TUESDAY 10TH DECEMBER 2024

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Presidency, Barau, Bago, Inuwa

Abiru, Others Hail

Opposition’s Victory in Ghana Signals End of APC’s Oppressive Rule in 2027, Says PDP

Atiku tackles Akume for asking north to wait till 2031 for power shift, espouses justice, fairness

Ex-VP's calculation on north/south leadership wrong, THISDAY fact-checking reveals

BIRTHDAY...

L-R: Senator Eteng Williams; Senate Minority Whip, Osita Ngwu; Senate Deputy Whip, Onyekachi Nweboyin; Senate Leader, Opeyemi Bamidele; former Senate Whip, Orji Kalu; President of the Senate and celebrant, Godswill Akpabio and wife,
Sunday Aborisade in Abuja, Laleye Dipo in Minna and Segun Awofadeji in Gombe

INAUGURATION OF THE NEWLY CONSTRUCTED ABIOLA ONIJEMO LINK ROAD...

L-R: Secretary to the Lagos State government, Barr. 'Bimbola Salu-Hundeyin; Deputy Governor, Dr. Obafemi Hamzat; Governor of Lagos State, Mr. Babajide Sanwo-Olu; member of the State House of Assembly, Hon. Desmond Elliot; Special Adviser to the Governor on Infrastructure, Engr. Olufemi Daramola; and Chairman, APC Lagos, Pastor Cornelius Ojelabi, during the inauguration of the newly constructed Abiola Onijemo link road with bridge in Ogba…yesterday

Senate Faults MDAs on 2024 Budget Implementation, Capital Project Funding

Queries why only OAGF processes payments for 700 agencies Summons RMAFC, NEITI, NNPCL chief executives

Sunday Aborisade in Abuja

The Senate through its Finance Committee yesterday expressed concerns over discrepancies in Nigeria's revenue generation and expenditure tracking.

They condemned the centralisation of the payments in the office of the Accountant General of the Federation saying the development was causing delays in capital budget implementations.

The red chamber also called for improved synergy between the Office of the Accountant General of the Federation and the National Assembly to work out modalities that would ensure better transparency.

These were part of tension-soaked investigative hearing session focused on the remittance of internally generated revenue, fiscal accountability, and the overall state of the country’s financial management system.

The Chairman Senate Committee on Finance, Senator Sani Musa, in his opening remarks, emphasised the importance of addressing financial inconsistencies across government agencies.

He stated that the issues of inconsistencies undermine transparency and accountability in governance.

He expressed concerns over the inability of the parliament to readily access accurate data on the funds available to the federation, a gap he

said, impairs effective oversight and policymaking.

Musa, who is representing Niger East said, “We should be able to determine, at any point, the exact state of revenues collected, how they’ve been disposed of, and what has been allocated to various accounts. Unfortunately, that is not the case today.

“Key areas of concern include the discrepancies in reports from the Nigerian National Petroleum Company (NNPC) and the federation account, the dividends received from LNG operations, and other significant variances.”

The Committee also underscored the need for clarity on loans, grants, and other financial inflows managed by the government.

The Accountant General of the Federation, Oluwatoyin Madein, in her response, presented a summary of internally generated revenue for the federal government up to September 2024.

She put the Independent revenue at N2.7 trillion; Operating surplus from Government-owned Enterprises (GOEs) at N2.3 trillion; and Ministries, Departments, and Agencies' (MDAs) internally generated revenue (IGR) at N344 billion.

The Committee, however, noted that the report submitted focused solely on the Accountant General’s office, with significant omissions

regarding the federal government’s overall financial activities.

In light of the gaps identified, the Committee resolved to invite other relevant agencies, including the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC); the Nigerian Extractive Industries Transparency Initiative (NEITI), and the NNPCL, for a joint session to ensure a comprehensive review of the discrepancies.

“This is not about hearing from one side and another separately; we need all stakeholders present at the same time to provide clarity and consistency in their reports,” Musa concluded.

The Senate hearing reflects growing efforts to strengthen Nigeria’s financial oversight and accountability mechanisms, with a shared commitment to enhancing transparency and building a robust fiscal policy framework.

At the investigative hearing, lawmakers expressed frustration over the persistent delays in the release and utilisation of capital budgets.

They cited inefficiencies within the centralised payment system managed by the Office of the Accountant General of the Federation.

The Committee criticised the centralised payment policy, which requires over 700 MDAs to process

payments through a single office. Senators argued that this policy has led to inefficiencies, delayed project completions, and diminished public trust, especially in constituencies expecting the execution of critical infrastructure projects.

The key issues raised by the Senators included: Underutilisation of capital budgets, centralised payment challenges, allegations of corruption and low revenue from stamp duties.

The Speaker of the House of Representatives, Hon. Tajudeen Abbas has lamented that the technical complexity of the petroleum sector was hindering lawmakers' oversight function.

Abbas made this known yesterday, in Abuja at a workshop for members of petroleum-related committees aimed at enhancing their understanding of the petroleum sector and equipping lawmakers with necessary legislative tools to support the Nigerian Upstream Petroleum Regulatory Commission (NUPRC) in achieving its mandate.

He emphasised that by enhancing their knowledge, they would be better equipped to provide effective oversight and hold the commission accountable for delivering on its mandate.

Abbas added that to overcome these obstacles, members must develop technical expertise, engage in continuous learning, and foster collaborative relationships with stakeholders.

The Speaker stressed that the petroleum sector has long been the backbone of Nigeria’s economy, contributing substantially to the Gross Domestic Product (GDP) and serving as the primary source of

foreign exchange earnings.

However, he was of the opinion that its potential has often been hindered by inefficiencies and outdated regulatory frameworks.

The Speaker pointed out that the enactment of the Petroleum Industry Act (PIA) 2021 marked a historic turning point, introducing reforms that have redefined the governance, operations, and transparency of the oil and gas industry.

He noted that these reforms include clearer delineation of roles, streamlined licencing procedures, enhanced environmental safeguards, and a renewed emphasis on attracting investments.

The Speaker stressed that the

National Assembly has played a critical role in driving these reforms, from legislative enactments to oversight, ensuring the sector’s sustainability and effectiveness. Abbas said central to this transformation was the NUPRC, which was established to regulate the upstream petroleum sector. He noted that its mandates, as outlined in Section 94 of the PIA, include ensuring transparency, accountability, and sustainable resource management. Abbas stated: “The Petroleum Industry Act underscores the importance of parliamentary scrutiny in ensuring accountability within the oil and gas sector.

Sunday Aborisade in Abuja

As discussions over the tax reform bills continue across the country, the South-east Caucus in the Senate yesterday, threw their weight behind stakeholders insisting on wider consultations on the proposed fiscal legislations before both chambers of the National Assembly.

The leader of the caucus, Senator Enyinnaya Abaribe (APGA Abia South), disclosed this to journalists after a closed-door meeting of senators from the five southeastern states, held in his office.

Abaribe at the media briefing clarified that senators from the

south-east were not against the bills.

He said they only wanted wider consultations to be carried out on them before full consideration and possible passage at both chanbers of the federal parliament.

Abaribe, who is the Chairman, Senate Committee on Power said, "As much as the entire Senators from the South-east geopolitical zone are concerned, we are not against the Tax Reform Bills currently pending before both chambers of the National Assembly for consideration.

“We only want wider consultations to be carried out on them. Specifically, we need to consult with our constituents across the

15 Senatorial Districts in the Zone, with our state governments and other critical stakeholders.

"We have read through the bills and want to share our knowledge with other stakeholders from the South-east zone for a much more equitable framework in the bills that would eventually be passed.”

"We are not against the bills but need to consult with our people," he stressed.

The South-east senators did not give any timeframe for their consultations.

If the matter is raised as a point of order and put to vote at plenary today, with the position of the

South-east Senators, it would affect the mandate of the Committee on Finance which has four weeks left to submit its report.

Members of the House of Representatives have already dropped further consideration of the bill pending when extensive consultations and robust engagement had been sufficiently carried out on it.

The Tax Reform Bills contain the Nigeria Tax Bill 2024; the Nigeria Tax Administration Bill 2024; the Joint Revenue Board of Nigeria (Establishment) Bill 2024; and the Nigeria Revenue Service (Establishment) Bill, 2024.

Nume Ekeghe

The naira experienced a marginal decline after its recent rally, posting marginal depreciation at both the official and parallel markets.

At the Nigerian Foreign Exchange Market (NFEM), the currency closed at N1,533.97/$, marginally lower than Friday's closing rate of N1,533.93/$. This was a N0.04, or 0.003 percent depreciation. Also, on the parallel market, the naira depreciated to close at N1,630/$ compared to the N1,590/$ it stood over the weekend. This was a N40

or a 2.5 percent decline.

The marginal depreciation followed a remarkable week of appreciation at both markets. The naira at the official market at the start of NFEM started at N1,662.77/$ before it closed last Friday at N1,533.93/$. Last week’s rally was largely attributed to a combination of factors, including Nigeria's successful $2.2 billion Eurobond issuance and the Central Bank of Nigeria’s (CBN) introduction of the Electronic Foreign Exchange Matching System (EFEMS), which has injected greater transparency and efficiency into the forex market.

Adedayo Akinwale in Abuja

2024 NATIONAL MIGRATION DIALOGUE...

L-R: Minister of Labour and Development, Dr. Mohammed Maigari Dingyadi; Chairman House Committee on Solid Minerals, Gaza Jonathan Gbefwi; Minister of Humanitarian Affairs and Poverty Reduction, Dr. Nentawe Vilwadta; Vice President Kashim Shettima; Deputy Speaker, House of Representative, Benjamin Kalu; Chairman Senate Committee on Public Account, Sen.

and Chairman/CEO of Nigerian in Diaspora Commission, Abike Dabiri, during 2024 National Migration Dialogue at the State House

Migration: Shettima Hails Nigeria's Contributions to Global Economy

Says Nigerian immigrants account for highest diaspora remittances in W'Africa

Vice President Kashim Shettima has hailed the invaluable contributions of Nigerian immigrants to the global economy, saying Nigeria accounts for the highest of all diaspora remittances in West Africa.

Apart from diaspora remittances, he said Nigerian migrants have become global ambassadors who excel in technology, medicine, sports, creative arts, and other human endeavours.

Shettima spoke yesterday, during the 10th Annual National Migration

Dialogue with the theme, “Beyond Borders: Celebrating Migrants’ Legacy, Protecting Their Rights,” at the Banquet Hall of the State House, Abuja. According to him, "Migration is not just a crossover from one geography to another. It is a critical driver of global and national development. In 2022 alone, Nigeria accounted for $21.9 billion in diaspora remittances, representing 64 percent of all remittances in West Africa. This is a testament to the invaluable economic contributions of Nigerian migrants.

"Beyond financial remittances, our migrants have become global ambassadors, excelling in fields such as technology, medicine, sports, and the creative arts. Nigerian startups founded by migrants attracted over $800 million in investments in 2022, underscoring the transformative potential of our people across the globe."

The Vice President observed that while the Annual National Migration Dialogue coincides with the commemoration of International Migrants Day, the theme of the dialogue sparked solemn, "reflection

Reiterates Tinubu's resolve to tackle

on the dual essence of migration—its remarkable contributions to society and the enduring need to safeguard the rights of those who undertake these journeys."

Noting that Nigeria was both a country of origin and a destination for migrants, with over 1.3 million international migrants living within, he, however, cautioned against the constant challenges of irregular migration, even as he regretted that the nation returned about 10,000 of its citizens detained for sundry migration offenses in 2024 alone.

"However, we must acknowledge

IATA Removes Nigeria from Countries with $1.7 Billion Blocked Funds

The International Air Transport Association (IATA) has removed Nigeria among the countries that had failed to allow for the repatriation of foreign airlines’ revenue.

This followed the federal government clearance of all revenue backlogs that were due to the foreign airlines earlier in the year.

As at yesterday, the blocked funds globally amounted to $1.7 billion.

In January 2024, the Central Bank of Nigeria (CBN) announced that it had cleared the backlog of pending

foreign exchange (forex) obligations to foreign airlines operating in the country. The CBN also said it had disbursed approximately $61.64 million in the last batch of payments to the airlines through various banks, in fulfilment of its commitment to eliminate the forex scarcity in the Deposit Money Banks (DMBs).

The last accruals attributed to Nigeria before the final liquidation was about $800 million.

However, IATA in its report yesterday, on the blocked funds confirmed that $1.7 billion in airline funds were still blocked

NIMENA: Nigeria's Maritime Industry Poised to Contribute $44bn to GDP Annually

Blessing

The National Chairman of the Nigerian Institution of Marine Engineers and Naval Architects (NIMENA), Dr. Daniel Tamunodukobipi, has disclosed that Nigeria's maritime industry has the potential to contribute $44 billion to the country's Gross Domestic Product (GDP) annually.

Tamunodukobipi, said to achieve this, there was need for collective action to advance national maritime regulations.

The call to action came as stakeholders in the maritime industry gathered to discuss the theme: "Advancing National Maritime Regulations for Shared Prosperity," at the 13th Annual Conference of NIMENA in Port Harcourt, yesterday.

"We must to work together to advance national maritime regulations

and unlock the industry's potential," the NIMENA boss said.

Speaking with journalists at the event, Chairman of the South-South Steering Committee, George Okoroma, highlighted the importance of regulations in ensuring safety in the maritime industry. He noted that regulations were key to preventing accidents and ensuring the industry's growth.

"We must regulate engineering practices to prevent accidents and ensure the industry's growth," he added.

Also, in his presentation on "The Cabotage Act and the Role of Waivers in The Advancement of the Nigerian Maritime Industry," the Executive Director, Maritime Labour and Cabotage Services, Jibril Abba, explained that the Act aimed to promote local content and capacity building in the maritime industry.

from repatriation by governments across the world, as of the end of October 2024. This, it noted was a small improvement compared to the $1.8 billion reported at the end of April.

“Over the last six months, we have seen significant reductions in blocked funds in Pakistan, Bangladesh, Algeria and Ethiopia. At the same time, amounts are rising in the XAF[1]/ XOF[2] zones and Mozambique. “Bolivia has also emerged as a problem, where repatriating sales revenues is becoming increasingly difficult and unsustainable for airlines.

“This unfortunate game of ‘whacka-mole’ is unacceptable. Governments must remove all barriers for airlines to repatriate their revenues from ticket sales and other activities in accordance with international agreements and treaty obligations,” IATA’s Director General, Willie Walsh stated.

He also noted that, “No country wants to lose aviation connectivity, which drives economic prosperity. But if airlines cannot repatriate their revenues, they cannot be expected

Blessing Ibunge in Port Harcourt Oil giant, TotalEnergies EP in partnership with the Nigerian National Petroleum Company Limited Limited (NNPCL) has announced the sponsorship of three youths from its host Oil Mining Lease (OML)58 communities in Rivers State.

The Deputy Managing Director, JV Asset, Mr. Olivier Cassassoles, made the announcement in his remarks during the closing ceremony of the 2024 NNPCL/TEPNG football competition for OML58 host communities, held in Elele-Okinali, Rivers State.

to provide a service.

“Economies will suffer if connectivity collapses. So, it is in everyone’s interest, including governments, to ensure that airlines can repatriate their funds smoothly.”

Nine countries accounted for 83 percent of the airline industry’s blocked funds, amounting to $1.43 billion. These included Pakistan$311 million for 48 months; XAF Zone - $235 million for 60 months; Bangladesh - $196 million for 47 months; Algeria - $193 million for 24 months; Lebanon - $142 million for 60 months; Mozambique - $127 million for 47 months; Angola - $80 million for 36 months, Eritrea - $75 million for 96 months and XOF Zone, $73 million for 12 months.

IATA pointed out that Pakistan continues to top the list of blocked funds countries at $311 million, remarking that it was an improvement from $411 million in April 2024, noting that the main issue is the system of audit and tax exemption certificates which is causing long processing delays.

The beneficiaries were 19-year-old Epelle Samuel (Defensive Midfielder - Eyekele FC); Timothy Maxwell, 19 (Elele Alimini - Attacker) and Okarike Israel, 17 (Oboburu - Defender).

They won the scholarship award as the best players selected from among the teams that participated in the 2024 football tournament.

Speaking on the tournament, Cassassoles said the annual event was a testament to the company's commitment to the youths of their host OML58 communities.

Represented by Henry Ehuike, Manager, Stakeholders Engage-

that irregular migration remains a persistent challenge. In 2024, we have already returned and reintegrated no fewer than 10,000 Nigerians who had been detained for immigration offenses in African and European countries.

"These figures highlight the vulnerabilities that come with migration and emphasise the need for coordinated efforts to address these challenges while harnessing migration’s potential for economic growth and resilience," Shettima warned.

Nevertheless, the Vice President assured that the administration of President Bola Tinubu was committed to tackling the challenges of migration, a resolve he said the President reaffirmed at this year's United Nations General Assembly.

“The Federal Government of Nigeria, under the leadership of President Bola Tinubu, remains resolute in addressing migration challenges. Earlier this year, at the United Nations General Assembly, Mr. President reaffirmed Nigeria’s commitment to the Global Compact for Safe, Orderly, and Regular Migration (GCM), a vital framework to ensure that migration benefits all while protecting the rights of migrants.

"Our government’s response has been multi-faceted, involving several agencies and robust partnerships. The National Commission for Refugees, Migrants, and Internally Displaced Persons (NCFRMI), under the capable leadership of Federal Commissioner Tijani Aliyu Ahmed, continues to lead Nigeria’s migration coordination efforts.

"This includes the ongoing review of the National Migration Policy to align with global best practices.

Additionally, the Nigeria Immigration Service (NIS) has demonstrated unwavering commitment to innovation in border management, adopting modern technologies and policies to streamline processes and

ment, Strategy and Management, Community Affairs, TotalEnergies, Port Harcourt, Cassassoles said the tournament was a unique investment in the future of the host communities.

He said despite the full implementation of the Petroleum Industry Act (PIA), the company has continued in its tradition of empowerment and development in host communities of OML58.

He assured that, “We will sponsor three of the best young football talents identified in this tournament to attend a top football academy. There, they will develop their skills to compete

migration challenges

enhance efficiency."

Shettima further listed innovations aimed at addressing migration challenges to include the, "introduction of electronic gates at major airports to revolutionise the traveller’s experience and ensure faster, more secure clearance," as well as "the rollout of e-passports, designed with advanced security features, facilitates seamless international travel while enhancing the integrity of Nigeria’s travel documents.

"The NIS has also expanded access to Nigerian visas through online platforms, making it easier for travellers to apply for and obtain visas. This includes the Visa-on-Arrival policy, which has enhanced Nigeria’s attractiveness as a destination for business and tourism," he added.

The Vice President also cited partnerships with the International Organisation for Migration (IOM) and the United Nations High Commissioner for Refugees (UNHCR), among other agencies, pointing out that they have been invaluable in advancing migration governance. He implored participants at the dialogue to come up with practical solutions that, instead, celebrate and advance the legacies as well as the rights of Nigerian migrants.

Earlier in his welcome address, the Federal Commissioner of NCFRMI, Ahmed, said the dialogue provided an invaluable space to reflect on the migration conversation, progress and formulating policies to address their challenges. He noted that this year’s theme aligns with the global theme of celebrating International Migrants' Day, honouring the contributions of migrants and accepting their rights.

According to him, “over the years, the Commission has demonstrated an unwavering dedication to meeting the needs of all categories of migrants including internally displaced persons, refugees, asylum seekers and returnees.”

globally while also pursuing their education."

Cassassoles however, commended all the teams for their fair play, resilience and impressive soccer skills, saying, "It has been a fair competition with no serious injuries, thanks to the diligent work of the Technical Organising Committee." He reasserted that, "we are dedicated to promoting initiatives that reduce energy consumption, encourage the use of low-carbon technologies and renewable energies, minimise environmental pollution, and reduce waste."

Ahmed Wadada;
Banquet Hall, Abuja..... yesterday
PHOTO: GODWIN OMOIGUI
Chinedu Eze
Ibunge in Port Harcourt
Deji Elumoye in Abuja

LAUNCH OF VICTOR TULUTU BRIGGS FOUNDATION...

Sanwo-Olu Inaugurates Abiola-Onijemo Link Road with Bridge to Connect Communities

Says administration committed to tackling long-standing challenges bugging Lagos residents

Governor Babajide Sanwo-Olu of Lagos State on Monday commissioned the Abiola-Onijemo Link Road with a bridge in the Ifako Ijaiye Local Government Area of the state.

The Abiola-Onijemo Link Road with bridge provides a strategic connection linking the Abiola/ Ajayi/Ogba and Obawole/Iju-Ishaga communities, which are separated by a 25-meter swamp belt.

The project covers a total length of 643 meters, including a 135-meter reinforced concrete bridge with retaining walls.

The infrastructure features 7.3-meter-wide carriageways, alongside slip roads, walkways, and solar-powered street lighting - all representing state-of-the-art infrastructure tailored to meet the needs of a growing population.

It also has a drainage system that addresses long-standing flooding challenges, safeguarding the surrounding communities from adverse effects of poor water management.

Abiola-Onijemo Link Road with a bridge is one of the 36 newly constructed roads and bridges scheduled for commissioning by the Babajide Sanwo-Olu administration.

Speaking during the formal commissioning of the project at Ifako-Ijaiye, Governor Sanwo-Olu, who earlier handed over to the public the newly constructed Alapere Pedestrian Bridge, built by his administration, said the Abiola-Onijemo Link Road with a bridge embodies his administration’s commitment to addressing long-standing challenges faced by the people of Lagos State.

He said: "Today marks a significant milestone in our collective journey to build sustainable communities, improve connectivity, and enhance the quality of life for all Lagosians.

“It is with immense pride and joy that we unveil the Abiola-Onijemo Link Road with Bridge, a vital infrastructure project that links Abiola Street and Onijemo Street, separated for decades by a canal that created a divide between these two vibrant communities.

"This project embodies our administration’s commitment to keeping our promises and addressing long-standing challenges faced by the people of Lagos State.

“If you recall, during our campaigns, we pledged to tackle issues of inadequate infrastructure and persistent flooding, challenges that have plagued this area for years. Today, we deliver on that promise.

"Before now, crossing between Abiola and Onijemo Streets was both difficult and unsafe. Pedestrians had to navigate a wooden bridge over a swamp, which exposed them to danger and was an environmental eyesore. These conditions were unacceptable.

“Our administration recognised the urgency of providing a lasting solution, which led to the construction of this modern reinforced concrete bridge, complete with pedestrian and vehicular access, as well as a new, well-paved link road and an upgraded drainage network to prevent flooding."

Speaking on the importance of the project to the people of Ifako-Ijaiye,

Governor Sanwo-Olu said: "This project is not just about building roads and bridges. It is about connecting lives, fostering unity, and stimulating economic growth. With these improvements, residents and businesses can now enjoy safer, faster, and more efficient movement.

“Reduced travel time and better access to other parts of the city will undoubtedly bring new opportunities for trade, commerce, and investment into this community.

"This achievement aligns with the goals of our THEMES+ Agenda, particularly under the Transportation and Traffic Management Pillar, and underscores our determination to deliver impactful projects despite global economic challenges and

rising costs.

“We remain unwavering in our commitment to improving lives and providing the dividends of democracy to all Lagosians."

Governor Sanwo-Olu urged Lagos residents, particularly the people of Abiola and Onijemo Streets, to take ownership of the infrastructure built by the government.

His words: "These are your assets, built with our collective resources, and it is your responsibility to protect and maintain them. Community leaders and associations must ensure these facilities are used responsibly to preserve their quality and longevity.

“A well-maintained infrastructure inspires further development, and your active involvement will encour-

age the government to do even more.

"I thank Lagosians for their steadfast support, particularly through the prompt payment of taxes. Your contributions make transformative projects like this possible, and we deeply value the trust you have placed in us.

"As we work together to achieve the vision of a Greater Lagos, I assure you that this administration remains focused, resilient, and committed to building a state that works for everyone."

Speaking at the event, the Special Adviser on Infrastructure, Engr. Olufemi Daramola, said the Babajide Sanwo-Olu administration has shown a persistent commitment and responsibility towards the delivery

of strategic link roads not only in Ifako-Ijaiye but in many other parts of the state, as would be witnessed in the coming days.

Daramola, who appreciated her predecessor, Engr. Aramide Adeyoye, for her insight and dedication, which laid a solid foundation for the project, commended the residents of Ifako-Ijaiye for their patience and cooperation, which, according to him, was vital to the project's success.

He said: "The Abiola-Onijemo Link Road with a bridge is more than just a physical connection; it is a lifeline for multiple communities. The road spans a swampy terrain, connecting College Road through Ajayi Street in Ogba to Aruna, Obawole and Iju-Ishaga.

A UK-sponsored agricultural intervention project in Nigeria, Propcom+, has set an ambitious target of improving the income of four million Nigerians by 2030

This they hope to achieve through increased access to bio-fortified seeds, veterinary vaccination and strengthening of agribusinesses.

The programme, which commenced in 2023 under the sponsorship of the UK Foreign, Commonwealth and Development Office, FCDO, has an initial funding of £95 million and hopes to leverage

£122 million in private funding.

Political Director and Country Representative of Propcom+, Dr Adiya Ode, disclosed this in Kano, at a one-day learning event, organised by Propcom+ for agribusiness owners, agricultural market actors, policymakers, and farmers on its interventions in Northern Nigeria.

