings demonstrated a successful transition from authoritarianism to democracy, emphasizing moral governance and economic reform. While Nigeria has also made the transition from military rule to civilian governance, the quality of leadership has often been questioned, with allegations of corruption and self-serving policies taking precedence over national interests. Ghana’s relatively high level of political accountability can be attributed to the integrity of its leaders and their commitment to strengthening institutions rather than personalizing power. Nigeria could greatly benefit from prioritizing the election of leaders who value national development over individual gain, thereby fostering a culture of service and responsibility.

Education has been a cornerstone of Ghana’s democratic success, and it offers a model for Nigeria to invest in political and public administration education. According to the Ghana Statistical Service, the country’s political elite are notably well-educated, with over 60% holding tertiary degrees. This high level of education has translated into slightly better-informed policymaking and effective governance. In contrast, Nigeria’s political class has been criticized for lacking the requisite skills and educational background to address the complex governance challenges. By investing in education, particularly in political and public administration, Nigeria could prepare future leaders for the demands of public office. Ghana’s Free Senior High School policy, which has expanded access to education for thousands of students, provides a model that Nigeria could adapt to improve its human capital and strengthen its democratic institutions over the long term.

The role of Ghana’s Electoral Commission in ensuring credible elections provides another lesson for Nigeria. Ghana’s EC operates with high independence, overseeing the electoral process with transparency and professionalism. This starkly contrasts Nigeria, where INEC has often faced accusations of partiality and inefficiency. Nigeria must empower INEC to function autonomously to address these issues, with sufficient funding and legal protections against political interference. Additionally, Ghana’s adoption of technology, such as biometric voter registration and electronic transmission of results, has reduced incidents of electoral fraud and increased public confidence. Nigeria’s gradual adoption of such innovations is a step in the right direction, but it must ensure full implementation and proper oversight to achieve similar success.

Ghana’s vibrant political culture, characterised by constructive opposition and peaceful political rivalry, contrasts with Nigeria’s divisive and contentious political landscape. In Ghana, the ruling and opposition parties engage in policy debates that enrich the democratic process. Nigeria, however, has struggled with political violence and antagonism that undermine governance and stability. Encouraging issue-based politics and promoting dialogue between political parties could help Nigeria replicate Ghana’s inclusive and cooperative political environment.

In this last 2024 general election, voters turnout was encouraging and the election was fairly peaceful considering African election standards. There are isolated cases of ballot box snatching, and a confirmed case of one person was shot in Kasoa Zongo, located in the Awutu Senya East Constituency. that resulted in the death of a man, and accusations of low level interference by the government in power. However, ECOWAS observation mission and other election observation agencies have stated that the election was peaceful and credible. There are strong indications that the opposition party, NDC,  may win the presidential election. This will be good for democracy in Ghana. The handing over of power from the ruling party to the opposition party demonstrates the maturing of Ghana’s democracy and indicates that the will of the people reigns supreme and is not subverted.

As the sun sets over the vibrant lands of West Africa, casting long shadows over bustling cities and quiet villages alike, Ghana stands tall—a lighthouse amid turbulent seas, a radiant beacon of democracy and hope. Its path has not been without trials, yet each challenge overcome has added strength to its foundation and brilliance to its light. Ghana’s story is a powerful reminder that democracy when nurtured with care, courage, and integrity, can endure against all odds. It is a testament to the transformative power of engaged citizens and enlightened leadership, showing that even in the most challenging circumstances, progress is not only possible but inevitable when people’s will prevails.

For Nigeria, whose vastness carries both the burden of its challenges and the weight of its promise, Ghana’s example is more than a model; it is a lifeline, a whisper of hope urging the giant to awaken, reflect, and reclaim its rightful place as a leader in Africa’s democratic renaissance. Nigeria has the resources, the people, and the potential to rival and surpass the success of Ghana, but it must first learn the lessons of vigilance, accountability, and the power of an informed electorate. Ghana’s journey offers a blueprint for navigating the storms of instability and creating a legacy of stability and progress.

In Ghana’s steady progress lies a profound truth: democracy is not a gift bestowed by chance or luck,but a destiny earned through sacrifice, unity, and determination. The heartbeat of Ghana’s democratic evolution reverberates across the continent, calling out to nations like Nigeria to rise above their struggles and embrace the transformative power of governance that truly serves the people. In this shared journey toward a brighter future, Ghana reminds us that where there is will, there is an unyielding way, and where there is hope, there lies the promise of renewal and greatness.

Some Nigerians have expressed anger after human rights activist, Dele Farotimi, appeared at the Ekiti State High Court in handcuffs.

Men of the Nigeria Police Force had escorted Farotimi to the court on Monday in handcuffs.

Last week, Farotimi was arrested in Lagos State by officers of the Ekiti State Police Command.

Farotimi’s arrest followed a defamation lawsuit filed by Chief Afe Babalola, a Senior Advocate of Nigeria.

The 95-year-old senior lawyer accused Farotimi of defaming him in his book titled ‘Nigeria and its Criminal Justice System’.

During his appearance in court on Monday, Farotimi was granted bail under strict conditions.

The court granted the rights activist bail in the sum of N50 million with a surety with the same amount.

Reacting to the Farotimi’s court appearance, activist lawyer, Deji Adeyanju posted on X: “Shame on everyone involved in this embarrassment to the legal profession.

“A lawyer in handcuffs over defamation, not armed robbery, kidnapping or any crime.

“No wonder they abducted Dele Farotimi and took him to where Baba Afe Babalola is king, Ekiti.”