Ode noted that the objective of Propcom+ was to transform the rural economy, improve agricultural productivity and resilience of people who depend on agriculture for

a livelihood, as well as reduce emissions and conflicts over natural resources.

According to her, the organisation aims to achieve that objective by stimulating markets through its market systems development approach. She clarified that Propcom+ does not intervene directly with the markets but works with market actors and facilitates them, adding that Propcom+ thinks the approach is more sustainable.

"We are implementing for eight years. We are in our second year and the program will close in 2030.

the State.

He noted that local farmers were exposed to environmental hazards, but efforts by Propcom+ programme, IFAD and Islamic Development Bank, in addition to the state's own local programme, would help in achieving the desired result.

COVID-19 Variant XEC: NBMA, Others Take Proactive Steps to Checkmate Berthing in

The National Biosafety Management Agency (NBMA) said it has put in place proactive measures in conjunction with other stakeholders to checkmate the latest variant of COVID-19 virus.

The agency in a statement on Monday by its spokesperson, Gloria Ogbaki, said though the latest variant of COVID-19, known as XEC, was not yet in the country, but efforts are already emplaced to detect and handle it early.

The statement read: “The National Biosafety Management Agency (NBMA) wishes to inform the public that a new variant of the COVID-19

virus, known as XEC, has recently been detected in some countries.

“At this time, there have been no confirmed cases of the XEC variant in Nigeria. While the country remains free of this new variant, the NBMA is committed to taking all necessary precautions to safeguard public health and prevent its potential spread into the country.

“As part of our ongoing efforts to ensure Nigeria remains protected from emerging biosecurity threats, the NBMA is working closely with relevant stakeholders to monitor and assess the situation.

“Proactive measures, including heightened surveillance at borders, airports, and other points of entry,

are being implemented to detect any potential cases promptly.

“Additionally, we will continue to reinforce our national vaccination and public health response strategies.

“In light of this development, the NBMA is issuing the following public advisory to ensure continued safety:

“Stay Informed: Please rely on trusted health authorities for accurate information regarding COVID-19 and any emerging variants.

“Misinformation can lead to confusion and jeopardize public health efforts.

“Adhere to Preventive Measures: Continue to practice the preventive measures that have helped curb the spread of COVID-19, including

Nigeria

wearing masks(N45), practicing good hand hygiene, maintaining physical distancing where possible, and ensuring proper ventilation in indoor spaces.

“Get Vaccinated: We strongly encourage all eligible individuals to get vaccinated and receive booster shots. Vaccination remains one of the most effective means of preventing severe illness and complications from COVID-19.

“Monitor Symptoms: If you experience any symptoms of COVID-19, such as fever, cough, shortness of breath, or loss of taste or smell, seek medical attention immediately and follow the guidance provided by local health authorities.

"By the time the programme closes, we hope to have impacted the lives and improved the incomes of four million Nigerians.

"That's an ambitious target but we know that working with our partners, we can achieve this target.

"We also have a financial target. We hope that the funding for Propcom+, which is £95 million, would leverage £122 million in private financing," she said.

Also speaking, the Kano State Commissioner of Agriculture and Natural Resources, Dr. Danjuma Yankatsari, said Propcom+'s achievements were evident as even independent evaluators can testify that the programme has benefited a lot of small scale farmers.

Yankatsari, noted that the focus on small-scale farmers and women tallies with programmes initiated by other organisations such as IFAD and Islamic Development Bank in

According to him, the state has achieved a lot through the intervention of Propcom+ programme and other partners in crop production, crop protection, expanding irrigation facilities, spreading climate resilient seed, modern farming techniques, and provision of farming equipment, as well as the creation of different cattle routes and provision of fodder.

He further stated that because of its focus on women and small-scale farmers, the programme will reach the kind of vulnerable people more exposed to climate change.

On his part, Propcom+'s Strategy Director, Mr. Olamide Ojo, said the organisation has a robust basket of programmes to implement policies, regulations, laws, formal or informal, to work with business actors to make good use of the business environment.

He said in the past seven months, some partners have been working with Propcom+ to scale up the various models earlier implemented in its Makarfi project. He expressed hope that at the expiration of the project after eight years, 4.1 million Nigerians would have been positively affected.

Michael Olugbode in Abuja
L-R: Former Director General Nigerian Maritime Administration and Safety Agency (NIMASA), Hon. Dakuku Peterside; Vice President Victor Tulutu Briggs Foundation (VTBF), Mrs. Amlda Victor Briggs; Chief Launcher and Executive Vice Chairman South Atlantic Petroleum (SAPETRO), Senator Daisy Danjuma; Founder and President Victor Tulutu Briggs Foundation (VTBF), Hon. Victor Tubotamuno Briggs; and Commander, 81 Division Garrison, Nigerian Army, Brigadier General Hassan Moisiyama, during the official launch of Victor Tulutu Briggs Foundation held in Lekki Victoria Island, Lagos, at the weekend
PHOTO: MUBO PETERS.

LAWYER

Tax Reform Bills: Separating the Wheat from the Chaff

President Bola ahmed Tinubu
chairman, Federal Inland Revenue Service (FIRS), Zacch adedeji
chairman, Presidential committee on Fiscal Policy and Tax Reforms, Taiwo Oyedele

LAWYER

TaxReformBills:Separating

Quotables

columnist

Necessity of Establishing Prosecutrix’s Age in Defilement Case

Idigbe Celebrates Father's 100th Birthday with Commissioning of PAS World Centre

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‘If you are borrowing to pay salaries and you are borrowing for consumption, then all that borrowing will amount to nothing. But, if you are borrowing and tying it to specific projects that are going to have a multiplier effect, then there’s nothing wrong with that borrowing.’ - Senator Enyinnaya Abaribe, APGA Senator representing Abia South Senatorial District Experts Advocate Transparency, Data Protection in NBA Elections

‘We still need to borrow productively, effectively and sustainably…to invest not just in infrastructure but social services, health, education and intervention in terms of a social safety net to help the poorest and most vulnerable.’ - Olawale Edun, Minister of Finance and Coordinating Minister of the Economy of Nigeria

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PROF MIKE OZEKHOME, CON, SAN, FCIArb, PH.D. LLD

Constitutional Democracy, means a system of government, in which political and governmental power, is defined, limited and shared by a grundnorm called the Constitution, which provides inbuilt checks and balances.

This column seeks to fiercely discuss constitutional, legal and political issues, with a view to strengthening, deepening and widening the plenitude and amplitude of democracy and good governance, without fear or favour.

The writer of this column, Prof Mike Ozekhome, SAN, is a Constitutional Lawyer, Human Rights Activist, Pro-Democracy Campaigner, Notary Public and Motivational Speaker. He co-founded the Civil Liberties Organisation (CLO), Nigeria’s pioneer human rights league, on October 15, 1987, the Universal defenders of Democracy (UDD), in 1992, and with Chief Gani Fawehinmi and others in 1998, the Joint Action Committee of Nigeria (JACON), to push out the military. In his early days, he lectured at the University of Ife. Prof Ozekhome is an author of many books. He is also a Special Counsel at the International Criminal Court (ICC), at The Hague.

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NGO Sues FG Over Sponsorship of Pilgrims

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Police Files 12 New Charges Against Farotimi

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Dele Farotimi: When Activism is No Licence to Defame

Dele Farotimi’s Reckless and Odious Statements

To be frank, as a Lawyer of 33 years standing at the Bar, I was rather shocked to read some of Mr Dele Farotimi (a Lawyer of 25 years standing)’s sweeping, reckless, odious and defamatory statements about the Supreme Court, complete with unsubstantiated allegations against the court and judicial officers to the bargain, copiously pouring invectives on them, Chief Afe Babalola, CON, SAN, and others, in permanent form in his book “Nigeria and Its Criminal Justice System”, read all over Nigeria and beyond our shores (as the book is available for purchase on Amazon at $17.99 in Paperback and $12.99 on Kindle), also in an online podcast Mic On on YouTube, making injurious defamatory statements broadcast throughout Nigeria and in other parts of the world. As Lawyers, we are aware that, ‘he who alleges must prove’; Mr Farotimi should therefore, have accompanied the statements in his book with the requisite proof/evidence, if indeed, he had any. Chief Babalola, SAN, lodged a Complaint against Mr Farotimi with the Commissioner of Police, Ado Ekiti, where he resides, detailing the alleged criminal defamation made against him, his firm, Emmanuel Chambers and Lawyers therein, requesting the Police to investigate the matter urgently. In his Complaint, Chief Babalola had given the background of a case Eletu & Ors v Oba Tijani Akinloye & Ors 2014 15 N.W.L.R. Part 1378, in which Emmanuel Chambers had acted for the Appellant only at the Apex Court, and won the appeal. Many believed that Mr Farotimi was a Counsel in the matter, only to discover that he wasn’t, but by his own admission in his book, claimed to have been ‘integrated’ into the Ojomu Family that had initially sold the land, the subject-matter of the aforementioned case to Eletu. The land was acquired by Lagos State Government, but the Ojomus went to court and succeeded in having the said acquisition set aside. The Ojomus then instituted an action, claiming title to the same land that they had already sold to Eletu. They lost. Was the alleged defamation by Mr Farotimi, borne out of sour grapes of the loss of the Ojomu family Mr Farotimi had been ‘integrated’ into, in the Eletu case?

Criminal Defamation

Criminal Defamation is provided for in Sections 373-375 of the Criminal Code Act 1916 (CCA) and Sections 391-395 of the Penal Code Act 1960 (PCA).

In Aviomoh v C.O.P. & Anor (2021) LPELR-55203 (SC) per Helen Moronkeji Ogunwumiju, JSC, even though the Supreme Court delved into the fact that there has been a move away from the criminalisation of defamation in various jurisdictions, it held inter alia that the right of a person living in a community stops where the rights of others living in that community starts, and that Sections 391-395 of the Penal Code Law bordering on offences of defamation of character, injurious falsehood, printing or engraving such matter (that is, criminal defamation) are against public morality, health and order of society, and the offences if proved, would have injured the rights and well being of a person to his character and reputation, and are therefore, within the ambit of Section 45(1) of the Constitution, and accordingly, constitutional. The purport of this is that, the Supreme Court upheld criminal defamation as an offence under the PCA (and by extension the CCA). It remains an offence under Federal law.

The Rule in Smith v Selwyn

The rule in Smith v Selwyn (1914) 3 KB 98, is to the effect that where an action constitutes a civil wrong and a crime, the criminal aspect is dealt with first. And, while it has been argued that this rule may no longer apply in Nigeria, so that a civil suit can run simultaneously with a criminal one, it could be desirable for the criminal aspect to be initiated first, though there’s absolutely nothing that prevents an offended party in an action that constitutes a civil and criminal wrong, from choosing to pursue only the criminal aspect. See the case of Veritas Insurance Co. Ltd v Citi Trust Investments Ltd 1993 3 N.W.L.R. Part 281 Page 349 per Niki Tobi, JSC Such a Plaintiff, like Chief Afe Babalola, SAN and others allegedly criminally defamed, aren’t under any compulsion to institute only civil proceedings against Mr Farotimi, nor are Mr Farotimi and his supporters in a position to choose which proceedings should be instituted against him. Defamation is a Tort, a civil wrong; but, it can also be an offence. Chief Afe Babalola, SAN, is therefore, well within his legal rights to lodge a Complaint to the Police in this matter.

Mr Farotimi’s allegations have also tended to undermine and erode the integrity and credibility of the Judiciary, not just as an institution, but one that is held to be the last hope of the common man, and prosecuting such an individual for alleged criminal defamation of the Judiciary would serve the public interest. It is also a matter of criminal contempt ‘ex facie curiae’ (contempt outside the face of the court) against the Supreme Court and the Judiciary in general, that is, ”behaviour that offends or disrespects the authority or dignity of the court”. Mind you, I’m not in any way trying to assert that the Judiciary or legal profession is perfect, because it isn’t. Like any other institution or profession, we have our bad eggs.

Sections 30 & 31(1) & (2) of the Legal Practitioners Act 2004 (LPA) Rules of Professional Conduct for Legal Practitioners 2023 (RPC) provides inter

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“…. is activism the licence to not only bring others into odium, opprobrium and hatred, but to turn society against them to such an extent that if they are recognised on the street, citizens may stone them and physically attack them, based on injurious falsehood that may have been disseminated about them, and unsubstantiated allegations….?”

alia that a Lawyer is an officer of the court and shall not do anything that will adversely affect the administration of justice, and shall always treat the court with respect, dignity and honour; and that where there’s a ground for complaint against a judicial officer, the complaint shall be made to the proper authorities, which I imagine would be the Head of the Court where the offending judicial officer sits, and the National Judicial Council. It appears that Mr Farotimi’s actions, may have fallen short of the expectations of the RPC in this regard.

Misconceptions

I am surprised that people, including Lawyers can narrowly limit the actions of Mr Dele Farotimi to Lagos. Firstly, the allegations levelled against Mr Farotimi are not stealing a vehicle worth N1 million from a place in Yaba, Lagos, in which case a person so accused of stealing would be charged to the Magistrate Court in Yaba, Lagos or the nearest court within the jurisdiction.

Though Mr Farotimi may be domiciled in Lagos, the book written and self-published in Lagos, it is an offence at large, one that isn’t restricted to where the offence may have initially been committed, because everywhere the book is read is where those who may have been maligned in it are injured, and the alleged crime has therefore, been committed. It is also a continuous offence as the book will continue to be read, and a virtual offence, in that it can be argued that the the impact has been felt beyond the shores of Lagos. See the case of Patrick Njovens & Ors v The State (1973) LPELR-2042 (SC) per George Baptist Ayodola Coker, JSC and Mbah v State (2014) LPELR-22729(SC) per Ibrahim Tanko Muhammad, JSC (later CJN), on why prosecution of the matter isn’t restricted to Lagos. Then I have heard people complain about the arrest of Mr Farotimi. That his offence qualifies as a misdemeanour. So? Section 3 of the Administration of Criminal Justice Act 2015 (ACJA) provides

that “a suspect or Defendant alleged or charged with committing an offence established by an Act of the National Assembly shall be arrested, investigated…..”. In Tabik Investment Ltd & Anor v GTB (2011) LPELR-3131(SC) per Aloma Mariam Mukhtar, JSC (later CJN) the Supreme Court held inter alia that when ‘shall’ is used in respect of a provision of the law, that requirement must be met. Again, ACJA does not differentiate between a felony and misdemeanour; as long as it’s an offence, the suspect or Defendant can be arrested, even prior to investigation. While this sounds strange, as investigation should usually precede arrest, this is the position of the law, though it appears to require some tweaking. See Section 35(1)(c), (3) & (4) of the Constitution and Sections 31 & 32 of the Police Act 2020 (PA). The point is that, by virtue of Section 38(1)(a) of the PA, the Police can effect arrest without an order of court or a warrant, unless the law creating the offence provides that a suspect cannot be arrested without a warrant. Furthermore, this talk of the Police inviting people to be arrested for the alleged commission of offences as if they are being invited to attend a birthday party, doesn’t appear to be part of any law.

Court Proceedings

However, some have argued that the Police bungled the process when they arrested Mr Farotimi and took him to Ekiti to charge him for criminal defamation under the CCA when like the Criminal Law of Lagos State (CLLS), criminal defamation is no longer an offence under the Criminal Law of Ekiti State (CLES). The question which however, arises, is whether the Ekiti Magistrate Court has the jurisdiction to try an offence that is no longer an offence under the CLES. See Section 36(8) of the Constitution and Aoko v Fagbemi (1960) ANLR 15 Page 400 - a person cannot be punished for doing act that isn’t

an offence under the law; Madukolu v Nkemdilim 1962 2 SCNLR 341 on jurisdiction.

However, fresh charges have been filed against Mr Farotimi at the FHC Ado Ekiti under Section 24 of the Cybercrimes (Prohibition, Prevention, etc) Act 2015 (CA), since the alleged criminal defamation was also done by means of the Mic On podcast on YouTube. For me, since the alleged offence was also committed in Abuja, FCT, as not only has the book been read there and the Supreme Court is also located there, I would probably have been minded to bring all the charges to the FCT, where criminal defamation has been upheld as a constitutional offence to be tried at the Magistrate Court that has jurisdiction to try misdemeanours, and the cybercrime offences at the FHC, to avoid the confusion that has occurred in respect of criminal defamation in Ekiti. See Aviomoh v C.O.P. & Anor (Supra) and for example, the Criminal Law of Oyo State 2000 under which criminal defamation is an offence.

Bail

However, we must not forget that by virtue of Section 36(1) & (5) of the Constitution, Mr Farotimi is entitled to a fair trial, and also enjoys the presumption of innocence until proven guilty. See INEC v Musa (2003) LPELR24927(SC) per Niki Tobi JSC on the meaning of fair hearing and Afolalu v State (2010) LPELR-197 (SC) per Aloma Mariam Mukhtar, JSC (later CJN) on the presumption of innocence.

Even though Mr Farotimi has also been charged with offences under the CA, none of the punishments prescribed for his offences exceed three years imprisonment, and Sections 163-165 of ACJA make provisions for bail of such a Defendant. Though the offences Mr Farotimi is charged for are all bailable, the grant of bail is discretionary. See Eye v FRN (2018) LPELR-43599(SC) per Aminu Sanusi, JSC on the factors that the court considers, in exercising its discretion on the grant of bail to an accused person. Mr Farotimi was granted bail yesterday.

Pertinent Questions

Having laid out the matter so far, we must not forget to ask some pertinent questions. Does so-called human rights activism give anybody the right to disparage, disrespect, defame, abuse and bring others, including the Supreme Court, the highest court in the land into disrepute, and by extension, damage and dishonour the whole Judiciary and permanently injure their reputation? No. Such damage can also be irreversible, particularly as what goes on the internet is almost never completely erasable.

Is activism about boiling an already hot polity, by further bashing an already much maligned Judiciary? No. This affects public order and public safety. And, beyond that, is activism the licence to not only bring others into odium, opprobrium and hatred, but to turn society against them to such an extent that if they are recognised on the street, citizens may stone them and physically attack them, based on injurious falsehood that may have been disseminated about them, and unsubstantiated allegations levelled against them in the name of freedom of expression? I think not. Certainly, the statements of Mr Dele Farotimi appear to fail the reasonable man’s test.

Is freedom of expression guaranteed by Section 39(1) of the 1999 Constitution of the Federal Republic of Nigeria (as amended)(the Constitution) absolute? No. Freedom of expression is restricted by Section 45(1)(a) & (b) of the Constitution which prohibits the invalidation of a law reasonably justifiable in a democratic society inter alia in the interest of public morality, safety, health and order, or for the purpose of protecting the rights and freedom of other persons. See Sections 373-375 of the CCA and Sections 391-395 of the PCA. See Aviomoh v C.O.P. & Anor (Supra).

Conclusion

Activism is about justice; it is not about meting out injustice to others in the quest for justice. And, as officers in the temple of justice, a higher standard is expected of Lawyers, including Mr Farotimi - not only is it the rule of our profession that we must show respect to the court, we are trained to be measured in our utterances, and certainly not make blanket, damaging statements about others without proof/ evidence. Such actions may constitute an offence, as has been alleged in Mr Farotimi’s case, not only against Chief Afe Babalola, SAN, Lawyers in Emmanuel Chambers, past and present, but the Supreme Court, the Judiciary, and the others mentioned in Mr Farotimi’s book, who can also institute criminal/civil proceedings against him.

Of course, the prosecution will have to discharge the criminal burden of proof beyond reasonable doubt to secure any conviction against Mr Farotimi, who can defend himself from the charges by providing evidence to show that his statements are true.

Any right-thinking, self-respecting person must necessarily cherish the reputation they have built for themselves over the years. The cohorts of Mr Farotimi appear to believe that under the guise of activism they can bully their way out of this case, by continuing to instigate the public against the Judiciary - a tactic which has now been escalated to a planned Protest Against the Judiciary today. How much do they themselves, respect the rule of law they profess to uphold? Why not let the law take its course?

dele Farotimi

Necessity of Establishing Prosecutrix’s Age in Defilement Case

Fact

s

The Appellant is a trained medical doctor, married to PW 1. The Appellant was alleged to have defiled and sexually assaulted PW 2 (his wife’s niece, who was said to be underage at the time). The complaint was made to the Police, who arrested and interrogated the Appellant. At the Police station, the Appellant was said to have made confessional statement. The Appellant was subsequently charged and arraigned on a-two-count charge of defilement and sexual assault by penetration, contrary to Sections 137 and 261 of the Criminal Law, Chapter 17 Volume 3, Laws of Lagos State, 2025.

At the trial, the prosecution called six witnesses, including the Prosecutrix, her aunt, investigating Police officers, and medical doctor who conducted some tests on the Prosecutrix. The Appellant gave evidence, and called two other witnesses. At the conclusion of the trial, the court delivered its judgement, convicting the Appellant as charged.

Unhappy with the decision, the Appellant appealed to the Court of Appeal.

Issues for Determination

The issues considered were:

(1) Whether the lower court having failed to conduct an inquiry into the age of the Prosecutrix, was right in coming to the conclusion that the Prosecutrix was sixteen years of age at the time the alleged offence was purportedly committed in the absence of any credible evidence.

(2) Whether the lower court was right to admit the purported confessional statements of the Appellant as exhibits “H” and “H2” and rely on same without conducting a trial-within-trial, despite the evidence of the Appellant that both statements were not written by him voluntarily.

(3) Whether the lower court, in the absence of any positive evidence from the prosecution witnesses, was right to hold that Exhibit H1 was a conversation between the Appellant and his wife – PW1, and proceed to convict the Appellant on same.

(4) Whether in the absence of cogent credible and reliable evidence by the prosecution, the lower court was right in convicting the Appellant.

(5) Whether the lower court did not exhibit grave bias, and deny the Appellant his right to fair hearing in the course of trial.

Arguments

For the Appellant, it was contended that the standard of proof in criminal proceedings, is one of proof beyond reasonable doubt without any of the ingredient of an offence missing. Counsel argued that there was no direct evidence about the age of the Prosecutrix, as the evidence of witnesses relied on by the trial court to conclude that PW 2 is a child, did not give direct evidence of witnessing the birth of PW 2. He posited that the evidence of these witnesses constitute hearsay. Regarding the alleged confessional statement and undertaking relied upon by the trial court in convicting the Appellant, Counsel argued that the said Exhibits H and H2 were not voluntarily made, and so, the trial court ought to have conducted trial-within-trial to determine their voluntariness; failure of which is fatal to the case of the prosecution.

Responding to the submissions above, Counsel submitted that the Respondent discharged the burden of establishing the offence of defilement and sexual assault by penetration against the Appellant beyond reasonable doubt. Highlighting the ingredients of the offence, Counsel contended that the Respondent established that PW 2 was 16 years when the Appellant started abusing her sexually, with reference to the evidence of PW 2 that she was 18years during the trial when she testified. Counsel submitted PW 2 testified about being in Senior Secondary School, SS2 and SS3 in year 2020 and 2021 respectively. Relying on the case of BAKARE v ISHOLA (1959) WRNLR 106, it was submitted that facts judicially noticed need not be proved. It was stated further that PW 2 was under the guardianship and custody of PW 1 at the time of the incident, and the other witnesses, including the investigating Police officer confirmed the age of PW 2 as 16 at the time of the incident. Counsel argued, contrary to the position of the Appellant, that evidence of an IPO is in law, not hearsay – IKE v THE STATE OF LAGOS (2019) LPELR-47712 CA. Reference was also made to the provisions of Section 261 of the Child’s Right Law of Lagos State, which defines a child as a person under the age of 18 years. He submitted that inquiry into the age of the victim is necessary, only where the age of the victim is in issue; unlike this instance where there is unrebutted evidence that the Prosecutrix was a minor at the time of the

Honourable Jimi Olukayode Bada, JCA

In the court of appeal In the Lagos Judicial division Holden at Lagos On Friday, the 29th day of November, 2024

Before their lordships

Jimi Olukayode Bada Zainab Bage abubakar abdu dogo Justices, court of appeal appeal No: ca/LaG/cR/48/2024

Between dr Olufemi Olaleye aPPeLLaNT

And

The State of Lagos ReSPONdeNT (Lead Judgement delivered by Honourable Jimi Olukayode Bada, JCA)

incident. Counsel relied on oral and documentary evidence before the court, to submit that the Appellant had sexual intercourse with PW 2. Reacting to the submissions on voluntariness of the confessional statements, it was argued that the Appellant who claimed they were doctored by the Police, did not provide any evidence to substantiate his claim. More so, aside confessional statement, the guilt can be established by eye witness account and PW 1 gave direct evidence.

Court’s Judgement and Rationale Deciding issues one and two together, the appellate court reiterated the trite position of law that the prosecution in a criminal trial is required to prove its case against the accused person beyond reasonable doubt. Proof beyond reasonable doubt simply means that there is sufficient admissible and credible evidence, that all the essential ingredients constituting the offence an accused was charged with were established to justify the conviction of the accused person by the trial court – HASSAN v THE STATE (2017) 5 NWLR (PT. 1557) 7. The conviction leading to this appeal was for the offence of defilement and sexual assault by penetration. All the ingredients of the offence must be established beyond reasonable doubt, to secure a conviction. The ingredients of the offence in this instance are: (i) there must be sexual intercourse; (ii) the victim must be a child. And by Section 416 of

“…..the age of the victim is very important, because if the prosecution fails to prove same beyond reasonable doubt, the conviction of the Appellant will not stand. This is because sexual intercourse per se, is not a crime. What makes it a crime, is that the victim must be a child. A person should not be convicted for defilement, if the victim is an adult. Age is therefore, a critical element”

Evidence Act. The circumstantial evidence of the age of PW 2 alluded to by the trial court, relying on her testimony as being age 16 in SS2 and age 17 in SS3, is not circumstantial evidence fit to ground a conviction because she may not have been of those ages, and age does not determine enrolment in secondary schools in the country, today. For circumstantial evidence to ground a conviction, it must lead to only one conclusion. The trial court should have been guided by the decision in SIMON v THE STATE (2022) LPELR-58178(CA), by conducting an inquiry into the age of PW 2, given that the Appellant was charged with a serious offence. The age put forward here (16) is a borderline age (compared to 18), and so, the prosecution must establish same beyond reasonable doubt.

Regarding Exhibits H, H1, and H2 which the Appellant contended were wrongly admitted and relied on by the trial court, despite allegations of duress, alteration and being doctored, the court held that the trial court ought to have conducted a trial-within-trial. Exhibit H is the confessional statement at the Police station; Exhibit H1 is the printout of emails and WhatsApp messages between the Appellant and PW 1; and Exhibit H2 are handwritten and typed letter of undertaking dated 3/12/2021 and 5/12/2021. The court held that it is clear from the evidence of Appellant that Exhibits H and H2 were written under duress and dictated to him after several days in custody, thereby raising the issue of voluntariness necessitating a trial-within-trial. Also, PW 1 stated that a video recording was made while the Appellant wrote his statements in compliance with Section 9(3) of the Administration of Criminal Justice Law of Lagos State 2015, but this recording was not tendered in evidence. The presumption here is either that the recording does not exist or if it exists, it is unsupportive of the Respondent’s case on the issue of voluntariness – DARBAR HOTEL PLC v KASABA UNITED LTD (2024) 1 NWLR (PT. 1919) 31 CA.

Deciding issues 3, 4 and 5, the court examined the evidence on record regarding Exhibit H1, which the Appellant denied sending to PW 1. The court noted that PW 1 had access to the Appellant’s phone and devices, and there is possibility and real likelihood of the Exhibits being contrived at the time. This creates a serious doubt, and the law is that all doubts are resolved in favour of a Defendant.

the Criminal Law and the Child’s Right Law of Lagos State, a child is a person under 18 years. It follows that the age of the victim is very important, because if the prosecution fails to prove same beyond reasonable doubt, the conviction of the Appellant will not stand. This is because sexual intercourse per se, is not a crime. What makes it a crime, is that the victim must be a child. A person should not be convicted for defilement, if the victim is an adult. Age is therefore, a critical element. The court referred to various authorities on proof of age, including AGNASIM v EJIVUMERWERHAYE (2001) 9 NWLR (PT. 718) 395 at 410, where it was held that “age could be proved … by … birth certificate … by … a person who saw the birth or had knowledge of the birth”. Also, by Section 30 of the Children and Young Persons Law, ‘’one of the methods of proof of age of a juvenile, is the evidence of a parent or anybody in whose presence the person was born …’’. In this appeal, the trial court reached its conclusion that PW 2 was a child at the relevant time, based on testimonies of PW 1, PW 2, PW 4, PW 5 and PW 6, though none of them gave direct evidence of witnessing her birth or as an expert who examined PW 2 on her age. Only PW 1 knew PW 2 before the incident, and she did not give direct evidence about witnessing the birth of PW 2. Other witnesses gave evidence about the age of PW 2, based on the information received while interviewing PW 2. All this evidence constitutes hearsay, which is not admissible. Even PW 5 who is a medical doctor, is not an expert capable of determining the age of PW 2. The prosecution ought to have presented a direct evidence of the age of PW 2, such as document which recorded or registered her birth, or evidence of person(s) who witnessed the birth of PW 2, such as the father, mother, older sibling or give an explanation for their unavailability. This failure created a credible and reasonable doubt in the prosecution’s case, leaving the court to presume that the documents may be unfavourable to the Respondent’s case in line with the provisions of Section 169(D) of the

The Court of Appeal also chronicled the marital disputes, between the Appellant and PW1. The fact that PW 1 had surreptitiously changed the ownership of the Appellant’s Mercedes Benz, tried to remove him as a signatory to their joint account, presented documents to the Appellants to sign off his house, abducted and relocated the children out of Nigeria, all show that PW 1 was a tainted witness with interest to serve. The testimony of a tainted witness should be treated with considerable caution, and be examined with a tooth comb. Further, the evidence of PW 1 was not credibly corroborated, as the evidence of PW 2 (which also requires credible corroboration) cannot serve to corroborate that of PW 1. Aside the lack of credible corroboration, there was also material contradictions in the evidence of PW 2 on the Appellant having sexual intercourse with her. More so, in defilement cases, the evidence of a child must be corroborated. The evidence of PW 1 relied on by the trial court as corroboration of the testimony of PW 2, is not independent, as it was derived from PW 2. Therefore, the trial court was wrong to have convicted the Appellant on same – ADONIKE v STATE (2015) 7 NWLR (PT. 1458) 237 AT 285. The court held further that in cases of sexual assault by penetration, it is the law that the prosecution must not only prove penetration, it must prove and establish lack of consent. In this case, assuming the Appellant had sexual intercourse with PW 2 for a period of 18months without any protest or complaint, it means that PW 2 must have probably consented to having sexual intercourse with the Appellant. The prosecution in this case, failed to lead direct positive evidence of opposition or objection by PW 2. The court also examined the evidence of the investigating and medical officers, and came to the conclusion that they were not credible to ground the conviction of the Appellant. The court also noted the interference by the trial court with the proceedings, with its resultant effect on the Appellant’s right to fair hearing. In conclusion, all the issues were resolved in favour of the Appellant, and against the Respondent.

Appeal Allowed; Appellant Discharged and Acquitted.

Representation

Dr Kemi Pinheiro, SAN and Chukwudi Enebeli, SAN with Ikulas Aderibigbe, Hammid Modibo for the Appellant.

O. Aluko, Chief State Counsel, for the Respondent. Reported by Optimum Publishers Limited, Publishers of the Nigerian Monthly Law Reports (NMLR)(An affiliate of Babalakin & Co.)

Idigbe Celebrates Father's 100th Birthday with Commissioning of PAS World Centre

It was a gathering of some of the nations best legal minds who came to celebrate with one of theirs, as the grand final celebration of Hon. Justice Chukwunweike Idigbe, father of Chief Dr Anthony Idigbe’s 100th birthday took place.

The year long celebration has seen the Idigbe and Punuka Family travel the whole country, commissioning various people oriented projects in memory of their father. This grand celebration also included the commissioning of the new office and the international headquarters of the law firm Punuka Attorneys and Solicitors, which was established by Justice Idigbe himself in 1947.

Speaking at the event, former Head of State and Commander in Chief of Nigeria Armed Forces, General Yakubu Gown, had, while commissioning PasWorld Centre, expressed his joy of being alive to witness the event. He praised the Idigbes for keeping the legacy of their late father, with excellent legal services and standards which he stood for, as well

as keeping his memory alive.

The event also hosted the 2024 annual Punuka Lecture with Professor Olabisi Akinkugbe an Assistant Professor and the Viscount Bennett Professor of Law at the Schulich School of Law, Dalhousie University.

Speaking under the theme; "International Trade Practice in Nigerian Law Firms: The Case for Building Firm and Scholarly Capacities", Prof Akinkugbe commended Nigerian law firms for trying to develop the skills set of their staff as much as possible.

He traced the problem of not having proper work skills to the quality of education gained particularly from the nation's higher institution. He advocate for proper work ethic to be installed in young graduates as this will help them stand out.

Reviewing the book on some landmark Judgement of Justice Idigbe, the book reviewer Dr. Tayo Oyetibo SAN, took time to go through the book chapter by chapter, nothing down important aspects of each chapter, while taking his listeners on a total journey on the book, thus making a must read book.

Police Files 12 New Charges Against Farotimi

Dele Farotimi's trouble days are far from over, as the Nigerian Police have filed fresh charges against the human rights Lawyer, before the Federal High Court in Ado-Ekiti, Ekiti State, over allegations of cybercrime.

Farotimi had appeared before the court on Wednesday, following charges brought against him by Afe Babalola, SAN under the Cybercrimes (Prohibition, Prevention, Etc.) Act, 2015. The Police filed 12 fresh counts against Farotimi, according to court documents.

Some of the counts read, “That you Dele Farotimi ‘m’ on 28th August 2024 knowingly and intentionally transmitted communication in an online interview on Mic On Podcast by Seun Okinbaloye in respect of a book authored

and published by you titled:

“Nigeria and its Criminal Justice System” wherein you stated in the interview that:

“Aare Afe Babalola corrupted the Judiciary” which you know to be false information for the purpose of causing breakdown of law and order thereby committed an offence contrary to and punishable under Section 24(1) (b) of Cybercrimes (Prohibition, Prevention, etc) Act 2015 as amended, amongst others.

The Nigerian Police had arraigned Farotimi before the Ekiti Division of the Federal High Court, over allegations of cybercrime. The charges were filed by the Police Prosecutor on Wednesday. Farotimi was however, granted bail yesterday, and the case adjourned to January 29, 2025.

The hugely successful event was attended by distinguished personalities such as Hon. Justice Dr Willy Mutunga, a distinguished Jurist, reform advocate and former Chief Justice of Kenya, a long list of senior advocate's, religious leaders, and members of the corporate world.

NGO Sues FG Over Sponsorship of Pilgrims

A human rights NGO has filed a court action against the Federal Government of Nigeria, over its continued sponsorship of individuals Muslims and Christians on pilgrimages abroad.

The Human Rights and Empowerment Project Ltd/Gte (HREP), a public interest advocacy group recently instituted the action in Suit No. FHC/L/CS/1872/24 at the Federal High Court against the Federal Government of Nigeria, to challenge the propriety of deploying public funds and tax-payers money towards sponsoring Christians and Muslims to attend pilgrimage or Hajj. In a fundamental rights enforcement application filed at the Federal High Court, Lagos through their Counsel, Ikenna Okoli, SAN and Francis Moneke, the group contends that deploying public funds either at the national or State level for the sponsorship

of Christians and Muslims going for pilgrimage or Hajj, runs foul of Section 42(1) of the 1999 Constitution by discriminating against other Nigerians belonging to other religions, or who don’t identify with any religion at all.

The said constitutional provision clearly prohibits the Government from discriminating against any citizen on the basis of belonging to a particular community, ethnic group, place of origin, sex, religion or political opinion.

The use of public funds to sponsor Nigerians who belong to the Christian or Muslim religion to attend and participate in such spiritual exercise, amounts to according special privilege or advantage to adherents of those religions, which are not similarly enjoyed by other Nigerians not belonging to those two religions.

In the fundamental rights

enforcement application, the group sued as joint Defendants the President, the AGF, the Nigerian Christian Pilgrims Commission, the National Hajj Commission of Nigeria, and the National Assembly.

The group prayed the court for a declaration that the allocation of tax payers money by the Federal Government for the maintenance and operation of the Pilgrims and Hajj Commissions is unconstitutional, illegal and ultra vires the powers of the Federal Government. Consequently, the application seeks for the following orders of Court:

-Prohibiting Government at all levels from using public funds in sponsoring, funding and or subsidising of any religious Pilgrimages for Christians and Muslims or for any category of citizens, including Government functionaries.

-Prohibiting the Federal Government from further allocating funds to the 1st and 2nd Respondent for any purposes relating to pilgrimages.

-Striking down the Acts creating the Pilgrims and Hajj Commissions as being inconsistent with Sections 10 and 42 of the 1999 Constitution. In what legal pundits see as a novel public interest action, HREP laments the humongous and outrageous quantum of public funds that government at all levels has sunk into sponsoring or subsiding of pilgrimages and Hajj in a country that is constitutionally a secular State, wherein adoption of any particular religion as State religion is constitutionally prohibited by Section 10 of the 1999 Constitution which provides that “the Government of the Federation or of a State shall not adopt any religion as State religion”.

Experts Advocate Transparency, Data Protection in NBA Elections

T Amid the evolving nature of electronic voting (e-voting) in the Nigerian Bar Association (NBA) elections, experts have advocated for a transparency and data protection. They made this advocacy at the SPA Ajibade & Co. 17th Annual Business Luncheon with the theme "Data Protection and Transparent Elections in the Nigerian Legal Profession: Charting a Way Forward”.

The luncheon, aimed to serve as a call to action for legal professionals to lead by example in promoting fair and transparent electoral practices, potentially setting a standard for other professional bodies and the broader political landscape.

Managing partner at Olumide Babalola LP, Olumide Babalola during his presentation, underscored the transformative nature of e-voting and its attendant challenges.

“We’re all used to the manual way of voting, physically casting votes on paper. Now, with e-voting, you can cast your vote from anywhere, relying solely on digital platforms. While this is convenient, it raises critical concerns about data privacy and the freedom to vote without fear of exposure”, he said.

Babalola emphasised the need for granular explanations of how e-voting systems operate, ensuring voters understand the data being collected, how it is stored, and what consents they are providing.

“Did we consent to our data

being used only for the election? Or is it being transferred to another country, stored indefinitely, or analysed for voting patterns?” he queried.

“Candidates, the NBA, and the electorate have legitimate interests in accessing election data. However, this must be balanced with voters’ privacy rights”, he said.

While agreeing that transparency is crucial, Babalola stated that it must not become a weapon for misuse.

“The anonymity of voters must be respected, even during audits”, he asserted, calling for robust safeguards to protect voters’ privacy while ensuring fair elections.

Head, Enforcement Unit, Nigerian Data Protection Commission (NDPC), Princewill Odinaka stressed the compliance with Section 24 of the NDPA, which mandates a transparent and lawful process for handling personal data. He advocated for the NBA to conduct a Data Protection Impact Assessment (DPIA), as outlined in Section 28 of the Act, to address privacy risks associated with e-voting.

Transparency in NBA elections emerged as a critical point, with the experts demanding audits to ensure integrity.

Founding partner, Ayodele Akintunde & Co, Mr Richard Ayo Akintunde, SAN, noted improvements in data collection and payment systems, but flagged

issues with the voters' register and post-election processes.

“There’s always a lack of postelection audits; our Committee recommended independent audits free from the influence of the ECNBA or candidates, to ensure the credibility and transparency of the process”, he noted.

Mr Akintunde who was the former Chairman of the ECNBA, provided insights into the strides made since 2016. He acknowledged that while challenges remain, there has been significant progress, especially in data collation and the implementation of secure electronic voting platforms.

“The challenges we faced in 2016 are not the same as those in 2022 or 2024. While progress has been remarkable, continuous refinement is essential to sustain credibility”, he said.

Senior partner, Prime Solicitors, Mr Oluseun Abimbola, SAN, highlighted a broader societal challenge of trust deficiency in Nigerian systems, emphasising the importance of credible people and processes to restore confidence.

“Even with facts staring us in the face, there’s scepticism. Trust must be built through transparency and accountability”, he said.

The experts therefore, called for clearer policies, comprehensive audits, and adherence to data protection regulations, to foster trust in the NBA's electoral processes. The integrity of e-voting, they argued, lies in a delicate

balance between openness and the protection of personal data.

Earlier in his opening remarks, Managing Partner of SPA Ajibade & Co, Dr Babatunde Ajibade, SAN, emphasised the urgent need for transparency and reform to salvage the credibility of the legal profession. He highlighted the growing concerns over persistent disputes following elections, particularly since the adoption of electronic voting in 2014 and 2016.

“It’s very bad for the image of the profession, the purpose of this luncheon is to find a solution. People are passionate about this issue, but loyalty and support for certain individuals often overshadows the need for fairness”, Dr Ajibade said.

He dismissed any intention of reverting to a delegated voting system, underscoring the necessity of robust dialogue to rebuild trust, saying: “An audit, as supported by experts and electoral officers, ensures that doubts are resolved, and losing candidates can acknowledge their defeat as fair. Transparency is key to eliminating the perception that results are flawed”.

“If Lawyers get it right, others like the Nigerian Medical Association (NMA) which recently faced chaotic elections, may follow suit. Greater transparency could prompt a cultural shift in how elections are perceived and conducted”, he stated.

Dr Anthony Idigbe, SAN (left) and Special Guest of Honour, General Yakubu Gowon
L-R: Oluseun Abimbola, SAN; Ayotunde Akintunde, SAN; Olumide Babalola; Babatunde Ajibade, SAN; Aisha Ado Abdullahi; Princewill Odinaka; and Senator Ihenyen
Dele Farotimi
Francis Moneke

Tax Reform Bills: Separating the Wheat from the Chaff

Who is Creating Misconceptions that Tax Reforms Will Impoverish the Masses?

Taxes are never seen to be people-friendly anywhere in the world, Nigeria being no exception. The ongoing conundrum over the Tax reform bills before the National assembly has created so much furore about the propriety or otherwise of the bills, and whose interest the bills seek to serve. Professor Mike Ozekhome, CON, SAN; Chukwuemeka

Eze

and

Kede Aihie

give a comprehensive analysis of the provisions of the bills and their desired objectives

Regional Cracks Over Vaulting VAT

Prof Mike Ozekhome, CON, SAN

Introduction

In my book “Zoning to Unzone: the Politics of Power and the Power of Politics in Nigeria”, (2014); Mikzek Law Publications Ltd, pages XIX –XX), I decried the primitive sharing of National resources by political elites who only share from the national cake, but never cared about how it is baked. I wrote as follows: “from the forgotten oil wells of Oloibiri, (first discovered in 1956, down to the rocky (Olumo Rock) terrain of Abeokuta; the serenity and temperateness of the Mambilla Plateau; the steep hills and deep caves of Abakaliki, the fish-laden River Niger of Agenebode; the serene and occasionally uproarious and

tempestuous Lagoon of Lagos; the hot desert and scenic undulating sand dunes of Sokoto, Katsina, Bauchi, Birni Kebbi and Potiskum; from the delicate swamps and now ecologically devastated mangroves of Amasoma and Gelegele, and the dense rubber and timber jungles of Sapele and Benin, the story is the same: share the national cake. Who bakes this cake, no one answers. No one cares. No one wants to care. No one cares to know.

The sleazily corrupt political elite and their collaborators both in the military and civil populace grandstand about their God-given right to pillage our national treasury and loot our common wealth. They swear it is their inalienable right to roughen it over the down-trodden, the Frantz Fanon's "wretched of the Earth".

They beat drums of war, chant expletives of hate and sloganeer religious bigotry, cultural diversity, status segregation and gender inequality”.

The national ruckus and furore that has so far heralded the tax reform agenda of the Tinubu Administration, epitomised principally by two, out of the four tax reform bills – the Joint Revenue Board Bill, the Nigerian Revenue Service Bill, the Nigerian Tax Bill and the Nigerian Tax

“Imo State contributed a mere N235.41million (less than 5%), but received a whooping N6.01billion… Zamfara contributed only N432.8million and received princely N5.65billion….Lagos contributed a fearsome N249.77billion and received a meagre N40.22billion (just about 16.09%)…Jigawa contributed only N1.59billion and received a humongous N6.42billion”

Administration Bill - which he recently presented for passage before the National Assembly, continues to rage unabated. It merely recaps my above worries expressed over a decade ago in my book. Our Nationalists and first Republic regional leaders, Dr Nnamdi Azikiwe, Dr Michael Okpala, Chief Obafemi Awolowo, SAN, Sir Ahmadu Bello, Sir Tafawa Balewa, et al – will be rolling in their cold graves to see what nonsense has been made of the true fiscal federalism they enjoyed with their regional products which made them excel in governance. The usually sleeping magma which the thin regional cohesion represents, is threatening to blossom into a full-blown volcanic eruption of hate and threats between the North and South. Those two problematic Bills, the Nigerian Tax Bill and the Nigerian Tax Administration Bill (particularly, but not exclusively, their provisions dealing with Value Added Tax), have irked mostly Northern State Governments, their legislators and not a few of their high-heeled political elites. It throws up once more the pseudo federalism we tout, which is actually Unitarianism in practice. Are these lachrymal effusions and trumpeted concerns justified? Are the proposals ill-timed, coming so soon after the removal of fuel and electricity subsidies as well as the floating of the Naira (all of which have haemorrhaged the purchasing power of the average Nigerian, as to virtually make nonsense of the recent upward review of the minimum wage)? Are there any other unknown legitimate or valid grounds for opposing the Bills? We may attempt a few answers starting, as is usual with me, the law- my primary turf.

Who Can Regulate Taxes?

By virtue of Item 59 of the Exclusive Legislative List and Paragraphs

7-11 of the Concurrent Legislative List of the 1999 Constitution, both the National and State Houses of Assembly share the responsibility of enacting tax legislationalthough admittedly, the former possesses by far the lion share of those powers. That provision of the Constitution (Item 59 of the Exclusive List as aforesaid, empowers the National Assembly to enact legislation in respect of the "taxation of incomes, profits and capital gains.” Of course, under the “doctrine of covering the field”, any clash between Federal and State legislations will see the former triumph. See AG Lagos v Eko Hotels (2017) LPELR – 43713, SC; AGF v AG of Lagos (2013) 16 NWLR pt 1380, pg. 249, SC; and INEC v Musa (2003) LPELR-24927(SC).

The silence of Item 59 of the Exclusive Legislative List (and that of the related provisions of Paragraphs 7-11 of the Concurrent Legislative List which are basically aimed at avoiding double taxation) on VAT, have propelled the legal challenges to that head of tax, culminating in its invalidation by at least one Federal High Court sitting in Port Harcourt. The matter is concurrently on appeal. To that extent, it is hard to disagree with the likes of Hon. Benjamin Kalu, the Deputy Speaker of the House of Representatives, who opined that the Tax Reforms Bills (or, at least, their VAT component) might not go far without a corresponding amendment of the Constitution using Section 9 of the 1999 Constitution. Time will however, tell. At this juncture however, before going further into a detailed critique of the Bills, it is pertinent to first review their key provisions.

Analysis of the Bills

Some of the major innovations introduced by the Bills are the following:

1. The rich to pay more tax, while the poor will stop paying tax.

2. Removal of all taxes on small businesses which are defined as those with a turnover

Senate President, Godswill Akpabio
Speaker, House of Representatives, Tajudeen Abbas

Tax reform Bills: Separating the Wheat from the chaff

of not more than N50 million;

3. Over 90% of workers in the public and private sectors, will no longer pay income tax.

4. Stoppage of Pay As You Earn Tax (PAYE) on those earning the national minimum wage of N70,000 and, an overall reduction of the tax burden on as much as 90% of workers in both public and private sectors;

5. Complete removal of between 82% and 100% of VAT on the average, on items consumed by low income persons, such as house-hold expenditure (consumption) on items such as food, education, healthcare, rent, public transport and fuel products/ renewable energy;

6. Gradual reduction of corporate income tax from 30% to 25% over 2 years, as well as replacement of earmarked taxes on companies, with a reduced single harmonised levy;

7. Consumption tax collected by States, will be eliminated completely.

8. Introduction of new (supposedly equitable VAT sharing formula), which provides that VAT will no longer be calculated based on where companies have their headquarters, but, where their goods are consumed. This is aimed at ensuring that States with fewer company headquarters, are not worse off than those with more;

9. Repeal of over fifty so-called nuisance taxes and levies, and harmonisation of the rest into a single-digit;

10. Those earning less than N1.7m monthly, will now pay less income tax;

11. Customs, NUPRC and other government agencies will no longer collect tax, as only one Agency will be responsible for collection of all taxes in Nigeria;

12. Those receiving less than N9 million per annum, could have their income tax cut by half;

13. The Bill could lead to abolition of other multiple tax laws, such as stamp duties;

14. Gradual increase in VAT from 10% in 2025 to 15% in 2030, with almost every good consumed by low income earners exempted from VAT;

15. Over 90% of small business would no longer pay profit tax;

16. The Bill seeks to put an end to multiple taxation of over 60 types of taxes, which kills many Nigerian companies.

There are more salutary provisions, but the above are the major innovations. However, the VAT aspects have over-shadowed virtually all the other provisions in the aforementioned two tax reform Bills.

Critique

The most stringent criticism of the Bills, has been directed at their VAT provisions. So, what is VAT? VAT means Value-Added-Tax. It is simply a Consumption Tax, that is levied on the value added to goods and services at each stage of production and distribution. VAT being an indirect tax, is levied on the consumption, rather than the business itself. VAT is charged on sale prices of goods, and is paid to government. In Nigeria, it was introduced by the Military Government of late Gen. Sani Abacha, and, is currently based on the location of the headquarters of the producers of goods and services, rather than where such goods and services are actually consumed. Even though undefined under the existing VAT Act or any other law, this is how the term 'derivation' has, all along been understood, resulting in awarding as much as 20% of such revenue to the ‘lucky few’ States where such companies (or producers) are headquartered.

This is provided for in Section 40 of the VAT Act of 2007, under which the Federal Governments gets 15% of such revenue; State Governments and FCT, 50%; and Local Governments, 35% - with the said 20% derivation formula being applied to the share of States and Local Governments as discussed above.

The States and Local Governments share is allotted on the following basis: 50% on equality 30% on population and 20% on derivation (after deducting 4% and 2% as cost of collection, by FIRS and Nigerian Customs Service, respectively).