Another human rights activist, Inibehe Effiong, also a lawyer, said, “Can @CorrectionsNg explain why they had to handcuff @DeleFarotimi while taking him to the Federal High Court in Ado Ekiti this morning for arraignment?

“This is preposterous. He did not pose any threat, and did not resist being taken to court.

“Dele Farotimi is a political prisoner and will come out stronger.”

Also commenting on the development, Rinu Oduala wrote: “Dele Farotimi is put in handcuffs for an offence that doesn’t even exist in the laws. Is he a criminal or a political prisoner?

“The Nigeria Government should let us know. #FreeDeleFarotimiNow.”

A Twitter user, Darey, said: “Afe Babalola put Dele Farotimi in handcuffs for Defamation which is a CIVIL MATTER. Nigeria and its CRIMINAL JUSTICE SYSTEM.”

[DailyPost]

Taiwo Oyedele, the chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, has listed ways Tax Reforms will benefit Nigerians.

Through a post on his X account on Monday, December 9, Oyedele highlighted ways households and individuals including the youth, small businesses, businesses and investments, high income earners and HNIs and subnational governments can benefit from the reforms.

According to Oyedele, there is something in the tax bills for everyone.

Here are ways you can benefit from tax reforms:

A. Households and individuals including the youth:

1. Complete exemption of low-income earners up to N1m p.a. (about N83k per month) from PAYE

2. Reduced PAYE tax for those earning a monthly salary of N1.7m or less

3. Zero (0%) VAT on food, healthcare, education, electricity generation and transmission

4. VAT exemption on transportation, renewable energy, CNG, baby products, sanitary towels, rent and fuel products

5. Tax break for wage award and transport subsidy to low-income earners

6. Tax incentives for employers to hire more people incrementally than in the previous 3 years

7. Exemption of stamp duties on rent below N10m

8. PAYE tax exemption for other rank and armed forces fighting insecurity

9. Friendly tax rules for remote workers and digital nomads

10. Clarity on taxation of digital assets to avoid double taxation and allow deduction for losses

B. Small Businesses:

1. Increase in tax exemption threshold for small businesses from annual turnover of N25m to N50m

2. Exemption from company income tax for small businesses (tax at 0%)

3. No withholding tax deduction on business income of small businesses

4. Exemption from the requirement to deduct and account for tax on payments to vendors

5. Simplified statement of accounts attested to by small business owner for tax returns in place of audited financial statements

6. Introduction of the Office of Tax Ombud to protect taxpayers against arbitrary tax assessments

7. Tax disputes affecting businesses to be resolved within 14 days by the Tax Ombud

8. Harmonisation of taxes and repeal of multiple levies

9. Outlaw cash payment and physical roadblocks imposing burden on businesses

10 Attractive tax regime to encourage formalisation of business and facilitate growth

C. Businesses and investments:

1. Reduction of corporate income tax rate from 30% to 25% and harmonisation of earmarked taxes at a reduced rate

2. Unilateral tax credit for income earned abroad to avoid double taxation and input VAT credit on assets and services to reduce cost of production.

3. Introduction of economic development incentive for priority sectors

4. Friendly tax regime for business restructuring and reorganisation to improve efficiency

5. Clarity on 6-years statute of limitation and resolution of objections in favour of taxpayer if tax authority fails to respond within 90 days

6. Option to pay taxes and levies on foreign currency denominated transactions in Naira

7. Faster tax refunds within 90 days (30 days for VAT refunds) with the option of set-off against any tax liability of the taxpayer.

8. Request for advance ruling by taxpayer to be provided by tax authority within 21 days

9. Expense incurred by a start-up within 6 years pre commencement of business to be tax deductible

10. Restriction of interest deduction will only apply to related party loans in order to reduce cost of finance for businesses

1. Tax exemption on personal effects not exceeding N5m, sale of dwelling house, and up to two private vehicles

2. VAT exemption on purchase of real estate

3. Clarity on taxation of benefit in kind and limit of taxable accommodation benefit to 20% of annual income

4. Exemption of tax on sale of shares up to N150m and gains not exceeding N10m

5. Progressive personal income tax rate up to 25% for HNIs

6. Tax exemption on compensation for loss of employment not exceeding N50m

7. Progressive VAT rate on items mostly consumed by high income earners to partly compensate for exemption on essential consumptions

8. Tax exemption for income earned on bonds issued by states in addition to federal government bonds

9. Reduction in corporate tax rate for businesses and tax break for hiring more people

10. Exemption of tax on bonus shares for investors in Nigerian companies

E. Subnational government:

1. Federal government to cede 5% of VAT revenue to states

2. Transfer of income from Electronic Money Transfer levy exclusively to states as part of stamp duties

3. Repeal of the obsolete stamp duties law and re-enactment of a simplified law to enhance the revenue for states

4. States to be entitled to the tax of Limited Liability Partnerships

5. Tax exemption for state government bonds to be at par with federal government bonds

6. More equitable model for VAT attribution and distribution

7. Integrated tax administration to provide tax intelligence to states, strengthen capacity development and collaboration, and scope of Tax Appeal Tribunal to cover taxpayer disputes on state taxes

8. Powers for AGF to deduct taxes unremitted by a government or MDA and pay to the beneficiary government

9. Framework to grant autonomy for states internal revenue service and enhanced Joint Revenue Board to promote collaborative fiscal federalism

10. Legal framework for taxation of lottery and gaming, and introduction of withholding tax for the benefit of states

[TheNation]