The actual VAT rate itself is 7.5%.

Chapter VI of the new Nigeria Tax Bill seeks to alter this legal regime by providing (specifically, in Section 146) a new graduated VAT rate, as follows:

1. 2025 year of assessment: 10%

2. 2026, 2027, 2028 and 2029 years of assessment: 12.5%

3. 2030 year of assessment and beyond: 15% Furthermore, Section77 of the Nigerian Tax Administration Bill 2024, stipulates that 60% of the amount standing to the credit of States and Local Governments is to be distributed on the basis of derivation. Unfortunately (just as in the existing VAT Act), neither the Nigerian Tax Bill 2024 nor the Tax Administration Bill, 2024, defines "derivation". So, we may have to fall back on the status quo which favours States where the headquarters of the companies which produce the vast majority of the goods and services in the country are located, that is, Lagos, Rivers and Ogun. Accordingly, these three States will take the lion share of the "derivation" components of VAT revenue.

The Injustice of the Current VAT Regime

The following sample statistics from some select States in the month of August, 2024, will illustrate the glaring anomalies (if not outright injustice) inherent in the present system of VAT derivation and payments:

• Bayelsa State contributed N7.12billion as VAT and received a lower sum of N5.58billion therefrom;

• Imo State contributed a mere N235.41million (less than 5%), but

“In the first 10 months of 2024, Lagos State contributed N2.21 trillion in VAT (the highest share of the total pool). Meanwhile, Imo State which contributed a mere N3.33 billion (the lowest among the States) received N57.09 billion, a figure much higher than her contribution… Abia, Kebbi, Imo and Cross River States got over 500% of their VAT contributions. The scenario smacks of the sad situation of “monkey-dey-work-baboon-dey-chop”

received a whooping N6.01billion;

• Katsina contributed only N1.68billion and received a humongous N7.27billion;

• Delta contributed a whooping N13.09billion, but received virtually half of her contribution - N7.72billion;

• Zamfara contributed only N432.8Million and received princely N5.65billion;

• Rivers contributed a staggering N70.54billion, but received a mere N15.54billion; just about a mere 20% of her contribution.

• Abia contributed only N663.42million (a little over 10%), but received an incredible N5.43billion;

• Kebbi contributed a meagre N665.17million and received an astonishing N5.66billion;

• Cross River contributed N1.08billion, but received for her 20% contribution, N5.51billion;

• Lagos contributed a fearsome N249.77billion and received a meagre N40.22billion (just about 16.09%);

• Jigawa contributed only N1.59billion and received a humongous N6.42billion;

• Kaduna contributed N2.03billion and received N7.47billion (a sum nearly four times her contribution);

• Niger contributed just N1.73billion and received a mind blowing N6.21billion

The above figures mean that Lagos State which is the highest VAT contributor received only 16.78% of her contribution, while Imo State was allocated a staggering 1,715.98% of her contribution. In the first 10 months of 2024, Lagos State contributed N2.21 trillion in VAT (the highest share of the total pool). Meanwhile, Imo State which contributed a mere N3.33 billion (the lowest among the States) received N57.09 billion, a figure much higher than her contribution.17 States including Kano and Kaduna, received between 101% and 300% of their contributions; while 11 States, including Ekiti and Bauchi States, were gifted 301% - 500%. Indeed, Abia, Kebbi, Imo and Cross River States got over 500% of their VAT contributions.

The scenario smacks of the sad situation of “monkey-dey-work-baboon-dey-chop.”

People have expressed concerns and fears particularly regarding the 60% derivation allocation. Their argument is that it disproportionately favours Lagos State, the primary contributor to the VAT pool. Their position suggests that under this system, Lagos State will receive a substantial chunk of the VAT generated, leaving the remaining 36 States and the Federal Capital Territory (FCT) with a significantly smaller share.

In my humble opinion, the above fears

and objections to the reform, stems from a complete misunderstanding of the impact and import of the provisions. Currently, VAT is attributed to where returns are filed, mostly in Lagos due to the concentration of major corporations there. The reform, however, changes this by attributing VAT based on the actual location of consumption, ensuring that VAT stays in the State where the supply is consumed. To assess if the new formula is detrimental to other States aside Lagos, a data-driven analysis of actual VAT consumption across States must be undertaken to compare the outcome with the current distribution template. Any conclusion reached without this rigorous analysis would, at best, be speculative and hypothetical. This is what the Northern Governors are doing – fear of the unknown.

Is Derivation ‘The Elephant in the VAT Room’?

By the terms of the proposed Bill, the oilindustry template of derivation (based on the location of production or head office of the producer of the goods or services) will be discarded in favour of the location or places where the products are actually consumed (that is, retail customers). This makes sense, as VAT is, by definition, a Consumption tax and the existing interpretation of derivation has been based on a false model.

To that extent, I believe that the change ought to be embraced by neutral parties who approach it with an open mind. Alas, if only the average Nigerian was like that - especially those who feel threatened by any change in the status quo, whether it is reasonable, rational, or not. A close scrutiny of the fine print of the Bills might show that their fears are exaggerated, if not outrightly unjustified. To start with, the present formula of FG, 15%, States 50% and Local Governments 35% will only be slightly adjusted in the proposed change by the FG ceding 5% of its share to the States to become FG 10%, States 55%, and LGs 35%. In terms of the basis of distribution, the current formula for sharing VAT among States is as follows: 20%: derivation, 50% equality and 30%: population. The new Bill proposes a different model of derivation which will attribute VAT to the place of supply and consumption, as opposed to the present one which attributes VAT to the State where it is remitted. The latter had historically favoured States where the corporate headquarters of the producers of goods are situated. Additionally, the new derivation model fixes it at a much higher rate of 60%. This will theoretically ensure greater equity and that a much larger pool is available for distribution - albeit under a new consumption-based derivation formula as aforesaid.

chairman, Presidential committee on Fiscal Policy and Tax reforms, Taiwo oyedele

Tax reform Bills: Separating the Wheat from the chaff

It is this aspect that appears to fuel the perception that, the proposed formula will lead to lower revenue for some (mostly Northern) States. However, as explained by the Presidential Fiscal Policy Tax Reform Committee, the 5% share of the Federal Government which it proposes to cede to the States will be set aside for what it calls "equalisation transfers" to cater for any shortfall to a State under the new model, thus, ensuring that no State is worse off in the short term, while significantly boosting economic activities and revenue for all States in the medium-to-long term. Time will however, tell.

Challenges to the Validity of the VAT Act

The most fundamental question of all, is the one which very few people have alluded to - the constitutional validity of the VAT provisions in the new tax Bills. This issue came up in relation to the existing tax law enacted by the National Assembly, in EMMANUEL CHUKWUKA UKALA v FIRS (2021) 56 TLRN 1. There, the Federal High Court sitting in Port Harcourt held that the powers of the National Assembly to make tax laws is limited to items expressly listed in Item 59, Part 1 of the Second Schedule to the 1999 Constitution which relate only to “income, profit and capital gains and stamp duties on instruments”; but, do not extend to VAT.

The court further held that any tax law enacted by the National Assembly outside those in respect of which the Constitution expressly empowers the Assembly, will be a nullity. This decision is currently on appeal. Accordingly, unless the decision is overturned by the Court of Appeal (or the relevant provisions of the Constitution are amended), it is hard to see how the VAT provisions of the new tax Bills can pass the validity test.

Recommendations

I agree with some of the criticisms of the proposals in the new tax Bills on VAT (particularly those of Prof Ahmad Bello Dogarawa of the Department of Accounting of Ahmadu Bello University, Zaria) to the effect that the proposal contained in Section 77 of NTAB is unfair to States where VAT revenue is actually generated vis-à-vis States of consumption. It is important to emphasise that VAT is a general consumption tax and, therefore, those who do the actual consumption ought to reap more of the benefits of the tax - as opposed to the producers or manufacturers of such goods and services which is currently the case.

This truism is otherwise known as the rule of "attribution based on the location of consumption". Therefore, I agree with Prof Dogarawa that the situation can be addressed in any of the following ways:

1. By clearly defining the term 'derivation' in the two Bills to mean where the goods or services are actually consumed, regardless of the location of their producer or manufacturer; or 2. Divide the levying of VAT between the Federal and State Governments. This will reflect the principle of federalism, which is the foundation of the Constitution; or 3. Discard the whole idea of derivation entirely, by completely removing it as a basis for distributing VAT revenue.

The problem with this third suggestion is that producers of goods who suffer the consequences of environmental and other forms of degradation arising therefrom, will be short-changed in the enjoyment of produce from their lands.

Beyond that, however, I believe a lot can be said for a return to the position in the First Republic, where Sections 134 and 140 of the 1960 and 1963 Constitutions, respec-

tively, prescribed the sharing formula in respect of royalties extracted or mining rents derived from a region to the tune of 50% of the proceeds of such activity, with the Federal Government keeping 20%, while the rest of the regions shared the remaining 30%, including the region that had already taken her 50%. I believe this is far more equitable, fair and just, as opposed to either the status quo, or even the proposed innovations under the Tax Reform Bills. The 1960 and the 1963 Constitutions espoused true fiscal federalism and engendered a competitive spirit among the regions. This led to fast development of the regions. This is unlike the present situation where States have become lazy and merely send their Commissioners for Finance to Abuja every month to share from FAAC under Section 162 of the 1999 Constitution. Thus, many States share from a baked cake without caring about how the cake is baked.

Conclusion

There is a sense in which, by introducing the Tax Reform Bills now, the Tinubu Administration appears to be trying to do too much too fast. The innovations are coming in a deluge. They are rather being rushed. And, this is why Nigerians are reeling from the simultaneous removal of fuel and electricity subsidies as well as the floating of the Naira, and the concomitant inflationary pressures which they have caused. The cost of living is at an all-time high. These challenges directly precipitated the #Endbadgovernance protests a couple of months ago. To be sure, Nigerians are dying in droves. Many of those still living are but Ayi Kwei Armah’s “living dead” or “walking corpses”. (Armah’s epic, “The Beautiful ones are not yet born”).

Accordingly, the timing of the new tax Bills (well-intended as they arguably are), is probably their greatest demerit. The Government should, quite literally, give us a break; it should give us some breathing space. We have all been tossed around too severely, driven from pillar to post, and are practically at our wits’ end by the

“Section 4(3) of the Nigeria Tax Bill 2024 provides that the income of a family recognised under any law or custom in Nigeria as family income, in which the several interests of individual members of the family cannot be separately determined, is taxable…. The Federal Government or the National Assembly should back down on this provision, by deleting Section 4(3)…..”

cocktail of economic shocks inflicted on us by the apparent determination of this Government to implement its reforms under the IMF and World Bank drive agenda come what may. As a result, Nigerians have been sapped of strength, and are literally gasping for breath. The Tinubu Government should apply some much needed breaks. The tax Bills can come later - perhaps, in a year’s time. Only the living can enjoy the benefits of reforms, however well intended. The dead do not live. My take.

Professor Mike Ozekhome, CON, SAN

Resolution of Selected Tax Reform Bills Provisions

Chukwuemeka Eze

Family Income

which provides for the taxation of any other income, profit or gain of an individual not falling within the categories of those listed in paragraphs (a) to (j) of subsection (1). In practice, the purchaser of the family land under reference will bear the responsibility of the payment of the tax (N4,680,000), which is recoverable when he applies for Governor's Consent in order to perfect his papers for the legal possession of the land.

Section 4(3) of the Nigeria Tax Bill, 2024 (hereinafter referred to as "NTB"), provides that the income of a family recognised under any law or custom in Nigeria as family income, in which the several interests of individual members of the family cannot be separately determined, is taxable. By implication, income earned from the sale of family lands and the income accruing from the wealth or estate of deceased persons are subject to payment of Personal Income Tax.

This means that the various lands being sold by families in Nigeria (usually referred to as "omoniles" in the South West) shall be taxed in accordance with the rates provided under the Fourth Schedule to the Nigeria Tax Bill. After payment of the tax, the family can proceed to share the remnant. Let's assume that Family A, comprised of 60 members, sold two hectares of land for N30 million. Let's also assume that it spent N5 million to achieve a successful sale. Its ascertained taxable income is N25 million. The computation is as follows:

First N800, 000 at 0% = 0; next N2,200,000 at 15% = N330, 000; next N9,000,000 at 18% = N1,620, 000; and the next N13,000,000 at 21% = N2,730,000.

The summation of the Personal Income Tax payable by the Family is N4,680,000. The family would have a remainder sum of N20,320,000 to share among its 60 members. Whatever each member gets as income will subsequently be taxed pursuant to Section 4(1)(k) of the NTB,

A second example of the applicability of this concept of taxation of family income, will arise in relation to the income obtained by the living from the estate or the wealth of the deceased. Let's assume that a deceased upon his demise left wealth worth N50 million. The taxman will treat this wealth as income to his family, worthy of being taxed. Let's further assume that the total burial, legal, and administrative expenses of his interment amount to N8 million. The amount that would be subjected to family income tax would be N50 million minus N8 million equals N42m. The relevant State Internal Revenue Service, where he was resident at the time of his demise, will apply the progressive rates contained in the Fourth Schedule to the NTB to determine the taxable family income.

Background

Nigeria had, between 1979 and1993, flirted with the Capital Transfer Tax ("CTT"), otherwise known as inheritance tax in some other tax jurisdictions. Before its abrogation in 1993, many States did not bother enforcing the payment of the tax,? because of the opposition of religious bodies that the tax conflicted with their religious injunction on inheritance. Using our latest example, between 1979 and 1993, the taxable income of the taxable income of N42 million would be as follows:

First N100,000 at 0% = N0; next N150,000 at 10% = N15,000; next N150,000 at 20% = N30,000; next N250,000 at 30% = N75,000; next N500,000 at 40% = N200,000; next 1,000,000 at 50% = N500,000; next N39,950,000 at 60%, that is, N42,000,000 - N2,050,000 x 60% = N23,970,000. The income tax collectable would have been N24,790,000. The family would only be left with N42,000,000 - N24,790,000 = N17,210,000. This sum is approximately 41% of the value of the wealth that the family inherited from the deceased, as 59% had been relinquished to the government.

On the other hand, under Section 4(3) of the NTB, the income tax computation will be as follows:

Let's continue to work with the assumed sum of N42 million as the balance after the interment expenses of N8 million had been subtracted.

First 800,000 at 0% = N0.00; next N2,200,000 at 15% = N330, 000; next N9,000, 000 at 18% = N1,620, 000; next N13,000, 000 at 21% = N2,730,000; next 17,000,000 at 23% = N3,910,000. The total income tax = N8,590,000, which is about 20.4% of the gross income. The family would be left with the revised income of N42,000,000 - N8,590,000 = N33,410,000.

chairman, Federal Inland revenue Service (FIrS), Zacch Adedeji

Tax reform Bills: Separating the Wheat from the chaff

While some may argue that comparatively, the family is left with a higher income under the tax reform Bills, others may argue that current inflation, exchange rate, fuel price, etcetera, are factors that have wiped out whatsoever benefit obtained from the differential.

Challenge of Implementation

In order to ascertain the exact wealth left behind by a deceased, tax authorities may become spies at burial occasions, or apply the best of judgement assessment principle. Whichever one applied would be devastating, as the grieving family may misplace their aggression upon the receipt of a demand notice from the relevant tax authority.

The fierce opposition of religious leaders during the operation of the Capital Transfer Tax, would be rekindled.

Moreover, computation of family income accruing from sale of lands has its complexities. A strict application will involve assignment of the tax payable to the purchaser, and this practice would escalate the cost of purchase of family land, which will stifle property and infrastructural development.

Recommendation

The Federal Government or the National Assembly should back down on this provision, by deleting Section 4(3) of the Nigeria Tax Bill, 2024.

Value Added Tax

Section 22 of the Nigeria Tax Administration Bill, 2024 provides for how Value Added Tax (VAT) returns should be filed. Subsection (12) provides:

"For the purpose of Attribution, any return under this section shall provide details of derivation of taxable supplies by location in a manner prescribed by the Service".

Section 77 of the same Bill provides:

“Notwithstanding any formula that may be prescribed by any other law, the net revenue accruing by virtue of the operation of Chapter Six of the Nigeria Tax Act shall be distributed as follows - (a) 10% to the Federal Government; (b) 55% to the State Governments and the Federal Capital Territory; and (c) 35% to the Local Governments, Provided that 60% of the amount standing to the credit of States and local governments shall be distributed among them on the basis of Derivation”.

Section 101 of the Bill provides for the consequence of failure to make attribution thus: A person who is required to make attribution but fails to do so, or having done so, fails to notify the relevant tax authority, is liable to pay an administrative penalty of N1,000,000.00".

Explainer

Section 77 of NTAB made reference to Chapter Six of the Nigeria Tax Bill. This chapter, which covers fifteen sections (142156), deals with the imposition and charge of VAT, taxable supplies, time of supply, rate of VAT, value of taxable supplies, value of imported taxable supply, taxable supply of non-residents, payment of VAT by taxable person, VAT invoice, collection of VAT by taxable person, collection of VAT by persons other than the supplier, remission of VAT, business sold or transferred, and fiscalisation of supplier for VAT.

For a clear understanding of the implementation of the sharing of the amount collected as VAT, one must read Sections 22(1), 77, and 101 of the Nigeria Tax Administration Bill, 2024, in combination. While Section 77 NTAB provides for sharing of VAT by derivation, Section 22(12) provides that attribution would form the basis of the derivation principle. Section 101 provides for an administrative penalty of N1,000,000 for failure to attribute.

It is already in the public domain that the previous sharing formula of VAT proceeds were 20% based on derivation, 30% based on population, and 50% based on equality.

Analysis

There has been much ado about the VAT sharing formula. Many of the critics might have read Section 77 NTAB in isolation. Nevertheless, their fears cannot be completely dismissed for the following reasons: (a) only a handful will rummage through the whole Bill to read these sections in combination, in order to make sense out of it; the punishment for failure to attribute is a slap on the wrist; and the form to be used for the attribution would be provided in future by the revenue authority.

The Way Forward

This writer suggests as follows: (i) The provisions on attribution in Sections 22(12) and 101 of NTAB should be integrated with the provisions of Section 77 NTAB, so that the latter will provide full and complete meaning of the intendment of the draftsman; (ii) in the alternative, Section 77 should be made subject to Sections 22(12) and 101 NTAB; (iii) the form to be used for the attribution should be prepared and (iv) made a schedule to the Bill; and the administrative penalty for failure to attribute should be amended from N1 million to N50 million.

The negligible amount for non-attribution will encourage experts charged with the filing VAT returns, to avoid the complexities of filling the attribution forms and instead pay the penalty.

An issue that will pose a major challenge to taxpayers, consultants, the Tax Appeal Tribunal (TAT) and the courts is in relation to the limitation of suits, pre-action notice, and the application of the Public Officers Protection Act, which are contained in Section 35 of Nigeria Revenue Service (Establishment) Bill (NRS) and Section 53 of the Joint Revenue Board of Nigeria (Establishment) Bill (JRBON) vis-a-vis their inoperability with respect to proceedings at the TAT in Paragraph 12 of the Second Schedule to the JRBON Bill.

Paragraph 12 of the Second Schedule to the JRBON provides that: "The provisions of any statute of limitation and Pre-action Notice under this Act or the provisions of the Public Officers Protection Act shall not apply to any appeal brought before the Tribunal". This provision has no business being in the Schedule as it will eventually serve no useful purpose because limitation of suits, Pre-action Notice, and the Public

“The Bill has also faced opposition from some Northern politicians, who claim that it will exacerbate poverty in the North. However, this stance appears disingenuous, as these same politicians have been in power for decades and have done little to alleviate poverty in the region”

Officers Protection Act applies to the Joint Revenue Board of Nigeria under Section 53 of the Bill, which is a main section, and the Nigeria Revenue Service under Section 35 of the Nigeria Revenue Service (Establishment) Bill, which is also a main section. Thus, this provision of Paragraph 12 of the Second Schedule tends to negate the above provisions. This expectation may be a ruse, going by the position of the applicable laws. It is trite law that the main section of a statute, is superior to the provisions of a related Schedule to the Act. There are decided cases in support of this position.

In ADEBUSUYI v INEC (2009) LPELR-3599, the Court of Appeal examined the relationship between a section in a statute and a schedule by stating thus: "The Schedule is part of the Act and used in construing provisions in the body of the Act. The provisions in the Schedule will, therefore, be construed in the light of what is enacted in the Act and cannot override the body of the statute.... In Awuse v Odili (supra), the Court, in re-establishing the position more succinctly, affirmatively pronounced that a Schedule cannot override the plain words of a statute; this is apt because in the event of any contradiction between the Schedule and the enacting clause, the latter prevails".

In BALARABE MUSA v INEC (2002) LPELR-11119, the Court of Appeal held that:

"It is now trite law that the provisions contained in an enactment, including the Constitution, are accorded more prominence than the contents of a Schedule especially, when there is conflict or contradiction between the Schedule and a section in the enactment". The Supreme Court put it succinctly and aptly in Action Congress & Anor v INEC (2007) LPELR-66 thus: "It has been settled principle of statutory interpretation that although schedules of a statute can be useful handmaids in construing the provisions of a statute, they cannot however, be interpreted to overrule the plain words in the body of the statute. See Federal Civil Service Commission & Ors v J.O. Laoye (1989) 2 NWLR (Pt. 106) 652 at 711".

Recommendation

The only way not to mess up the adjudicatory tax dispute resolution mechanism, under the Tax Appeal Tribunal system, is to transfer the provision of Paragraph 12 in the Second Schedule to a main section under Part V of the Joint Revenue Board of Nigeria (Establishment) Act, which relates to the establishment, jurisdiction, and operations of the Tax Appeal Tribunal. Chukwuemeka Eze, Lecturer, Faculty of Law, Prime University, Abuja

Reforming Nigeria's Tax System

Nigeria's tax system is on the cusp of a significant overhaul, courtesy of the Proposed Nigeria Tax Administration Bill, 2024. This Bill is part of a broader effort to reform the country's tax system, aiming to streamline tax processes, reduce administrative burdens, and promote transparency and fairness in tax administration.

Provisions of the Bill

A cursory look at the Bill reveals a muchneeded reform of a tax regime that has been deemed unfit for purpose, allowing for opaque taxation practices in Nigeria. If passed into law, it will undoubtedly be one of the most significant sectoral reforms in Nigeria's 64 years of independence.

The Bill proposes merging all tax laws into a single, comprehensive framework to reduce complexity and make compliance easier for businesses and individuals. It also introduces a more progressive Personal Income Tax (PIT) system, with reduced rates for low-income earners and exemptions for those earning below N800,000 annually. Additionally, the Bill raises the threshold for Companies Income Tax (CIT) exemption from N25 million to N50 million in turnover, benefiting small businesses.

The proposed Bill has sparked mixed reactions, with some welcoming the changes, and others expressing concerns about the timing and potential impact on citizens. Proponents argue that the reforms will simplify the tax system, reduce burdens on small businesses, and increase revenue generation. Critics, however, worry that the changes may add to the already high cost of living in Nigeria.

The Bill has also faced opposition from some Northern politicians, who claim that it will exacerbate poverty in the North. However, this stance appears disingenuous, as these same politicians have been in power for decades and have done little to alleviate poverty in the region. Senator Ali Ndume argued that the Bill should be withdrawn for further consultation, citing concerns about the revenue sharing formula and the potential for the Bill to exacerbate poverty in the North. However, other Senators like Senator Tahir Monguno, countered that the Bill’s provisions would actually benefit the North and other regions.

Ultimately, the passage of the Proposed Nigeria Tax Administration Bill 2024, would mark a significant milestone in Nigeria's quest for a more efficient, transparent, and equitable tax system.

Nigeria Magazine

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Passport Seizure, Retention, Revocation and Deprivation: Legal and Human Rights Implications (Part 3)

Introduction

In our last episode, we looked at the requirements of citizenship under the law, taking our cue from Sections 25, 26, 27, 28, 29, 30 and 31 (Chapter III) of the Constitution which recognises different categories of Nigerian citizenship, namely by birth, naturalisation and registration and their incidents. Today, we shall consider whether Olisa Agbakoba’s case was rightly decided and also whether a passport issued to a citizen by birth can be withdrawn or forfeited. After which we shall take a cursory look at some laws- international and Nigerian laws guiding passport seizure, retention, revocation and deprivation, consider the human and legal implications, as well as provide some remedies. Read on please.

Was Agbakoba’s Case Correctly Decided?

This is the million Naira question. It can be seen that the Apex Court in the case affirmed the prerogative of the Minister of Internal Affairs under Section 5 of the Passport (Miscellaneous Provisions) Act to suspend, withhold or revoke the passport of a Nigeria on the ground, inter alia, of national interest. I believe that, to the extent that the Supreme Court did not consider whether that provision was a valid derogation from the fundamental right to freedom of movement within the parameters of Sections 41(2) and 45 of the Constitution, that decision was given somewhat per incuriam.

I submit that, that right (and its concomitant right to a passport) cannot be derogated from merely on the vague, blanket ground of 'public interest' (as provided under Section 5 of the Act) but rather on any one or more (if not all) the grounds specifically set out in the Constitution i.e., in the interest of defence, public or defence, public safety, public order, public morality, public health or for the purpose of protecting of rights and freedom of other persons. While it can be argued that those grounds are all in the public interest. I believe their specification under the Constitution is to prevent abuse and to check arbitrariness.

I believe that this view would be consistent with the contra-profremtum rule of statutory interpretation which states that any statute which seeks to deprive a person of his proprietary rights must be construed strictly against the law-maker and sympathetically in favour of the citizen whose right is at stake. Such laws should be interpreted narrowly and if their provisions are not strictly observed in any given case, they will be struck down. See FCDA v SULEI (1994)3 NWLR Pt. 332 pg 257 per Ogundare, JSC, PROVOST, LACOED v EDUN (2004) LPELR- 2929 (SC) per Tobi, JSC and THE ADMINISTRATORS & EXECUTORS OF THE ESTATE OF GEN. SANI ABACHA v EKE-SPIFF (2009) LPELR-3152 (SC) per Aderemi, JSC, at pg 41E-42B.

Can a Passport Issued to a Citizen by Birth be Withdrawn or Forfeited?

I believe this question is the most fundamental of all, and is at the heart of the debate which is subject of this paper. This is because, if a person's citizenship by birth can neither be forfeited nor taken away from him or by executive fiat, he or she ought not to be denied or deprived of the symbol of that

status by the same or any other means except, of course, by personal choice (that is, renunciation). In other words, I believe that the question is not so much about the invalidity of the provisions of Section 5(1) of the Passport (Miscellaneous Provisions) Act vis-à-vis those of Sections 41 and 45 of the Constitution (although this is crucial), but rather, of the unconstitutionality of any law which purports to empower any person whatsoever (including the President) to withhold, revoke or withdraw the passport of a citizen of Nigeria by birth on ANY GROUND other than those spelt out in Section 45 of the Constitution.

The reason is simple: as stated earlier, if the President cannot deprive a citizen by birth of his or her citizenship (as he can do in respect of citizens by naturalisation or registration under Section 30(1) and (2) OF THE CONSTITUTION), he should not possess the power to withdraw or withhold the pre-eminent symbol of that status: his passport. If the President, as the CEO of the country (under Section 130(3) of the Constitution) cannot do that, I believe that neither should any of his subordinates or even appointees (such as the Minister of Internal Affairs) in the manner in which Section 5(1) of the Passport (Miscellaneous Provisions) Act stipulates.

Summary

Nigerian Law

1. Constitutional Rights: The Nigerian Constitution guarantees the right to freedom of movement (Section 41) and the right to a passport (Section 42).

2. Passport Act: The Passport Act (1961) regulates passport issuance, revocation, and seizure.

3. Immigration Act: The Immigration Act

“The power conferred on the Minister of Internal Affairs to revoke or withdraw passports under Section 5(1) of the Passports (Miscellaneous Provisions) Act, should, ideally, be conferred on the President. This would be consistent with the spirit and letters of Chapter III of the Constitution….”

(2015) empowers the Nigeria Immigration Service to seize and revoke passports.

International Law

1. Universal Declaration of Human Rights (UDHR): Article 13(2) guarantees the right to leave and return to one's country.

2. International Covenant on Civil and Political Rights (ICCPR): Article 12(2) protects the right to freedom of movement.

3. African Charter on Human and Peoples' Rights: Article 12(1) guarantees the right to freedom of movement.

Human Rights Implications

1. Right to Freedom of Movement: Passport seizures, retention, or revocation can restrict movement, violating this right.

2. Right to Nationality: Deprivation of a passport can lead to statelessness, violating the right to nationality.

3. Right to Family Life: Passport restrictions can separate families, violating the right to family life.

4. Right to Education and Work: Passport restrictions can limit access to education and employment opportunities.

Legal Implications

1. Administrative Justice: Passport seizures or revocation must follow due process, as outlined in the Nigerian Constitution.

2. Judicial Review: Affected individuals can seek judicial review of passportrelated decisions.

3. International Obligations: Nigeria must uphold international human rights obligations, including those related to passport rights.

Remedies

1. Judicial Review: Challenge passport seizures or revocation in court.

2. Administrative Appeals: Appeal to relevant authorities, such as the Nigeria Immigration Service.

3. Human Rights Commission: File complaints with the National Human Rights Commission.

4. International Mechanisms: Petition international human rights bodies, such as the African Commission on Human and Peoples' Rights.

Conclusion

A passport is a symbol of one's citizenship. It is the pre-eminent marker, which identifies its holder as a citizen of a particular country. While you can be a citizen without necessarily holding a passport, you cannot possess a passport unless you are citizen of a country: they are two sides of the same coin.

Our Constitution has covered the field of citizenship, vide Chapter III, Sections 25 to 32 thereof which recognises three categories of citizens by birth, by naturalisation and by registration. While the last two can be taken away by the President under the Constitution, the former cannot.

The Constitution empowers the President (vide Section 32) to make regulations prescribing matters required or necessary for effectuating or carrying out the provisions of that chapter, subject only to one condition: that any such regulation should be laid before the National Assembly. Crucially, there is no role for a Minister or any other person under the Constitution in this regard, in terms of conferring or depriving a person of citizenship of Nigeria.

In other words, the Constitution has covered the field. Accordingly, to the extent that the National Assembly purports to empower the Minister of Internal Affairs to withdraw or cancel any passport issued to any person on the ground, inter alia, of public interest (vide Section 5(1) of the Passports (Miscellaneous Provisions) Act), that provision is not only otiose, it is ultra vires, invalid, null and void because it is inconsistent with the aforesaid constitutional provisions which specifically empower only the President to deprive a person of his citizenship. The mere fact that those clauses refer to 'citizenship' and not ‘passport’ is irrelevant; as previously submitted, the latter is but evidence of the former: you can't have the latter without the former. The power conferred on the Minister of Internal Affairs to revoke or withdraw passports under Section 5(1) of the Passports (Miscellaneous Provisions) Act, should, ideally, be conferred on the President. This would be consistent with the spirit and letters of Chapter III of the Constitution, which clearly manifests an intention by the framers of the Constitution to confer on the President absolute control of the citizenship ecosystem - including, of course, passports. As the Apex Court famously held in OSADEBAY v ATTN-GEN OF BENDEL STATE (1991) 1 NWLR Pt. 169 pg. 525, S.C, per Nnaemeka-Agu, JSC, “it cannot be presumed that the framers of the Constitution intended to confer a right with one hand, and to take it away with the other” The Constitution should be construed as a whole, and its makers cannot possibly intend to set the President up against his own appointee. The Minister is not a beanstalk planted by Jack: he cannot outgrow himself. Under the Constitution, only the President can deprive a person of his or her citizenship and then only in two instances: citizenship by naturalisation and citizenship by registration. Not by birth. If otherwise, it would mean that the President's appointee or agent- the Minister is more powerful than the President, which would not be a travesty, it would be a constitutional aberration.

Once the Constitution has covered a legislative field, no other person, body or authority is permitted to legislate in respect of same subject matter: ATTORNEY-GENERAL OF ABIA STATE v ATTORNEY-GENERAL OF THE FEDERATION (2002) 6 NWLR PT.763 Pg 264 at 39q per Kutigi and Uwais, JSC and CJN. (The end)

THOUGHT FOR THE WEEK

“As a global community, we face a choice. Do we want migration to be a source of prosperity and international solidarity, or a byword for inhumanity and social friction” (Antonio Guterres)

Emmanuel Addeh in Abuja

Nigeria’s total crude oil export revenues hit N73 trillion in the 21 months spanning January 2023 to September 2024, THISDAY’s analysis of data from the National Bureau of Statistics (NBS) for the period has shown.

The period also saw a significant rise of export of the commodity by about 200 per cent from a meagre value of just over N5 trillion in the first quarter of 2023 to over N15 trillion in the first quarter of 2024. With capacity to raise production to 2 million barrels per day by just reopening inactive wells and blocking oil thieves from siphoning the country’s commonwealth, Nigeria has since 2020 struggled to hit its output target.

But despite the massive increase in revenues from crude oil export,

The Minister of Housing and Urban Development, Ahmed Dangiwa, has disclosed that as much as 75 per cent of houses in Nigeria are substandard, calling for increased support and collaboration from the UN-Habitat organisation.

Speaking during a working lunch with the new Executive Director of UN-Habitat, Ms. Anaclaudia Rossbach, on the sidelines of the 2nd Session of the 2024 UN-Habitat

THISDAY’s checks indicated that rather than slow down government borrowing, loans taken by the federal government have indeed soared in the months under consideration.

A review of the ‘Foreign Trade in Goods Statistics’ of the NBS for the seven quarters during the period January 2023 to September 2024, implied that in the first quarter of 2023, Nigeria exported a miserly N5.148 trillion worth of crude oil, which was even the largest export value for the period.

In addition, the value of crude oil exports in Q2, 2023 stood at N5.586 trillion, indicating an increase of 8.50 per cent compared to the value recorded in Q1, 2023, although it declined by 5.44 per cent when compared to the same period in 2022 (N5.907 trillion).

Also, in Q3, 2023 the value of total crude oil exported by Nigeria,

executive board meeting in Nairobi, the minister emphasised the urgency of addressing Nigeria’s housing and urban challenges. He underscored the critical state of housing in Nigeria, noting that over 75 per cent of the country’s 42 million housing units are not up to standard, with nearly half of the population living in informal settlements.

To address these challenges, he highlighted the federal government’s National Urban Renewal and Slum

according to historical NBS data, stood at N8.535 trillion, indicating an increase of 70.52 per cent compared to the value recorded in Q2, 2023. It also increased by 83.23 per cent when compared to the same period in 2022, which was N4.658 trillion.

In the same vein, earnings from crude oil exports continued to rise in Q4, 2023 standing at N10.310 trillion, indicating an increase of 20.80 per cent compared to the value recorded in Q3, 2023 and increased by 109.91 per cent when compared to the same period in 2022, which was N4.911 trillion.

Besides, exports trade in the first quarter of 2024 was dominated by crude oil exports valued at N15.486 trillion, representing 80.80 per cent of total exports while the value of non-crude oil exports stood at N3.680 trillion, accounting for 19.20 per cent of total exports.

Upgrade Programme (NURSUP), which has completed projects in 54 sites nationwide, with 56 additional projects underway.

These efforts, according to a statement by his spokesman, Mark Chieshe, aim to improve essential infrastructure such as water supply, solar-powered streetlights, access roads, drainage systems, and waste management solutions.

The minister stressed the importance of robust partnerships with international organizations

In the second quarter of 2024, crude oil export was valued at N14.559 trillion representing 74.98 per cent of total exports, while the value of non crude oil exports stood at N4.859 trillion, accounting for 25.02 per cent of total exports.

Finally, in Q3, 2024, Nigeria’s exports trade continued to be dominated by crude oil exports, valued at N13.406 trillion and representing 65.44 per cent of total exports while the value of non-crude oil exports stood at N7.080 trillion, accounting for 34.56 per cent of total exports; of which non-oil products contributed N2.501 trillion or 12.21 per cent of total exports.

But despite the massive increase in earnings from crude oil, data also showed that Nigeria’s public debt has been growing in the last two years, with the country’s debt stock increasing from N97.34 trillion in Q4,

like UN-Habitat to scale up these initiatives.

“Our collaboration with UNHabitat is critical. With your support, we aim to expand and enhance Nigeria’s National Urban Renewal and Slum Upgrade Programme to deliver transformative outcomes for our people,” he stated.

As part of Nigeria’s commitment to the global urban agenda, Dangiwa announced plans to host the country’s first National Urban Forum in June or July 2025.

2023 to N121.67 trillion in Q1, 2024. This was a 24.99 per cent increase on a quarter-on-quarter basis.

But the federal government recently justified its continued borrowing, citing legislative approvals and budgetary requirements, even after revenue-generating agencies reported significant surpluses for the 2024 fiscal year.

Speaking during an interactive session between the government’s revenue agencies and the National Assembly Joint Committees on Finance, Budget, and National Planning, with focus on the 20252027 Medium Term Expenditure Framework (MTEF) and Fiscal Strategy Paper (FSP), Senator Adamu Aliero sought to know why the government still collect foreign loans despite exceeding revenue targets.

But the Federal Inland Revenue

The forum, he said, will bring together stakeholders—including government representatives, urban planners, developers, civil society organisations, and development partners—to discuss Nigeria’s urban development strategies.

“Nigeria’s Renewed Hope Agenda aligns with the global urban agenda, and we are committed to driving meaningful change through partnerships with organizations like UN-Habitat,” the minister said.

Service (FIRS) Chairman, Zacch Adedeji, explained that borrowing remains part of the appropriation law passed by the National Assembly. “Borrowing is part of what has been approved by the National Assembly for the federal government. Surpassing revenue targets does not negate the borrowing component of the law,” he said.

Also, Minister of Budget and Economic Planning, Senator Atiku Bagudu, stressed that the N9.7 trillion deficit in the N35.5 trillion 2024 budget necessitated borrowing to fund critical areas.

In his defence of government borrowing, the Minister of Finance and Coordinating Minister of the Economy, Mr. Wale Edun, insisted that there was the need for borrowing to address funding gaps, especially for initiatives targeting the poorest and most vulnerable.

He expressed optimism in finalising a comprehensive partnership framework within six months, with plans to sign the agreement during the National Urban Forum.

In her remarks, Rossbach praised Nigeria’s leadership role in urbanization and the Federal Government’s contributions to UN-Habitat initiatives, including $3 million toward the African Urban Agenda Programme (2013–2016).

As Banks Align with CBN Monetary Policies for Economic Recovery

The partnership between the Central Bank of Nigeria (CBN) and Deposit Money Banks (DMBs), under the umbrella of the Bankers’ Committee, could not have been more effective than now when all the key drivers of the economy are being called upon to step up their games towards economic recovery.

Since the inception of the present administration, precisely on 29th May, 2023, there is no doubt that the administration is confronted with the herculean task of economic recovery, having inherited a battered economy from the immediate past administration. In this much needed efforts towards salvaging the economy, the CBN has an indispensable role to play, taking into consideration that no nation thrives well, economically, without sound and focused monetary policies.

Though a regulator, the CBN recognizes that it cannot do it alone, and this underscores the collaborative approach which, currently, defines its relationship with the Deposit Money Banks (DMBs).This is in recognition that the Deposit Money Banks, in Nigeria, are at the center of implementing the policies of the CBN across all touch points. Consequently, they bring the ‘cascade effect’ to bear on all policies of the CBN, particularly, in ensuring that the banking publics understand and appreciate the various monetary policy measures being introduced to turnaround the economic fortunes of Nigeria.

In the early stage of this administration, the banks played a major role in the implementation of the continued use of both the redesigned and old naira notes. This was sequel to the Supreme Court ruling of November 29, 2023, which extended, indefinitely, the continuing use of the old naira denominations: N200, N500, and N1, 000 banknotes. The banks’ roles in making these notes available, significantly, moderated the pressures associated with the naira redesign policy.Given the preeminent role of banks in cash management, the CBN, on November 13, 2024 issued a circular on, “Mystery shopping and spot-checks on cash disbursement activities of DMBs.”

The circular signed by the Ag. Director, Currency Operations Department, Solaja Mohammed Olayemi, is intended to achieve two objectives: One, “monitor and prevent practices that facilitate flow of mint notes to ‘hawkers’ of Naira cash, thereby discouraging abuse of Naira and two, to “ensure that DMBs support efficient and responsible cash disbursement to the public”.The Commercial, Merchant, and Non-Interest Banks (CMNIBs) are also at the

forefront of driving financial inclusion through multiple deployment of Automatic Teller Machines (ATMs) at strategic locations including hotels, malls, hospitals, Companies’ premises, among others.

This is further reinforced by the introduction of agent banking services, complemented by Point of Sale (POS) devices, in far remote areas difficult to locate traditional bank branches.Before the entry of Fintechs into the payment market, it was the commercial banks that drove the financial inclusion in the undeserved locations through Agency banking. Not a few banks are still showing strong presence in this segment of the market.It is to be noted that most Fintech companies are like ‘supper agents’ for commercial banks where they also operate accounts that are driving their payment businesses.

Agent banking, apart from being cost effective, reduces pressure at the banks’ branches, simplifies banking processes, and makes banking services easily accessible. It also worthy to note that the Bankers’ Committee was a major sponsor of the 2nd International Financial Inclusion Conference held on 12-13 November 2024 at the Landmark Event Centre, Lagos.

The theme of the conference was, “Inclusive Growth: Harnessing Financial Inclusion for Economic Development.” At the conference, the CBN Governor, Olayemi Cardoso, was said to have stated that among other considerations, deepening financial inclusion was one of the reasons that informed the introduction of new minimum capital thresholds for banks. This, according to the apex bank governor, is to, “ensure that banks are in a position to take on greater risks in the undeserved markets and provide more loans and financial products to MSMEs, rural communities, and other vulnerable segments

The Deposit Money Banks are apparently working in sync with the apex bank in its drive to mop up excess liquidity in circulation, control inflation and redirect lending into productive investments and activities.”

By this, the banks support the boosting of economic activities while at the same time targeting taming the inflationary trend currently at 33.88 per cent for the month of October, 2024. The banks are upbeat in implementation of CBN Monetary Policy Committee (MPC) decisions to see to the realisation of the target objectives. For instance, on Tuesday, November 26, 2024,

the Central Bank of Nigeria Monetary Policy Rate (MPR - Interest rate at which CBN lends to Banks) to 27.50 per cent with an increase of 25 basis points from the previous rate of 27.25 per cent.

It also retained Cash Reserve Ratio (CRR - mandatory amount of bank’s cash kept with the with the CBN) for deposit money banks at 50 per cent and for merchant banks at 16 per cent just as it retained the Liquidity Ratio (LR - Bank’s deposit liability that must be kept in liquid assets) at 30 per cent. Mindful of the financial and economic implications being targeted by the monetary policy decisions, the DMBs are ever conscious of complying with these CBN decisions on MPR, CRR and LR to achieve financial system stability and economic recovery. Through compliance with these CBN financial instruments: MPR, CRR and LR, the DMBs assist in controlling inflation, controlling quantity of money in circulation, maintaining financial stability, and influencing the economy positively.

The important roles of the DMBs’ was recently acknowledged and commended at November, 2024 Monetary Policy Committee (MPC) meeting. In a communiqué endorsed and released by Cardoso, at the end of the meeting, he stated that: “Members noted with satisfaction the continued resilience and stability of the banking system despite significant exogenous and endogenous headwinds”.”Key financial soundness indicators such as -the Capital Adequacy Ratio (CAR), Non-Performing Loan ratio (NPL), Liquidity Ratio (LR), amongst others, remain strong.”

In the management of the nation’s foreign exchange and foreign exchange transactions, it is mandatory for banks to promptly report to the CBN once such transaction is concretized for the apex bank’s knowledge and for further monitoring, should the need arise. The directive to this effect is as contained in a “Revised guidelines for the Nigeria Foreign Exchange Market (NFEM)” signed by the Director, Financial Markets Department of CBN, Dr. Omolara Omotunde Duke, released on November 29, 2024.

Among other things, it specifically directs that, “All foreign exchange transactions completed by Authorised Dealers must be recorded on a processing system and reported to CBN within 10 minutes of the transaction. This includes all transactions completed with system participants on the Electronic

Foreign Exchange Matching System (EFEMS), trades concluded with market counterparties on telephone and/or chat-based platforms, and customer transactions concluded through other acceptable channels. The details of all foreign exchange transactions concluded by Commercial, Merchant, and Non-Interest-Bearing Banks are required to be reported on a real time basis to CBN via APIs to the FXBRS system for effective monitoring of market activities.” Another area of collaboration is the recent November 5, 2024 “Guidelines on Implementation of the Foreign Currency Disclosure, Deposit, Repatriation and Investment Scheme to Commercial, Merchant and Non-Interest Banks (CMNIBs).” The guidelines reinforced an earlier Foreign Currency Disclosure, Deposit, Repatriation, and Investment Scheme Guidelines, 2024 (the “Scheme”), issued by the Minister of Finance and Coordinating Minister of the Economy, Wale Edun, on April 8, 2024. It is an upshot of Scheme introduced through Presidential Executive Order No. 15 (Modification Notice), targeted at motivating voluntary disclosure, deposit, and repatriation of foreign currencies held by Nigerians, whether within or outside the country.

CBN guidelines clarifies regulatory expectations from Commercial, Merchant, and Non-Interest Banks (CMNIBs) on their participation in the Foreign Currency Disclosure, Deposit, Repatriation, and Investment Scheme, 2024, thereby enabling banks’ play active roles in managing foreign currencies by acting as participating financial institutions, responsible for processing applications, maintaining designated accounts, and ensuring compliance with the scheme’s guidelines.The banks are, equally, spearheading the control of inflation and mopping up of excess liquidity.

For instance, investigations revealed that the prevailing restrictions on amount of cash to be withdrawn either from any bank branches or from ATMs are part of measures to reducing/ mopping up excess cash in circulation and encouraging cashless society. Also, the banks are gradually mopping up the old naira notes as most banks often dispense new naira notes to customers.Like in every healthy relationship, the partnership between the apex bank and the Bankers’ Committee remains ‘work in progress’. So far, there is reason to believe that they are not working at cross purposes, but assiduously reinforcing the benefits of collaboration towards the economic development of Nigeria. • Clement Nwoji is a journalist and public affairs analysts based in Abuja

Comms/e-Business

Asst.

Energy

Emmanuel Addeh

Asst. Editor, Money Market

Nume Ekeghe

Correspondents

Kayodetokede(CapitalMarkets)

James Emejo (Finance)

Ebere Nwoji (Insurance)

Reporter Peter Uzoho (Energy)

Minister of Power, Adebayo Adelabu, has charged civil servants to align themselves with the new philosophy of the civil service rules, which he said have been fashioned to produce the best out Nigeria’s official workforce.

Adelabu made the call in Abuja at the formal inaugural ceremony of the ministry’s Performance Management System (PMS) as directed by the federal government.

Adebayo, represented by the Permanent Secretary in the Ministry, Mamman Mahmuda, in his speech pointed out that civil servants have the duty and responsibility of ensuring that government policies and programmes are faithfully and

effectively implemented.

“This programme came into existence some few years back and it is designed to ensure that we meet certain requirements in the performance and discharge of our duties as civil servants.

“The Head of Service of the Federation must be commended in this endeavour and we must all submit ourselves to the letters of this schedule, designed to get the best out of us in the discharge of our services to our father land,” he said.

The permanent secretary, in his own remarks, noted that the PMS was officially designed to provide working schedule, setting targets, providing ongoing support for employees, and measuring expectations.

The Petroleum Technology Association of Nigeria (PETAN) has proposed the creation of a special funding of at least $15 million exclusively for its members to access for financing of their oil and gas service projects outside the country.

This is as Nigeria continues to push for export of its local content capabilities beyond its borders through the execution of projects outside the country’s shores.

With PETAN members’ contribution of their 1 per cent Nigerian Content Fund (NCF) hitting about $20 million yearly, Chairman of PETAN and Chief Executive Officer of Geoplex, Mr. Wole Ogunsanya, said it was

necessary that the Nigerian Content Development and Monitoring Board (NCDMB) creates a dedicated funding scheme to be domiciled with the Bank of Industry (BoI) for use by the association.

Ogunsanya made the proposal while speaking on a panel at the just concluded 13th Practical Nigerian Content Forum (PNC) in Yenagoa, Bayelsa State.

He said PETAN with over 100 member companies deserves such dedicated funding as the association is the largest contributor to the NCF fund being used by the NCDMB to drive local content in the Nigerian oil and gas industry.

Ogunsanya promised that any amount lent to any member of the association to execute project outside the country would be paid back with an interest and without

any difficulty recovering the money from the company.

He explained: “So the next step for us is to ensure that at least $15 million out of the $20 million we’re contributing annually as the NCF fund is dedicated to our members. NCDMB is supposed to help us anyway. If you give us $15 million on a yearly basis, we’ll ensure that that money comes back to you with interest.

“The reason is that if I’m going to do a service somewhere outside Nigeria, I need to convince NCDMB that the equipment that they are funding on my behalf, on behalf of PETAN members, they take out to Uganda for instance, I can make sure that I can domicile that payment and make sure the bank and the NCDMB get their money back”, he noted.

Clement Nwoji
Emmanuel Addeh in Abuja
Peter Uzoho

FCT-IRS to Profile High Networth Individuals Earning N25m for Taxation

The Federal Capital Territory Internal Revenue Service (FCT-IRS) has revealed its plan to profile for the purpose of proper identification and management high-net-worth individuals within the FCT earning N25 million and above for tax compliance purposes.

The Acting Executive Chairman of the Service, Michael Ango, disclosed this in a circular issued over the weekend.

He added that to ensure success of the scheme, the service has also created a dedicated unit for taxation of High Networth Individuals

(HNIs) in the FCT. He said the unit would essentially focus on assessment and collection of income and other taxes as well as oversee compliance and enforcement of tax obligations by HNIs in the FCT.

In addition , the unit will also be the body to interface with agencies of government and other organisations, within and outside the FCT regarding the taxation of HNIs in the FCT.

At a meeting to unveil the unit, the Acting Executive Chairman described the HNIs as “any individual whether in paid employment, self-employed, carrying on business or having passive annual income of N25m and

above in any financial year.

To this effect, he urged all taxpayers that fall within this category to comply with their tax obligations and pay up all outstanding liabilities within two weeks.

“For our HNI taxpayers, we believe it is in our mutual interest that they comply voluntarily and we have identified over 10,000 of such individuals, with income in trillions of Naira, to whom we have started to send notices. We expect that they will respond and comply voluntarily, otherwise, we will apply the relevant provisions of the law and exercise our powers to recover all the outstanding liabilities,” Ango said.

LG Empowers Content-creators with ‘Optimism your Feed’ Campaign

Sunday Ehigiator

Global innovator in the consumer electronics space, LG Electronics Limited, over the weekend launched its ‘Optimism your Feed’ Campaign, while also hosting Nigerian content creators to a Bootcamp, aimed at digitally empowering them.

Speaking at a press conference held at LG Academy in Lagos, Senior Marketing Manager, LG Electronics, Mr Paul Mba, explained that the training is part of the Group’s corporate vision to encourage and inspire communities in Nigeria.

According to him, the ‘Optimism your Feed’ campaign is

part of LG’s corporate social responsibility initiatives, which target empowering communities in the digital space and person through positive messaging and physical gifts. These initiatives aim to build resilience in citizens during this very challenging time in the nation’s economy.

He said, “Optimism your Feed’ campaign has to do with us ensuring that our slogan that says ‘Life’s Good’ comes into play in the lives of our numerous consumers. By having a positive mindset, and encouraging positive content online, making the world a better place can be achieved.”

Speaking, the Public Relations Manager, LG Electronics, Mr. Moses Osime, stated that the campaign adopted a two-pronged approach towards reaching a wider audience hence the utilisation of a hybrid campaign strategy.

He said, “The LG brand is divided into the customer-centric aspect and the human-centric aspect. The customer-centric aspect dwells on the innovation the brand brings on board to better the life of its customers in terms of product offerings while the human-centric aspect focuses on enriching the lived experiences of communities.”

Nestlé Professional Champions Affordable Nutrition with Maggi Soya Chunks in Lagos

Nestlé Professional, the Out of Home business arm of Nestlé Nigeria and a leading provider of food solutions, recently introduced the Affordable Nutrition option, Maggi Soya Chunks, to food vendors, chefs and event planners during the Lagos edition of the Business of Food workshop.

Canteens, grillers, Maishais, and bukas play an integral role in providing daily nutrition to bustling urban areas. However, they face challenges in managing their businesses amidst rising costs, often leading to a reduced focus on providing adequate nutrition in favor of profit.

The Business of Food series, now in its nineth edition, has empowered over 2,000 food business vendors across nine states with vital skills and knowledge to enhance their business and

increase their income.

With one pack providing adequate protein and nutrition for eight people, Maggi Soya Chunks, a soya-based texturized protein, is an affordable alternative protein ensuring that food vendors not only remain profitable but continue to provide adequate nutrition to their customers.

Business Manager for Nestlé Professional in Nigeria, Mrs. Funmi Osineye, stated: “At Nestlé Professional, we are committed to empowering local food vendors with the tools and knowledge they need to thrive. By introducing Maggi Soya Chunks, we aim to provide an affordable and nutritious alternative that supports their businesses and promotes healthier eating

habits in our communities.”

To further empower the participants to navigate the evolving economic terrain, the food vendors were trained by Managing Director of Food Bizz Support Services, Mrs. Osaretin Okao, on managing food business profitability in challenging period. She charged the food vendors to be innovative and open to trying new things, including the use of new affordable ingredients like Soya Chunks.

She said: “Managing a successful food business requires adaptability and a willingness to embrace new opportunities. By incorporating affordable and nutritious ingredients like Maggi Soya Chunks, food vendors can not only enhance their offerings but also ensure they remain profitable and sustainable.”

Pisi Mobile Rebrands, Restates Commitment to Nigerian Businesses

Pisi Mobile, a technology solution provider for businesses, has changed its brand identity from Pisi Mobile to Pisi, in order to reflect its broader vision that stretches beyond service provisioning.

Speaking during the unveiling of its new brand identity in Lagos, its Chief Operating Officer (COO), Gabriel Ferrer Flegeau, explained that the new identity was not just about rebranding, but a declaration of intent.

“Our transition from Pisi Mobile to simply Pisi reflects our broader vision—a vision of being more than

a service provider. Pisi is now an ecosystem for innovation where technology empowers African businesses to do more. This identity symbolises the union of innovation and simplicity, ensuring that businesses don’t just compete but thrive,” Flegeau said.

Giving details of the company’s journey, Flegeau said it started with one clear mission to simplify connectivity and technology for African businesses. “It wasn’t just about providing services, it was about solving real problems. We began as a Value-Added Services aggregator, partnering with Mobile Network Operators and service providers

to create seamless solutions. But we didn’t stop there. As businesses across telecoms, FMCG, fintech, and other sectors evolved, so did we.

We expanded into messaging solutions, advertising technology, telecom reseller products, and beyond. Each step forward was driven by the belief that businesses deserve more efficiency, more reach, and more opportunities to succeed,” Flegeau further said.

According to him, with the new identity that is based on expanded vision, Pisi is here to meet the challenges of today and prepare businesses for the opportunities of tomorrow.

following: Saharan Blend (Algeria), Djeno (Congo), Zafiro (Equatorial Guinea), Rabi Light (Gabon), Iran Heavy (Islamic Republic of Iran), Basrah Medium (Iraq), Kuwait Export (Kuwait), Es Sider (Libya), Bonny Light (Nigeria), Arab Light (Saudi Arabia), Murban (UAE) and Merey (Venezuela).
L-R: Technical Director, Aero Contractors, Emmanuel Adeyeye; Chief Financial Officer, Aero Contractors, Charles Grant; Managing Director, Aero Contractors, Capt. Ado Sanusi; and Director of Flight Operations, Capt. Imoleayo Adebule at a press conference to announce Xmas promo for air passengers held at Aero Contractors Corporate Headquarters Ikeja,Lagos....recently. KOLAWOLE ALLI.

Shareholders Approve Ellah Lakes Debt to Equity Conversion

The shareholders of Ellah Lakes Plc have approved the management decision to commenced the process of converting its debt-to-equity.

The shareholders at the company’s Annual General Meeting (AGM) in Lagos also approved the change of the Company’s financial year-end from the current June-July cycle to a January-December cycle.

The company carries total

liabilities of approximately N2.7 billion, including a N940 million loan from the Central Bank of Nigeria (CBN) through FCMB, which has been reduced to N658 million. Beyond this amount, the remaining liabilities of Ellah Lakes are slated for conversion into equity.

Speaking to shareholders at the AGM, the Chairman, Ellah Lakes, Mr. Joe Attueyi stated that the company believed in turning challenges into op-

portunities and determined to thrive amidst these challenges.

“Our growth plan is focused on quickly becoming one of the top five oil palm producers and processors in Nigeria. We are taking a proactive step to innovate and diversify our business.

“Particularly, we are excited about our diversification into livestock piggery. We aim to begin generating revenue from this venture by year-end, with plans to breed over 5000

pigs and produce 500 tons a year of pork to SW and SS sub-region,” Attueyi said.

On going forward, he stated that the management is committed to innovating its farm structures and scale operations to meet the growing demands of the agricultural sector.

“The path forward may be fraught with challenges, but we believe in the resilience of our company and the potential for growth within

Nigeria’s agricultural landscape,” he added.

While speaking to journalists, the managing director, Ellah Lakes, Chuka Mordi disclosed that the company is targeting to start palm oil production in the first half of 2025, stressing that palm kernel oil production in the future as it looks to consolidate its revenue base.

“We start oil milling between Q1 and Q2 in 2025. The mill is almost fully installed

and the commissioning should be by January-February and then production commences. “We’ll be selling the kernels for a while. Then we’ll be producing palm kernel oil because we intend to acquire a palm kernel mill.” The commencement of the oil milling business is expected to shore up the company’s revenue, after two years of skeletal operations with no revenue generated in one of those years.

PRICES FOR SECURITIES TRADED ASOF DECEMBER 9/24

Komolafe: How NUPRC is Fighting Corruption in Oil, Gas Sector

Falana decries incessant invitation of chief executives by legislators

Emmanuel

Chief Executive of the Nigerian Upstream Petroleum Regulatory Commission (NUPRC), Mr Gbenga Komolafe, yesterday listed ways the commission has been fighting corruption in the oil and gas sector, describing the impact of graft as devastating.

Speaking at the 2024 celebration of the International Anti-corruption Day in Abuja, the NUPRC chief executive stressed that corruption is not an abstract issue, but a clear and present danger to the nation’s growth and prosperity.

At the workshop themed: “United against Corruption: Building Integrity for a Sustainable Future,” Komolafe

argued that the fight against corruption is not just a moral obligation, but a prerequisite for sustainable development, equity, and national progress.

He maintained that corruption deprives citizens of essential services, discourages investments, and erodes trust in public institutions.

“ In the oil and gas sector, where the stakes are high and revenues substantial, corruption can have devastating effects on national development, community welfare, and environmental sustainability.

“Nigeria’s upstream petroleum sector is a cornerstone of our economy. As custodians of this critical industry, we at the NUPRC recognise that corruption in any form undermines

the sector's integrity and diminishes the resources available for national progress.

“The NUPRC stands at the forefront of the nation's efforts to ensure that our hydrocarbon resources are managed with transparency, accountability, and efficiency,” he stated.

He listed the significant milestones in the fight against corruption through various initiative and programmes by the commission to include: The implementation of the Oil and Gas Industry Service Permit (OGISP) portal, to reduce human interaction in NUPRC’s permit processes and consequently the incidence of bribery and inefficiencies.

According to him, the award

of petroleum licenses and leases have also been done through an open competitive bid process, noting that the recently launched HostComply platform was also enhancing the administration of the Host Communities Development Trusts (HCDTs).

To address corruption within the organisations, the NUPRC, he said, established its maiden Anti-Corruption and Transparency Unit (ACTU) with its separate and dedicated budgetary line for its effective operation.

“Some of the key activities of the NUPRC ACTU include: Creating awareness within NUPRC’s staff of NUPRC’s zero-tolerance for corruption by educating members of the ACTU and staff of the NUPRC through

SEPLAT ENERGY COMPLETES $800M MOBIL ASSETS TRANSACTION THURSDAY

In October, the Nigerian Upstream Petroleum Regulatory Commission (NUPRC) approved the sale of ExxonMobil's onshore oil and gas assets in Nigeria to the local company Seplat Energy, more than two years after the deal was first signed in February 2022.

Seplat Energy Plc, a leading Nigerian energy company, listed on both the Nigerian Exchange and the London Stock Exchange, in a document intimating the investing public of the new assets, following the conclusion of the deal, announced that it also received an approval from the

Financial Conduct Authority (FCA) in the United Kingdom.

Describing the deal as transformative, Seplat Energy Plc noted that it was set to double its crude oil production to around 120,000 following the conclusion of the sales and purchase agreement.

“The transaction, which is expected to complete on December 12, 2024 is transformative for Seplat Energy, more than doubling production to around 120,000 barrels of oil equivalent per day.

“This will provide the company with a significant opportunity to

OPPOSITION’S VICTORY IN GHANA SIGNALS END OF APC’S OPPRESSIVE RULE IN 2027, SAYS PDP

Chuks Okocha in Abuja

The Peoples Democratic Party (PDP), yesterday, said the return of the opposition National Democratic Congress (NDC) of Ghana and President John Mahama to power, was a sign that the oppressive rule of Nigeria’s All Progressives Congress (APC) would end by 2027. PDP, however, congratulated the people of Ghana for their resilience in defending democracy and ensuring that their Will prevailed in the Saturday, December 7, 2024 Presidential election.

This was as former Vice-President Atiku Abubakar, has tackled the Secretary to the Government of the Federation (SGF), Senator George Akume, over his permutation that the North should wait till 2031 before aspiring to the presidency.

In a statement by its National Publicity Secretary, Debo Ologunagba, PDP said, ''The victory of democracy on the platform of the opposition NDC is a clear demonstration of the triumph of the power of the people over misrule and oppressive policies of government as now being witnessed in Nigeria under the corrupt, rudderless and insensitive All Progressives Congress (APC).

''The verdict of the people of Ghana in this presidential election is a signal to the APC that its days in office are numbered as the power of the people in Nigeria, just like in Ghana, will surely prevail, end APC’s oppressive rule and return Nigeria to the path of good governance, security, political stability and economic prosperity on the platform of the PDP in 2027.

''It is intolerable that the APC has in the last nine and a half years wrecked our collective patrimony, opened our country to terrorists resulting in the killing of over 65,000 Nigerians, destroyed the creative abilities of our youths, plunged our Naira from about N197 under the PDP to nearly N2,000 to the Dollar with over 34% inflation rate.

“Crippled our productive sectors leading to over 40% unemployment rate, mortgaged the future of our country through reckless borrowing, foisted repressive policies including the rise in the cost of petrol from N97 per liter under the PDP to over N1,000 today and subjected Nigerians to misery, where millions of families can no longer afford their daily meals and other basic necessities of life.

''Also, unacceptable to Nigerians is that our once thriving nation, which ranked as preferred destination for international foreign investment capital and one of the world’s fastest growing economies under the PDP has been brought to its knees by the APC with decayed infrastructure, comatose economy, worsening insecurity and social uncertainties occasioned

by ill-conceived and ill-implemented macro-economic policies.

''More distressing is that while Nigerians are subjected to harrowing hardship, APC leaders remain unconcerned and unaccountable; imposing harsh taxes and recklessly looting the nation’s treasury to finance their luxury appetites and consumption while arrogantly treating Nigerians as though they are a conquered people,” Ologunagba stated.

The PDP said major multinationals had started leaving Nigeria in droves and life had become unbearable that citizens, particularly the youths were resorting to suicide or slavery mission abroad as alternative because of the monumental misrule and insensitivity of the APC.

The opposition party, however, urged Nigerians to recall with nostalgia and earnestly seek a return of the golden years of the PDP in government as their only hope for survival and triumph of their dreams, aspiration and collective Will as a people.

The PDP also called on all institutions of government, especially the Independent National Electoral Commission (INEC) and security agencies to note the yearning of Nigerians and ensure that all processes were put in place to guarantee that only the Will of the people prevail in elections.

Accordingly, he said, ''INEC must note that Nigerians are not ready to accept a repeat of the massive manipulation and perversion of the electoral process as witnessed in the 2019 and 2023 presidential elections in our country.''

The PDP charged Nigerians to remain firm and steadfast in their resolve to end the suppressive rule of the APC and re-establish good governance on the platform of the PDP come 2027.

Atiku Tackles Akume for Asking North to Wait Till 2031 Before Seeking Power Again

Former Vice President Atiku Abubakar, has tackled the Secretary to the Government of the Federation (SGF), Senator George Akume, for asking the North to wait till 2031 before aspiring to the presidency. Akume had in a television interview advised the north to shelve their presidential aspiration till 2031 to enable the south complete eight years of presidency else there might be crisis in the country.

Reacting, Atiku through his media adviser, Paul Ibe, asked: ''Where then, do true equity and fairness reside?''

According to the former vice president, ''By 2027, the South would have enjoyed 17 years of leadership — eight years under Obasanjo, five years under Jonathan, and four years under Tinubu — while the North

would have experienced only 11 years, with Yar’Adua serving three and Buhari eight.

"This results in a disparity of six years between the North and South, casting a shadow over the balance of power. In any case, the power to elect and vote out their government lies firmly with the Nigerian people, entrusted to them upon the government's ability to prove itself worthy of the people's ballot.

''But has the Tinubu government demonstrated that it deserves to be re-elected? The answer, alas, is as clear as the heavens themselves — God forbid!,'' Atiku stated.

Unfortunately, either by accident or design, the former vice-president, left out some facts and figures on the balance of power between the south and the north in the nation’s political history.

While his reference point was from 1999, when the nation returned to civil rule, he however left out the pre-1999 era, which saw the north rule Nigeria for 37 years, starting from 1960, when Alhaji Tafawa Balewa was the Prime Minister and led the nation from 1960 to 1966 before he was assassinated in a coup d’état.

Subsequently, Nigeria has had the rare privileges of being government by one more civil rule and several military dictators, majorly northerners, and many of whom stayed longer in power than a constitutional two terms of eight years that a democracy would ordinarily permit.

For instance, while General Yakubu Gowon spent nine years in power,

PRESIDENCY, BARAU,

an indelible legacy that would be celebrated for generations.

The letter read: “As an astute politician and visionary leader, his exemplary leadership has significantly strengthened the bond between the legislature and the executive, fostering national progress.

“I wish him many more years of uncommon and impactful service to humanity, good health, long life, and abundant prosperity.”

The Deputy President of the Senate, in his congratulatory message by his Special Adviser on Media and Publicity, Ismail Mudashir, described Akpabio as a patriotic Nigerian par excellence.

Barau said the President of the Senate had contributed immensely to the advancement of the legislative arm and propelled the country's overall development.

"Your remarkable journey as a governor, senator, minority leader, minister, and now President of the Senate has been exemplary and groundbreaking.

"Your dedication to advancing the legislative arm, robust legislative-

training, publications and banners; “System study and reviews of NUPRC’s major regulatory activities such as the recently concluded Nigerian Gas Flare Commercialisation Programme (NGFCP) and encouraging whistleblowing among the commission's staff and stakeholders by establishing whistleblowing channels such as complaint boxes and secure email.

“These efforts are already yielding results, as we see greater investor confidence and improved revenue inflows to the Federation Account. However, this battle is not one the NUPRC can fight and win alone. It requires the active participation of all stakeholders,” Komolafe argued.

In his keynote address at the event,

further drive its growth and profitability, whilst contributing significantly to the Nigerian economy. These assets are of proven quality, located in one of the world's leading hydrocarbon basins,” the company said.

Murtala Mohammed spent just a year before he was murdered. Alhaji Shehu Shagari took over as a democratically elected president in 1979 and served for four years before he was shown the way out in another military coup, after he won re-election in a hugely controversial election.

General Muhammadu Buhari served for two years, after upstaging Shagari before General Ibrahim Babangida took over and was in office for another nine years before he, too, was forced to step aside, following his annulment of Africa’s freest and fairest election in June 1993.

Taking advantage of this development and the state of the nation, General Sani Abacha, took over from Chief Ernest Shonekan of the infamous Interim National Government in a palace coup, and was in the saddle for five years before Gen. Abdusalami Abubakar, took over power for one year and eventually midwifed the transition to civil rule in 1999, after the demise of Abacha in 1998.

Cumulatively, the north in the pre-1999 era ruled for 37 years, 10 of which were civil rule (Tafawa Balewa and Shehu Shagari) while the remaining 27 years marked the reign of various junta regimes.

In conclusion, if the pre-1999 37 years of the northern leadership were added to their 11 years in the Fourth Republic, the north has ruled for 48 years of Nigeria’s 64 years of independence, leaving the south with just 16 years. These are simple facts of history taught even in elementary classes.

executive synergy and overall nation-building have, indeed, stood you out as a patriotic Nigerian par excellence," he said.

Chairman of Southern senators, Senator Tokunbo Abiru, in a statement, extolled the leadership quality of Akpabio in managing the affairs of the 10th Senate.

“Your leadership of the Senate has been exemplary, characterised by wisdom, dedication, and an unwavering commitment to the progress and unity of our great nation.

“As you celebrate another year of a life marked by achievements, service, and impact, we acknowledge and commend your tireless efforts in promoting national harmony, fostering legislative excellence, and championing the interests of the Nigerian people.”

Niger State Governor, Mohammed Umaru, also felicitated with Akpabio and a former Chief of Army Staff, General Theophilus Danjuma.

Both Senate President Godswill Akpabio and General Yakubu Danjuma marked their 62nd and

Listing the transaction highlights, Seplat Energy noted that the final cash consideration payable to ExxonMobil at closing is now $672 million, with $128 million deposit paid in 2022 at first SPA signing, and total consideration at closing now $800 million.

It revealed that the deal is fully funded from available cash and debt facilities, with no new equity issuance required

“Further amount of $257.5 million (is) deferred to December 2025, related to Decommissioning and Abandonment and certain Joint Venture (JV) costs that will be partially offset by JV cash calls.

“The after-tax impact of this component on MPNU (is) expected to be $25-$35 million. The company will incur $23 million in other transaction related costs, with $64 million regulatory consent fees reflected in adjustments to the cash consideration due at closing,” the indigenous oil company stated.

The Roger Brown-led company also put the pro-forma 2P reserves for the enlarged group at 887 MMboe of oil as of June 30, 2024, with an increase of 86 per cent on Seplat's reported 2P reserves, and pro-forma 2P + 2C reserves and resources of 1,210 MMboe an increase of 124 per cent.

While 2P reserves are the sum of a company’s proven and probable oil reserves, 2C resources are regarded as the best estimate of petroleum quantities that could be recovered from known accumulations.

It also put revenue increases at 245 per cent on a pro-forma basis to $1.456 billion, with adjusted Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) increase to 199 per cent on a pro-forma basis (6M 2024) to $800 million.

Set to create Nigeria's leading

86th birthdays yesterday.

In separate statements signed by his Chief Press Secretary, Bologi Ibrahim, Bago described the duo as "Patriotic and Committed Nigerian leaders".

Bago said the two have played positive roles in the evolution and stabilisation of Nigeria's present democracy.

Bago said Akpabio has been actively involved in nation-building for over two decades, adding that the celebrant, who is a lawyer started his remarkable political leadership journey as a Commissioner, became Governor of Akwa Ibom State, minister, minority leader at the senate and now the Senate President.

He described Danjuma "as a selfless and great philanthropist who has transformed the lives of numerous people across the nation," adding that his humanitarian services through his foundation, especially support for Internally Displaced Persons (IDPs) across the country, has ameliorated the sufferings of many.

The Chairman of the Northern

independent energy company, the prospectus showed that the enlarged company has equity in 11 blocks in onshore and shallow water Nigeria as well as 48 producing oil & gas fields.

In addition, it now has five gas processing facilities and three export terminals, with multiple high-potential investment opportunities to drive growth.

“The acquisition of the entire issued share capital of MPNU adds the following assets to the Seplat Group: 40 per cent operated interest in OML 67, 68, 70 and 104; 40 per cent operated interest in the Qua Iboe export terminal and the Yoho FSO; 51 per cent operated interest in the Bonny River Terminal (BRT); NGL recovery plant 9.6 per cent and participating interest in the Aneman-Kpono field,” it pointed out. In terms of human resources, Seplat Energy Plc put the number at approximately 1,000 staff and 500 contractors, that will transition to the Seplat group.

The transaction, announced on February 25, 2022 with an effective date of January 1 2021, it said, was for an initial consideration of $1.283 billion, with up to $300 million in contingent payments payable over a period of five years (commencing 1 Jan 2022), and other customary closing adjustments.

But the final consideration payable, Seplat Energy said, now takes into account the ‘locked box’ adjustment with an effective date of January 1, 2021.

“After adjusting for locked box and other completion items, the final consideration payable to ExxonMobil will be $800 million, of which $128 million has already been paid as deposit,” the company stressed. It added: “The $672 million payable on closing the transaction will be funded by: $350 million drawn under the RCF (Revolving Credit Facility), $300 million new three year Advance Payment Facility with ExxonMobil, and $22 million balance sheet cash.”

Governors’ Forum and Governor of Gombe State, Alhaji Muhammadu Inuwa Yahaya, in a message by the Director-General, Press Affairs), Ismaila Uba Misilli, praised Akpabio’s leadership, describing him as a statesman, whose commitment to the progress of the legislative arm of government has been both impactful and inspiring.

The governor noted that the Senate President’s extensive political career, spanning decades, has been defined by uncommon commitment to public service and a passion for uplifting the Nigerian people.

"On behalf of the Northern States Governors’ Forum, as well as the government and people of Gombe State, I join millions of Nigerians in celebrating a distinguished leader and patriot.

“Your steadfast commitment to nation-building and good governance is admirable. As Senate President and Chairman of the National Assembly, your visionary leadership has fostered legislative harmony and significantly advanced our democracy," Governor Inuwa Yahaya remarked.

BAGO, INUWA YAHAYA, ABIRU, OTHERS HAIL AKPABIO AT 62
human rights activist, Mr Femi Falana (SAN) decried the incessant invitation of Nigeria’s chief executives by the National Assembly. The legal luminary explained that while the National Assembly can conduct inquiries, the chief executives do not have to be invited every time unless a resolution is passed in the Komolafe

10TH EDITION OF NIGERIA TECHNOLOGY AWARDS...

L-R: Head of Communications and Public Affairs Unit NDIC Lagos, Uthman Toke Afolayan; Event Director and Advisory Board Member, Felix C. Nnuji; Deputy Director and Commission of

Dep’t NDIC, Hajia Hawwau Gambo; and MD/C.E.O Aggital Works, Oghoghozino Otefia

Global Anti-corruption Day: Trends Indicate Corruption Endemic in Nigeria, Says Obi

Abbas: we’re reviewing existing anti-corruption laws to strengthen enforcement mechanisms

As the world marked the global corruption day, the presidential candidate of the Labour Party, LP, in the last general election, Mr. Peter Obi, has lamented the effects of corruption in Nigeria, stating that trends suggest corruption has become endemic in Nigeria.

On his part, in a related development, the Speaker of the House of Representatives, Hon. Abbas Tajudeen has said that the House is reviewing existing anti-corruption laws to

strengthen enforcement mechanisms and close any legal loopholes enabling corrupt practices.

Abbas gave the hint on Monday in Abuja at the international anti-corruption day, with the theme, “Uniting the Youth Against Corruption: Shaping Tomorrow's Integrity”. Obi who took to his X account said, ''Today, the Global community marks a very important day - International Anti-Corruption Day, which holds a very important lesson for us in Nigeria, considering how our dear nation has been burdened, over the years, by a sickening level of corruption at all

levels of government and across the different arms of government.

''A few days ago, I read a media report credited to the Independent Corrupt Practices and Other Related Offences Commission (ICPC), which boldly stated that corruption has brought Nigeria to its knees economically and socially, and I could not agree more. Corruption is, indeed, the bane of our national development.”

''From lack of transparency in budgeting and allocation of funds to misappropriation of public funds through mindless looting and budget padding, to abuse of public office for

personal gains and the many layers of contract inflation - all are different manifestations of corruption across different levels of government, not to mention the bribery, favoritism and toll-gating that go on in different offices.

''Our corruption perception index of 145 out of 180 countries measured shows the high level of corruption in Nigeria, which needs to be fought to a standstill if we must expect any meaningful development. Added to that, we are today ranked among the 11 worst-ruled African nations in the last 10 years.

“All these have not only continued

CJN: Why We Have Conflicting Court Decisions

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, 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.

Her words: "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."

Besides, the CJN urged that these conferences are held in good time so that where there are conflicting opinions, they can be discussed before judgements are given, adding that the justices thoroughly

examine judgements of the trial courts in order to see the reasons for those judgements 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 judgements 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 message, AttorneyGeneral 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 favor, 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.

Only Procurement Can Unlock Quality Education at Basic Level, Says UBEC Boss

The Executive Secretary, Universal Basic Education Commission (UBEC), Dr. Hamid Bobboyi, has reiterated the importance of procurement in ensuring that schools quality education at basic level, noting that it is the only key. He noted that decisions made in procurement has huge and significant impact on the direct learning environment of students. He spoke in Abuja on yesterday at a sensitisation workshop for executive chairmen and principal officers of the 36 states and FCT Universal Basic Education Board on the general overview of the Public Procurement Act, 2007.

Bobboyi said the training was aimed at equipping executive chairmen and heads of Procurement of State Universal Basic Education Boards (SUBEBs) with the necessary knowledge and skills to navigate the complexities of the Act.

The training, he added, was designed to enhance transparency, accountability, and efficiency in procurement processes within the basic education sector.

He said: "The training on procurement is a significant step towards familiarizing participants with the rudiments of procurements and contemporary practices thereby enhancing transparency, accountability, and efficiency in

the procurement processes within the Basic Education system.

"As we all know, procurement is the backbone of any organization, and in the realm of education, it plays a pivotal role in ensuring that our schools have the necessary resources to deliver quality education. The decisions we make in procurement directly impact the learning environment of our learners.

"As we all know, the 2007 Procurement Act is a cornerstone of public procurement in Nigeria. It provides a comprehensive framework for conducting public procurement, ensuring fairness, equity, and value for money in all public transactions.

to discourage good governance but have continued to clog the wheels of our national development'', Obi stated.

According to the former governor of Anambra State, ''Just recently, I read in the Media how the auditor general of the federation uncovered financial infractions amounting to N3.403 trillion in some government ministries, departments, and agencies for the financial year ending 31st December 2021.

''A whooping N3.403 trillion not accounted for in a single year! An amount bigger than 20% of our national budget for the said year.

''We are today grappling with a very high debt profile, occasioned by the insatiable hunger for more loans by the government, without a commensurate account of all the previous loans already received and piled up for the next generations.'', Obi lamented.

He said that there are no visible investments or positive impacts on the economy from these loans, showing that they were likely misappropriated or consumed.

He said: ''All these are different manifestations of the endemic corruption eroding our development efforts.

''The anti-graft and anti-corruption agencies must step up their fight against corruption and begin to preoccupy themselves with serious issues of national interest.

''Such corrupt practices like oil theft,

budget padding, bribery, collection of large sums of money as bribes for political favors or appointments, and misappropriation of public funds should preoccupy our anti-graft agencies. Those found guilty must face stern justice.

''A day like this provides us the opportunity to search our consciences as leaders and eschew all forms of corrupt practices that pervade every part of our leadership positions. And to us the followers, we must stand against all forms of corruption in our capacities for our national interest. ''I remain committed to contributing to the drastic reduction of corruption in our nation.

“As I have always maintained, in any organization or nation where the leaders are not corrupt, corruption is reduced by over 60%, and fighting the remaining becomes manageable'', he stated.

Meanwhile, the Reps Speaker Abbas also revealed that the House is advancing the Whistleblower Protection Bill to encourage individuals to expose corrupt practices without fear of reprisal. He said the Green Chamber was also working to amend the Independent Corrupt Practices and Other Related Offences Commission (ICPC) Act to enhance its capacity to effectively investigate and prosecute corruption cases.

Nigeria and Saudi Arabia have initiated talks on the extraction and processing of iron ore to steel.

Meeting on the sidelines of the just concluded Resourcing Tomorrow at the annual Mines and Money Expo in the London borough of Islighnton, United Kingdom, Minister of Solid Minerals Development, Dr. Dele Alake and the Deputy Minister of Minerals and Energy of Saudi Arabia, Engr Khalid bin Saleh Al-Musdaifer, discussed plans to extract iron ore and process steel in Nigeria.

Saudi Arabia currently boasts a solid steel industry that relies on importing iron ore from various African countries. However, Alake pitched for the extraction and beneficiation of iron ore to steel in Nigeria, adding that the value-added exports would attract better prices than raw ores.

Responding, Engr. Al-Mudaifer confirmed Saudi Arabia's interest in sourcing iron ore for its steel industry

and assured the Minister that the government would consider Nigeria's proposal for the domestication of the downstream value chain in the country.

A follow-up meeting is scheduled for Riyadh, capital of Saudi Arabia, during the Future Metals Forum in January, 2025.

Dr. Alake also met other investors such as tin manufacturers Woodcross and Gerald Group, fund managers AMG and Business Idea Development, China. Set up by the mining investment group, Core International, the meeting yielded positive results.

Woodcross confirmed it had done a preliminary survey of tin mining in Jos and discovered evidence of sufficient tin ores to justify the long-term investment in processing that could meet current global demands. Represented by directors Mehdi Ali and Hassan Dhanji, Woodcross promised to make a final investment decision in February 2025.

Public Affairs
at the 10th
Edition of the Nigeria Technology Awards (NiTA) held at the Admiralty Conference Centre, Naval Dockyard, Ahmadu Bello Way, Victoria Island, Lagos on Sunday
PHOTO: SUNDAY ADIGUN
Kuni Tyessi in Abuja
Alex Enumah in Abuja
Chuks Okocha and Adedayo Akinwale in Abuja
Folalumi Alaran in Abuja

LIGHT FOR LIFE' NEONATAL JAUNDICE PREVENTION AND AWARENESS...

L-R: Marketing Director, Reckitt Sub-Saharan Africa, Mr. Tanzim Rewan; Country/Clinical Lead NEST 360, Prof. Chinyere Ezeaka; Representative of Lagos State Governor and Commissioner for Health, Lagos State, Prof. Akin Abayomi; President, Wellbeing Foundation Africa, Mrs. Toyin Ojora-Saraki; Representative of the Minister of Health and Social Welfare and Chief Medical Director, Lagos University Teaching Hospital (LUTH), Prof. Wasiu Lane Adeyemo; Global Head of External Communications and Government Affairs, Reckitt, Patricia O'Hayer; and Chief Executive Officer, Reckitt SubSaharan Africa, Mr. Akbar Ali Shah, during the launch of Project Oscar 'Light for Life' Neonatal Jaundice Prevention and Awareness in Lagos ... recently

Speaker Urges State Legislatures to Ensure Law Against GBV is Domesticated

As UNFPA, Benue government collaborate to fight GBV

The Speaker of House of Representatives, Rt. Hon. Tajudeen Abbas, has promoted the ending of Gender Based Violence (GBV) in Nigeria, calling on Speakers of State Houses of Assembly to ensure the law is passed in all the states.

He made this call on Monday in Abuja at the convergence of Speakers of State Houses of Assembly to commemorate the conclusion of the 16 days of activism against Gender-based Violence - an event hosted by UN Women in conjunction with the House of Representatives.

In another related development, the Benue State Government through the office of Bureau for International Cooperation and Development, (BICD) in collaboration with the United Nations Population Fund (UNFPA), has held a one-day parley on tackling Gender Based Violence GBV, at the grassroots with 23 Local Government Areas’ chairmen in the state.

The event was part of the yearly 16 days activism organized by the state to campaign and create awareness against GBV. The theme for 2024 is "Towards Beijing +30: Unite to End Against Women and Girls."

While Speaker Abbas stated that the UN event was part of activities lined up to commemorate 16 Days of Activism against GBV, the Speaker noted the campaign began on November 25th, with the People’s House taking a prominent role in supporting the push to end the crime that should not just be seen as against women but humanity.

Abbas also stated that the involvement of the House signified its resolve to combat violence against Nigerian women and to reinforce the legislature’s collective commitment to creating a safer and more equitable society.

He said: “As we mark the conclusion of this critical campaign today, we also celebrate International Human Rights Day. These 16 days have served as a rallying point, uniting diverse stakeholders in a shared mission to protect and empower women and girls across Nigeria.

“The National Assembly has long been at the forefront of the fight against GBV and the advocacy for greater women’s representation. Since 1999, we have championed transformative legislative reforms, including the enactment of the Violence Against Persons (Prohibition) Act (VAPP), the Child Rights Act, and the Trafficking in Persons (Prohibition) Enforcement and Administration Act. These laws have laid a solid foundation for addressing GBV and advancing gender equity.

“The 10th Assembly has amplified these efforts through its Legislative Agenda, which prioritises constitutional reforms to promote women’s political participation and representation.

“This agenda reflects our recognition of the indispensable role women play in governance and the broader societal fabric. Women are the cornerstone of our families and communities, yet their political representation remains unacceptably low.

“This imbalance must changenot for improved statistics but for

the transformative value women bring to governance, leadership, and policymaking.”

He said that the importance of eradicating GBV and promoting women’s representation cannot be overstated, noting that: “A society that protects its women and leverages their potential is one that secures its future. Women are the glue that holds our families and communities together. Despite this, systemic barriers, including cultural norms, economic inequality, and inadequate legal protections, have hindered their full participation in political and public life.”

The Speaker while revealing that the 10th Assembly has taken proactive steps to address the barriers, said: “Recognising past pitfalls, we have commenced the constitutional amendment process early to allow for extensive consultation and consensus-building.

“The House Committee on Constitution Amendment has embarked on robust sensitisation and advocacy efforts, engaging stakeholders to build support for provisions that will constitutionalise greater women’s representation.

“These efforts go beyond tokenism. Affirmative action for women is not undemocratic; it is a necessary corrective measure to address historical inequities and unlock our nation’s full potential. Many African countries, such as Rwanda and South Africa, have successfully enshrined affirmative action in their constitutions.

“The 2003 Constitution of Rwanda mandates that at least 30% of positions in decision-making organs be

reserved for women, a policy that has propelled women to hold 61.3% of parliamentary seats.

“Similarly, recent reforms to the Indian Constitution allocate 33% of seats for women in the Lok Sabha and State Legislative Assemblies. Nepal’s Constitution requires that women make up at least one-third of the total members of the federal parliament.

“In Uganda, the Constitution ensures one woman representative for every district in Parliament.

Meanwhile, Tanzania’s Constitution reserves special seats for women, comprising no less than 30% of parliamentary seats. Zimbabwe’s Constitution also guarantees 60 additional seats for women in the

National Assembly during its first two parliaments after enactment.

“Nigeria must embrace this progressive trend - not only to align with global advancements in gender inclusion but also to set a leading example for others.”

The Speaker pointed out that State Houses of Assembly are pivotal to achieving meaningful constitutional reforms and that the active participation and support of State Speakers are crucial in ensuring that gender-focused amendments and legislation are adopted at the subnational level.

He said: “I commend the Speakers here today for their progressive stance and for being the most forward-thinking group of

Speakers since 1999. Your support for gender-based bills and proposals currently before the National Assembly is a testament to your commitment to building a more inclusive Nigeria.

“I understand the challenges you face and urge you to engage in constructive dialogue to refine these proposals. Let us work together to integrate your perspectives into the final legislation, ensuring that no valid concerns are left unaddressed.”

The Speaker said that the House of Representatives remains resolute in its commitment to advancing gender equity, adding that the time has come to challenge stereotypes and misconceptions that have long hindered women’s progress.

UNICEF Warns Against Selling RUTF, Says It's Felony

Segun Awofadeji in Bauchi

The United Nations Children's Fund (UNICEF) Representative in Nigeria, Cristian Munduate, has warned against selling Ready-To-Use Therapeutic Food (RUTF), saying it is felony.

Cristian Munduate gave the warning Monday in Toro Local Government Area of Bauchi State while fielding questions from journalists shortly after inspecting nutrition foods for nursing mothers

63 Bag First Class as Ondo Varsity Holds 13th Convocation

The Vice Chancellor of the Ondo State-owned Adekunle Ajasin University, Akungba-Akoko (AAUA), Prof. Olugbenga Ige, on Monday disclosed that a total of 62 students of the institution would be graduating with First Class honours as the institution holds its 13th convocation ceremony. Prof. Ige stated this at a press briefing heralding the convocation ceremony, held at the institution's Business School in Akure, the Ondo State capital. Precisely, the VC said a total of 6,837 graduands from the 2022/2023 and 2023/2024 academic session which include

657 postgraduate students among whom 46 Ph.D. degrees will be presented.

According to Prof. Ige, "Among the 6,182 undergraduate graduands, 62 achieved First Class Honoursa testament to the academic excellence upheld by this institution. Additionally, 1,941 earned Second Class Honours (Upper Division), 3,486 attained Second Class Honours (Lower Division), 684 graduated with Third Class Honours, and eight fall into the Pass category. "That is not all, we are also conferring honourary degrees on three distinguished Nigerians for their outstanding contributions to society: His Excellency Hon. Lucky

Orimisan Aiyedatiwa (Doctor of Public Administration, Honoris Causa); Hon. Adegboyega Adeyemi Adefarati (Doctor of Political Science, Honoris Causa) and Mr. Hazmat Ayodele Subair (Doctor of Business Administration, Honoris Causa)."

Prof. Ige said 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 at the foundation laying of a multi-million-naira Hall of Residence Project.

"Other activities for the 13th Convocation Ceremony include innovative research exhibitions and

a friendly football match tomorrow Tuesday; the Anniversary Lecture to be delivered on Wednesday by Dr. Kayode Ajulo, SAN, the Attorney-General and Commissioner for Justice of Ondo State; while the AAUA at 25 Awards Ceremony will hold the same day,” he added.

He said despite the economic difficulties and the instability confronting higher education in Nigeria, AAUA has persevered and addressed emerging issues, provided visionary leadership, nurtured intellectual growth, created impactful programmes, advanced professionalism, and fostered an environment conducive to learning and service.

and children who are supported by UNICEF.

She said that RUTF are specially prepared for children, particularly children undergoing treatment for malnutrition, stressing that selling RUTF is killing a child.

According to her, "The RUTF are medical therapeutic foods that are only good for children. I heard that some people are selling them, but I must warn that if adults take this food they may be affected.

"I heard - I don't know whether it is true - that some people believe that if they eat it, they become strong or fertile. I want to say it is not true; they may even lose these capacities, because it is for children and not for adults.

"Everybody needs to speak up whenever they see that the RUTFs are being misused; they should just report. This is a felony, it is a crime and you must know that whenever you sell RUTF, you are killing a child.”

On the issue of malnutrition in the state, the UNICEF Country Representative said more than half of the children in the states have problems of chronic malnutrition, particularly in children under the age of five whose brain development has been affected as a result of malnutrition.

"Malnourished children will have problems of learning and intellectual capacity and this is something that has no way to fix. It is important for

authorities in the state and the country at large to really do the necessary and take action in reducing chronic malnutrition.

"The second issue is the number of severe Acute malnutrition at the LGA level, these are children under one year of age and they are about to die because they are very sick.

“What I see is that the people in the community at LGA level do not receive the necessary support like budgets. But they are still trying. Toro LGA for example is open defecation free. But this is done by the efforts of the local authorities and the community, this success is theirs.

"We really want authorities at different levels to come in and help the different LGAs in Bauchi Right now. We have seen many of the wards in Toro LGA that have a food system that is working. This has helped in the prevention of malnutrition in children and women that are pregnant as well as given prosperity to the community.

"What UNICEF needs is more commitment from government at all levels, UNICEF is only providing support, but we cannot reach everybody. The Nutrition fund needs to be signed in the state so that it can be of benefit to thousands of children.

“We heard the governor has shown commitment to the fund which means that if the government puts one Naira, UNICEF will put one Naira."

Michael Olugbode in Abuja and George Okoh in Makurdi
Fidelis David in Akure

ANNUAL GENERAL MEETING OF NIPR...

L-R: Public Affairs Analyst, Prof. Okey Okechukwu; Senator Shehu Sani; Public Policy Analyst, Ahmed Sajoh; Minister of Information and National Orientation, Mohammed Idris; District Head of Doka, Alhaji Bala Mohammed Tijjani; Special Adviser to the President on Media and Public Communication, Sunday Dare; and former Deputy President of the Nigerian Institute of Public Relations (NIPR), Dr. Muhammad Auwal Haruna, at the Annual General Meeting of NIPR, Kaduna State Chapter and Public Lecture of the Tax Reform Bill held in Kaduna ... recently

RMAFC Warns Against Tax Reform Bills, Says They Breach Constitution

President Bola Tinubu’s contentious Tax Reform Bills, which are currently before the National Assembly for consideration, are now facing a new opposition from The Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) which has cited alleged constitutional breaches.

RMAFC cited a range of legal, constitutional, and technical objections to the proposed legislations in a nine-page memorandum signed by its chairman Mohammed Bello Shehu.

The commission stressed that

Section 162(2) of the 1999 Constitution (as amended) grants it the sole authority to determine the formula for equitable revenue sharing among the three tiers of government. The mandate also includes ensuring that the formula reflects principles of fairness and justice.

RMAFC said: "The Constitution designates RMAFC as the final authority on matters of revenue allocation. As such, no Act of Parliament, including the VAT Act, can infringe upon this constitutional responsibility. Any such attempt

would constitute a violation of the Constitution.”

RMAFC explained that its role as the exclusive arbiter in developing fair revenue allocation formulas must be respected, noting that any deviation from its constitutional duties, could undermine the integrity of the commission and compromise the principles of justice in revenue sharing.

In its submission, RMAFC called for an approach to Value Added Tax (VAT) allocation that accounts for the unique nature of VAT as

a consumption tax. It proposed a formula it developed that would ensure equitable distribution among federal, state, and local governments.

RMAFC urged the federal government to empower it to finalise a VAT allocation formula in line with its constitutional mandate, reinforcing Constitutional Mandates by ensuring that VAT allocation strictly follows RMAFC’s framework, not arbitrary provisions in the VAT Act or the proposed reform bills.

The commission urged dialogue among federal, state, and local

COAS: Lukarawa Terror Group'll Soon be History

Charges commanders to think creatively to defeat terrorism, banditry

Chief of Army Staff (COAS), Lieutenant General Olufemi Oluyede, has given assurance that the Lukarawa terror group plaguing some areas in the North will soon become history.

Speaking to newsmen on Monday after meeting with President Bola Tinubu at the State House, Abuja, the three-star general expressed confidence in Nigeria's collaborative efforts with neighboring countries to tackle cross-border insurgency.

In another related development, the COAS also yesterday charged commanders to think creatively and develop novel strategies to combat emerging threats, while reiterating the importance of innovation in proffering security solutions.

He also reaffirmed his resolve to adopt an all-inclusive leadership approach to foster a collaborative and effective army, capable of addressing the nation’s security challenges.

According to Lt. Gen. Oluyede while briefing newsmen at the State House, Abuja, “We are hitting them hard at the Nigerian end, and once you hit them hard here, they tend to flee to Niger Republic. Now that Niger Republic is coming on board, that means very soon, Lukarawa will be a thing of the past".

Oluyede also highlighted the growing cooperation between Nigeria and its neighbours in the fight against terrorism, stressing that a unified regional approach is critical.

His words: "We need to collaborate with neighbouring countries because these issues affect them too. By working together, we can address the threat more effectively".

The Army Chief said his visit to the presidential villa was to brief the President on his plans for a more secure Nigeria following his recent appointment.

He said: "I am here to reassure

Mr. President that I will do my best to make Nigeria better in terms of security. I'm going to explore doing this maybe in a different way and achieve results that will significantly improve our security situation."

Justifying his recent visits to army formations in the northwest and northeast, General Oluyede emphasized his resolve to motivate the troops under his command, saying "I spoke with my officers and soldiers to make them realize the need to end all forms of insecurity in Nigeria.

"I made it clear that I intend to do things differently and expect better results going forward", he said.

According to the COAS in charging his commanders to think creatively, this was a vital move towards repositioning the Nigerian Army, NA, for effective delivery of its mandate.

A statement by Director Army

Public Relations, Maj. Gen. Onyema Nwachukwu, said the army chief gave the charge while addressing Principal Staff Officers of the Army Headquarters after a Regimental Quarter Guard procedure to conclude the final stage of his formal taking over of command as the 24th Chief of Army Staff.

During the significant occasion, the COAS applauded officers and soldiers of NA for the support, strength, and commitment shown during the solemn period leading to the burial of the erstwhile COAS, late Lt. Gen. Taoreed Lagbaja, who he said offered dedicated service to the nation.

Recalling his recent visit to troops of Joint Task Force Operation HADIN KAI in the North East theatre of operation, the COAS assured of his commitment to providing troops

Fagbemi, Wike

Olawale Ajimotokan in Abuja

Attorney General of the Federation and Minister of Justice, Lateef Fagbemi (SAN) and FCT Minister Nyesom Wike have said that the law setting up the Tertiary Education Trust Fund (TETFund) should be amended to include the Nigerian Law School as a university that can benefit from the fund.

They both sought the special recognition yesterday at the flag off ceremony of the design and construction of 10 blocks for staff quarters at the Nigeria Law School, Bwari Campus, Abuja. Fagbemi said the time had come for the Nigerian Law School not to be treated any more like an ordinary institution but as a university.

“One thing about the Nigerian Law School may be because of the placement; you can’t really place it as a university or as an ordinary institution.

“I said this because if you look at the law setting up the TETFund, the Nigerian Law School is not included and I think the time has come that amendment should be made to include the Nigerian Law School as a university that can benefit from TETFund. There are other institutions but I think Nigerian Law School is special,” Fagbemi said.

While agreeing with the attorney general’s proposal, Wike described Nigerian Law School as a professional training school, noting that TETFund should be amended for

with the needed support and morale toward ending terrorism insurgency in Nigeria.

He noted the NA recognises the fluidity of the emerging security challenges as well as the rapidly evolving security landscape and is determined to stay ahead of the curve.

He enjoined commanders at all levels to fashion out innovative ways to end terrorism and insurgency in the northeast and other volatile regions in the country.

Earlier, the Chief of Administration, Maj. Gen. Ohwonigho Akpor, described the event as a solemn regimental procedure, where the old NA flag has to be retired to NA museum for custody, instead of being presented to the outgoing COAS for retention, as an honour and reminder of his command of the NA.

governments to secure consensus on its formula, thereby reducing tensions and ensuring acceptance.

It cautioned legislative or executive measures that undermine its authority and advocated implementing systems like electronic invoicing to tag VAT collections to end-user locations, enhancing transparency and accuracy.

RMAFC warned that the proposed tax reform bills threaten national unity and constitutional harmony.

By adhering to its constitutional mandate, RMAFC believed it can provide an equitable solution to revenue allocation disputes while safeguarding the principles of fairness and justice.

RMAFC is a constitutionally empowered to ensure the equitable distribution of the country’s financial resources among the three tiers of government: the federal, state, and local governments. It is mandated that the revenue allocation formula be reviewed to ensure equitable distribution among the three tiers of government to reflect fairness, justice, and equity, taking into account.

It is also empowered to monitor the accruals and disbursements from the Federation Account to ensure compliance with the revenue-sharing formula and advise the federal, state, and local governments on fiscal efficiency and revenue diversification.

the law school to benefit from the special intervention fund.

Wike said with proper funding, the school will have money to provide infrastructure.

He said: “It’s getting too late for the amendment of the TETFund in order for the Nigeria Law School to be included for the funding. This is a professional training school.

“So, we will give you all the necessary support that TETFund should be amended for the Law School to benefit from this special intervention fund. If that happens, I am sure you will see that the difference would be clear because they would have money to provide infrastructure. Go and check their budget, you will laugh”.

Wike also replied his traducers,

James Emejo in Abuja

The Managing Director/Chief Executive, Bank of Industry (BoI), Dr. Olasupo Olusi, yesterday reiterated the bank's commitment to fostering industrial growth and development in the country.

He said the bank would continue to support the organised private sector (OPS) through financial services, capacity-building initiatives, and the promotion of ecosystem-based industrial development.

Speaking at an interactive forum with representatives of the OPS in Abuja, he emphasised the critical

role which the real sector plays in the Nigerian economy.

He described the OPS as the bedrock of industrialists in the country, highlighting the importance of collaboration in addressing the challenges facing the manufacturing and small-scale industrial sectors. According to him, the interactive session focused on three critical organisations which the bank had already engaged through Memorandums of Understanding (MoUs).

They included the Manufacturers (MAN), Nigeria Association of Small and Medium Enterprises (NASME) and Nigerian Association of Small Scale Industralists (NASSI).

He said, "We must chart a way forward for industrial growth in Nigeria.

saying there was nothing wrong for the federal government to provide facilities and infrastructure for institutions.

“This school is owned by the federal government. There’s nothing wrong with the federal government trying to provide facilities for the school. Mr. President mandated me to provide these facilities.

“When I came for the last call to bar, I saw very bad buildings, I couldn’t believe it; where lawyers are being trained? We have included funds in the 2025 budget for two hostels in the Law School, one for males and another for females.

“Anybody angry with what I am doing for the judiciary should wait for their turn to do for their profession,” Wike declared.

"For the very first time, we have heard directly from these stakeholders, and this has provided us the opportunity to co-create innovative solutions."

The session served as a platform for open dialogue, where participants shared insights, challenges, and recommendations.

Olusi, further stressed the importance of ecosystem development, which aims to create an enabling environment for manufacturers, small businesses, and industrialists to thrive.

He also commended the collaborative approach, noting that the interactive nature of the forum has provided valuable perspectives. He said, "Hearing directly from these organisations is encouraging. Together, we can develop sustainable strategies to drive industrial growth and enhance Nigeria's economic resilience."

Deji Elumoye and Linus Aleke in Abuja

AN AWARD FOR NATION BUILDING...

Chairman, Board of Trustees, Dr. Nnamdi Azikiwe Annual Award Lecture, Prof. Echefuna Onyebeadi (left), presenting an award for contribution to nation building to Commissioner of Police at Force Criminal Investigation Department, Hycenth Azuka Edozie, at the 5th Zik’s annual award lecture held in Abuja…recently

Farotimi Bailed, Group Warns Protesters to Steer Clear, Obi Visits Afe Babalola to Plead

Gbenga Sodeinde in Ado Ekiti

Lawyer and activist, Dele Farotimi, who was being held in detention for allegedly defaming a Senior Advocate of Nigeria and businessman, Afe Babalola, was yesterday granted bail in the sum of N50 million.

This was as a vanguard under the aegis of Justice for Afe Babalola Legacy JABL, has defended Aare Afe Babalola on his pursuit of justice to clear his name and reputation, which they claimed was smeared by Dele Farotimi in a book titled: "Nigeria and its Criminal Justice System."

The group at a press conference in Ado Ekiti, led by the publicity secretary , Rotimi Opeyeoluwa, said the group was ready to uphold the legacies of Babalola whose name and reputation were being dragged in the mud by Farotimi by claiming he corrupted the judiciary by buying judgements through the backdoor.

Opeyeoluwa declared that it was pathetic and unfortunate that Babalola, who had built his name

in gold over a long period of years should be defamed in such manner with a section of the population joining the bandwagon to drag his name in the mud.

“Justice for Afe Babalola Legacy feels the urgent need to respond to the barrage false, unfounded and malicious accusation of corruption of the Nigerian Supreme Court and some judges in Lagos State.

"Mr. Dele Farotimi in his book referenced the case of Major Murtala Badamosi Eletu decided in favour of the Eletu family on the 13-7-2013 and varied by the supreme court on 18-3-2014 pursuant to order 8, Rule 16 of the Supreme Court rules.

“He also alleged that Aare Babalola and his lawyers consistently corrupted the supreme court over the years to do his bidding," he stated.

High Chief Mike Osaloni, the Olotin of Ado Ekiti who also doubles as the head of Afe Babalola's family, also said the family was ready to battle anyone trying to ridicule Afe's name.

"Only a man of feeble mind will

point fingers at Aare Afe Babalola and I am highly disappointed in the position of some people,” he said.

Meanwhile a Federal High Court, which granted Farotimi bail, made

the decision during a hearing that saw his legal team argue in favour of his release pending further proceedings.

Meanwhile, the Labour Party

presidential candidate Mr. Peter Obi, was in Ado Ekiti yesterday to plead with Babalola on behalf of Farotimi.

Obi who went straight to Afe

FG Establishes Youth Desk to Tackle Challenges Affecting Young Nigerians

Michael Olugbode in Abuja

The Minister of Youth Development, Oyedele Olawande, has announced a collaborative effort with the United Nations Office on Drugs and Crime (UNODC) to establish a Youth Desk Office aimed at tackling issues affecting young Nigerians. Speaking during the International Anti-Corruption Day event, the minister emphasised the critical role of this initiative in empowering the youth and addressing corruption.

He noted that, “The Nigerian Youth Aid Desk is not just a platform; it is a confirmation that this administration sees, hears, and values the youth.”

Olawande, while describing the initiative as a direct link between young Nigerians and decisionmakers, providing avenues for reporting corruption, seeking justice, and accessing help for drug-related issues, noted that the collaboration with UNODC, “will create a safe and empowering space for young people, equipping them with the

Uwaleke Urges FG to Fund 2025 Recurrent Budget with IGR, Not Borrowed Funds

President of the Capital Market Academics of Nigeria (CMAN) and former Commissioner for Finance, Imo State, Prof. Uche Uwaleke, has advised the federal government to discontinue the practice of funding recurrent expenditure with borrowed funds but to strictly fund from internally generated revenue (IGR) sources.

Uwaleke, gave the advice in Abuja while delivering the inaugural CMAN Fellowship Lecture and investiture ceremony with the theme, "The 2025 Proposed Budget and Capital Market Financing Options," in partial fulfillment of the requirements for the award of Fellowship Certificate of the Capital Market Academics of Nigeria to some distinguished Nigerians.

He observed that a common feature of annual budgets in Nigeria was the wide and adverse discrepancies with respect to capital expenditure.

"At present, the capital component of the 2023 Appropriation Act inclusive of the 2023 supplementary budget as well as the 2024 Appropriation are being implemented concurrently," he observed.

Citing the Medium Term Expenditure Framework (MTEF)

document (2025-2027), he explained that only N3.7 trillion out of the N9.2 trillion budgeted between January and August for capital expenditure (Capex) this year had been spent, leaving a shortfall of over N5 trillion.

"This unfavourable outcome may not be unconnected with incidents of funding mismatch and the general financing arrangements around capital spend," he stated, adding that a major issue with government budgets in Nigeria over the years had to do with borrowing to finance recurrent spending.

Going by the proposed 2025 budget, he said the projected federal government revenue of N34.82 trillion would be sufficient to take care of total recurrent expenditure (debt and non-debt) of N30.02 trillion, leaving about N4.8 trillion available for capex (if budget benchmarks are met).

"By implication, the projected deficit of N13.08 trillion which will “largely be financed by domestic borrowings, considering the narrow window for external borrowing,” should be channeled to capex.

"To achieve a favourable outcome in the implementation of the 2025 capital budget this time around, the FG is advised to explore innovative financing options such as the ones highlighted in this lecture," he said.

Uwaleke pointed out that domestic debts are dominated by FGN Bonds (at 78 per cent), most of which, he said, do not appear tied to self-liquidating projects, unlike Sukuk and Green bonds which are linked to infrastructure.

Uwaleke, who is also the Director, Institute of Capital Market Studies, Nasarawa State University, Keffi, regretted that real infrastructure-tied bonds, including Sukuk and Green bonds, represent an insignificant proportion (2 per cent).

He lent credence to Section 41 of the Fiscal Responsibility Act (FRA 2007), which provides that “government at all tiers shall borrow for capital expenditure and human development,” and that such borrowing should be long-term and concessional in nature.

However, the university don lamented that budget deficit financing in recent years had relied significantly on external borrowing.

Urging the federal government to de-emphasise Eurobonds financing option because of their expensive rates, he stated that the weight of non-concessional Eurobonds in the external debt portfolio had grown substantially.

"Although Eurobonds represent about 35% of the country’s external

debt stock, they now account for 55 percent of the cost of external debt service," he affirmed.

Dissecting the proposed 2025 budget with an aggregate expenditure of N47.9 trillion, debt recurrent expenditure of N15.81 trillion, nondebt recurrent expenditure of N14.21 trillion, and capital expenditure of N16.48 trillion, he explained that the federal government’s revenue was projected at N34.82 trillion while the budget deficit was projected to be N13.08 trillion.

He recommended that the recurrent expenditure of N30.02 trillion (including the non-developmental portion of capital spending such as the purchase of cars) should be financed via government revenues and not borrowing funds.

According to him, capital expenditure should be financed via the capital market plus any surplus from government revenues, providing a long list of capital market funding options that will benefit the country.

They include, among others, infrastructure bonds (domestic and sovereign Sukuk, Green bonds), and Panda bonds (instead of expensive Eurobonds), securitisation, public-private partnerships (PPPs), privatisation proceeds, and long term funds from development partners.

knowledge to protect themselves from societal vices.

“Together, we are building a more effective response to the challenges facing our youth and creating safe spaces for their development.”

Highlighting the administration's commitment, Olawande noted that the platform was part of broader efforts to rebuild trust between the government and the youth.

“Under this administration, we are determined to rebuild the trust that has been lost. For years, young people have felt left out, but we believe things must change,” he said.

The minister also reflected on

the lessons learned from youth protests, including the #EndSARS movement, emphasising the need for continuous engagement.

"The lack of constant engagement with the youth is one reason for protests and the low trust in government. This initiative is a step towards bridging that gap," he explained.

He extended his gratitude to UNODC for its partnership and called for further collaboration across sectors, saying, “We need open collaborations to ensure the government remains transparent and inclusive. Together, we can make this country proud.”

Taraba Yet to Embrace FG’s Livestock Devt Ministry, Says It’s Still Studying Mandate

The Taraba State Government has said it has not keyed into the Ministry of Livestock Development created by the Federal Government because its officials were still studying the mandates of the new ministry.

The state said it would carry out a comprehensive study to know details of the ministry's mandates with a view to determining its suitability to addressing its own peculiar challenges.

Chief of Staff to the governor, Mr. Jeji William, stated this in Abuja at the sidelines of a two-day media retreat organised by the Search for Common Ground Nigeria, with the theme:“Media Practice and Farmer Herder Conflict in Nigeria”

William said the Taraba State Government has been tackling issues of farmer-herder clashes with its own ministries of agriculture and water resources.

He noted that though the federal government expected states to key into the Federal Ministry of Livestock Development, that would be done only when its mandates are clearly stated.

“The federal government has created the Ministry of Livestock Development and every state is expected to key into it according to their peculiar and unique problems.

“Whether that problem affects you so much, you will now key into it but if it does not affect you so much, the Ministry of Agriculture and the Ministry of Water Resources can deal with those problems.

“So, for us in Taraba, that thing is still in process. We are still studying it,” Jeji said, adding that government alone could not solve the problems associated with the farmers- herders conflicts, hence its decision to involve nongovernmental organisations.

“The Taraba State government is looking at the possibility of creating an NGO hub. If you come in, we will give you an office where you will work.

“The essence is that as you are settling down and you are confronted with these problems and it will be easier for you to solve these problems as they are. Not as a second-hand information you will get. You will be part and parcel of that problem,” he said.

Babalola University, Ado Ekiti (ABUAD) to meet the aged man, later visited the embattled activist, Farotimi at the Ado Ekiti correctional centre where he was being kept.
Sunday Aborisade in Abuja

2024 SCIENTIFIC CONFERENCE…

L-R: National Secretary, Society of Occupational and Environmental Health Physicians of Nigeria (SOEHPON), Dr. Ayo Agboola; Chief Editor, SOEHPON Journal, Prof. Folashade Omokhodion; Chairman, Board of Trustees, SOEHPON, Dr. Peter S. Nmadu; President, Dr. Musa Shaibu; Occupational Health Consultant United Kingdom, Dr. Ephraim Anyanate; Chairman, Local Organising Committee, SOEHPON, Dr. Uche Enumah, and National Treasurer, Dr Kemi Albert-Udoh, during the closing ceremony of 2024 Scientific Conference and Annual General Meeting of SOEHPON in Lagos ...recently ABAYOMI

Nigerians Demand More from FG over Kidnapping Menace

As 2024 gradually draws to an end and Nigerians embark on end-of-the-year holiday plans, a common question is on the lips of average Nigerians planning a trip between the northern and southern parts of the country. As airfare is quite out of the reach of the common man, the question is “How do we embark on this journey without being kidnapped?” This is because traveling between the South and Northern Nigeria corridor has become so precarious that most passengers say their last prayers before embarking on such trips, as there is hardly

WAEC Employees Protest, Demand 30% Salary Increase

Staff of the West African Examination Council (WAEC) headquarters, Yaba, yesterday embarked on a peaceful protest to press for salary increase.

One of the protesting employees, who preferred to remain anonymous told THISDAY that workers had demanded a 30 per cent increase in salary from the management to cushion the challenging economic crisis in the country, but that the later is offering 25 per cent.

“Today we have decided to embark on this protest to press home our demand. We are not covered by the new minimum

wage for civil servants in Nigeria but we all buy from the same market. Is it out of place for the management in Nigeria to look into our plight?,” the worker said..

The Head, Public Affairs of the council, Moyosola Adeyegbe, informed THISDAY in a telephone conversation that the issue is currently being resolved and that the council was preparing to make an official statement regarding the matter .

“A meeting has just been concluded and we are working on resolving all the issues. But whatever it is, we will definitely communicate it is not something that is so serious. Everywhere is calm now,” Adeyegbe said.

Fubara Hands over Constructed Residential Quarters to NAF

Blessing Ibunge in Port Harcourt Rivers State Governor, Siminalayi Fubara, has officially handed over the residential building constructed by the state government for the officers of the Nigerian Air Force.

a week without incidents of kidnapping occurring on this highway.

The spate of kidnappings on Nigerian highways has

reached an alarming rate, with many calling on the federal government to take immediate action to address the security crisis. One of those calling on

the government to take action is the Director-General, African Writers Centre, Amah A. Amah. Amah has condemned the rising cases of kidnapping on Nigerian highways. He said: “The federal government must take immediate action to address this security crisis.”

Edo Election Petition Tribunal Adjourns to December 18

Party supporters clash in court

The Edo State Election Petition Tribunal has adjourned till Wednesday, December 18 in continuation of the pre-hearing sitting. The tribunal Chairman, Justice William Kpochi said it is expected that by then, all the parties would have completed all necessary preliminary actions and also agree on a pattern of hearing when full sitting commences.

Flanked by the other two members of the panel, Justices AB Yusuf and AA Adewole, Justice Kpochi urged the counsels not to engage in unnecessary arguments that could lead to shouting and craved that the conducive atmosphere he met should be sustained.

He therefore, called for cooperation from all the stakeholders like the political parties, all the parties in the suit, their supporters, counsel, security agencies and the media for a successful sitting.

Speaking further, he said: “I am impressed by the conducive and calm environment I am seeing and going forward, I will want this to continue, I appeal to you all that let us put our eyes on the ball so that we can have serene proceedings.

“You have SANs and very senior lawyers here, nobody is going to shout at you, please don’t also shout at us, if there are areas you feel not comfortable about, please draw our attention to it.”

Kogi Govt ‘ll Not Accept Shoddy Jobs, Ododo Warns Contractors

Ibrahim Oyewale in Lokoja

Kogi State Government has warned the contractor handling the construction of the new Lokoja ultra-modern market, Sazak Acres Blague Company Limited (SABC), to work according to the contract specifications, as it would not accept any shoddy jobs.

The state Governor, Usman Ododo, gave this warning while speaking at the handing and taking over of the proposed site for the Lokoja Ultra Modem Market on Hassan Katsina Road in Lokoja, the state capital yesterday.

Governor Ododo explained that in line with his administration developmental strides agenda,

the government has acquired a total of 25 hectares of land for the relocation of the new market at Nataco junction, which was considered as threat to lives of the people of the state.

He explained that no responsible government would want to see the citizens afflicted with preventable accidents and it attendant carnage in the area. The governor, who was represented by the state Commissioner for Housing and Urban Developments , Abanika Taiye, stated that the market, when completed, would attract more development to the area and boost the state economic activities.

APC Begins Investigation into Bombing of Secretariat in Rivers

Blessing IbungeinPortHarcourt

The All Progressives Congress (APC) in Rivers State has commenced investigation into the bombing of its secretariat in Rivers State on October 5, 2024.

announced this yesterday while speaking with journalists in Port Harcourt, said a nine-member committee has been set up by the party leadership to unravel the cause of the attack.

that it is expected to submit its report to the party within one month.

occurred the same period that local government secretariats were attacked after the LGAs elections in the state.

Governor Fubara also explained that the housing facility, started in 2017, and reviewed from N212million to N454million, demonstrates a modest contribution to the Air Force personnel in appreciation of the existing mutual collaboration in the fight against crime and criminality.

He said the realisation of the project is a commitment of his administration to ensure that the derivable benefits of the project are accessed by NAF officers.

Fubara said: “This project that we are inaugurating today did not start in our administration.

Speaking at the inauguration ceremony of the building at the Port Harcourt NAF Base in Obio/Akpor Local Government Area, Governor Fubara explained that the aim of building the residential quarters was to enable his administration complement the efforts of the military and the federal government in providing welfare support to servicemen.

Ebonyi Pastor Attacked, Hospitalised

Benjamin Nworie in abakaliki

A Presbyterian Clergy in Ebonyi State, Rev Bright Igwe, has been reportedly attacked by an independent oil marketer and his thugs in the state.

The clergyman narrated that he was attacked on his way to Ishiagu in Ivo council area when the oil mogul, Chief Ernest Ndukwe (aka Yar ‘dua), accosted him with dangerous weapons and attacked him.

He added that some of his items were also carted away, including a cash of N250, 000, by the attackers.

The victim, who had petitioned the state Police Command, alleged that the Command has not taken practical steps to arrest and prosecute the perpetrators.

He noted that his life was still at risk following threats suspected to be masterminded by agents of his attackers.

The newly elected Chairman of APC in the state, Tony Okocha, who

Okocha stated that the committee is to be headed by the party’s Legal Adviser, Kelechi Nwuzi, notifying

He explained that the essence is to unravel the remote and immediate causes of the bombing, saying that it was the second time the incident had occurred at the secretariat.

Okocha decried that the incident

He said despite calls by the party, the state Governor, Siminalayi Fubara, has refused to include the incident in the Commission of Inquiry set up by the state.

Lagos Commissioner Lauds MoneyMaster PSB on Partnership

The Lagos State Commissioner for Agriculture and Food Systems, Ms Abisola Ruth Olusanya, has lauded MoneyMaster PSB for its support and participation in the state’s ‘Ounje Eko’ initiative.

She gave the commendation recently during an official visit by the executive management

team of the bank to her Ikeja, Lagos office.

The commissioner thanked the team for the visit and expressed appreciation for the support and participation of the bank in the Phases 1 and 2 of the Ounje Eko project.

She challenged the bank to

work more closely with the ministry saying such collaboration will bring additional dividends through ongoing and future initiatives to Lagosians.

Head, Agency Banking, MoneyMaster Payment Service Bank, Mr. Julius Arhebun, in his response thanked the Lagos State Government for appointing the PSB as one of the official collection banks for the food initiative.

Ounje Eko initiative is a weekly food discount market where Lagos residents can buy a variety of food items at a discount of 25 per cent.

Market Researchers Say Data Key to Economic Transformation

Ayodeji Ake

The Nigerian Marketing Research Association (NIMRA) has stressed that data collection is very crucial in the course of economic transformation and development.

Speaking at the annual

general meeting (AGM) held in Lagos recently, themed ‘Rebuilding Better, Rebuilding Together,’ President of NIMRA, Seyi Adeoye, enlightened that the association is also very important to businesses, especially in terms of data and information.

“Not only in Nigeria, our

industry has an impact, especially as regards data and information for good planning.

We are the custodian of data inside analytics for the nation. We support businesses to make better decisions and growth. There is no way you want to start a business without data

and information. And we are always here to fill the gap,” he said.

Adeoye explained that the association has not been functioning as expected but with the new executives on board which he is leading, a lot of transformation is underway.

Foundation Donates N5m to Children in Critical Health Condition

Kasim Sumaina in abuja

Dickens Sanomi Foundation (DSF) has donated N5million to children in critical health condition with cheques presented to beneficiaries. Also, a unanimous donation

of N12million was made for a child’s heart surgery at the occasion.

The donation was made during the 19th annual Christmas/ End-of-Year party organised by Global Initiative for Peace, Love and Care (GIPLC) in Abuja.

The Chairperson, Better Life Programme for the African Rural Woman (BLPARW), Aisha Babangida, also provided educational grant to support the education of 10 students for the next five years. Cheques were presented to the

10 recipients of the 2024 GIPLC PRIME-ED (Primary Education) Scholarship during the event. She donated funds for the surgeries of 50 children, providing them with a second chance at a healthy and fulfilling life.

Funmi Ogundare
AKINYELE

GHANA: JOHN MAHAMA’S RETURN

a former President, Donald Trump returning to power in the United States, and President Mahama in Ghana, it is not impossible that there would be some Nigerians out there saying that President Jonathan is entitled to an out-standing possible second term and should also make a bid to return to office as Nigeria’s President. This would however depend on an interplay of factors. The onus is on President Tinubu and the APC not to unwittingly invoke a nostalgia for either President Jonathan and/or the Peoples Democratic Party (PDP) among Nigerians.

The second lesson that Ghana had supposedly learnt from Nigeria was pointed out by the Chairman of Nigeria’s Independent National Electoral Commission (INEC), Professor Mahmood Yakubu who was in Ghana as a guest and observer. In a widely circulated video, he said Ghana has learnt from Nigeria how to manage constituency election results. Results are announced in the constituencies. Only Presidential election results are sent to Accra for announcement. This comment has drawn a backlash, with many of Professor Yakubu’s critics telling him that on the contrary he is the one who needs to learn lessons from Ghana’s management of the electoral process. For example, voting materials arrived early and the voting process was smooth. In Nigeria, voting is always a tug of war. In Ghana, even if there were scuffles in some constituencies, this was nothing compared to the Nigerian situation where persons resort to raw violence. Election in Nigeria is often a security operation, heavily militarized. In Ghana, the people drove soldiers away from polling stations. They insisted that an election should be a civilian operation. In places where the soldiers were confronted and scuffles ensued, we saw the Ghanaian

soldiers not shooting anyone, even when they carried weapons. If any Nigerian voter displayed such boldness to challenge Nigerian soldiers at a polling unit, there would have been bloodshed! The Electoral Commission of Ghana also deployed technology, but this did not become an excuse for abuse as has been the case repeatedly in Nigeria. Those voters whose names were missing in the register on polling day, were still accredited through a back-end database, and allowed to vote. In Nigeria, it is either the notorious BVAS would fail or the INEC server would malfunction due to “technical glitches”. There have been no deafening reports of vote buying indicating that the Ghanaian voter is far more sophisticated, and that democracy in Ghana is more stable. A total of 18. 6 million registered voters, 13 candidates representing nine political parties, 4 independent candidates, with the NPP and NDC emerging as the. dominant two parties – the option of independent candidacy is an area in which Nigeria can learn from Ghana to make our political process more inclusive.

Despite the push-back that Professor Mahmood Yakubu may have received, he identified a lesson for Nigeria that seems noteworthy: which is his comment that politicians in Ghana are faithful to their political parties. They do not move from one political party to the other every election season. The reverse is the case in Nigeria because here, our political parties are Special Purpose Vehicles, organized to win by any means. Nigerian politics is not ideology-based. Politicians would rather use any political platform that would get them into power. Nigeria’s political parties are united by this singular aim, and that is why after every general election, it doesn’t take long before our

politicians migrate into the ruling party. In Ghana there is a more enduring tradition of political identity. Prof. Yakubu obviously knows what he is talking about in this regard: names are constantly moving around on the INEC register. President John Mahama lost election in 2016 on the platform of the NDC, he lost again in 2020 on the platform of the same party, and now in 2024, at third attempt, he has emerged victorious. If he were a Nigerian politician, he would have been all over the political space, gambling for opportunity. But he stayed within the NDC, and helped to build it into a winning machinery.

We join others in congratulating him. His victory has resulted in much singing and dancing across Ghana. There are no politicians threatening to contest the outcome in the courts. The people of Ghana, however, should be cautiously optimistic. When President Mahama lost his bid for a second term in the 2016 general election, the key reason was the poor state of the Ghanaian economy, high unemployment rate and the failure of the country’s electricity system. Those problems have not disappeared, they only became worse under President Nana Akuffo-Addo who got so distracted he even commissioned a statue in his own honour in Sekondi in the Western Region. That statue must fall. It must be pulled down, to purge Akuffo-Addo of his own delusions. President Mahama also has to manage the people’s expectations. Ghanaians are looking for a miracle-working President who will offer them a better life. But there are no miracles anywhere. It is a good thing that Mahama has significant experience on the job having been President (2012 -2017), Vice President (2009 – 2012), Minister for Communications (1998 -2001), Deputy Minister for Communications

(1997 – 1998), and Member of Parliament for Bole (1997 -2009). He knows the system. He knows Ghana. He has proven ability. Still, he must act carefully. He must resist the temptation to over-promise and seek to over-impress. He must take his time to study the same system that he is familiar with all over again. He knows Nigeria, being a High Chief of Offa Kingdom in Kwara state -Aare Atolase of Offa - and given his close relationships with the country, for a start, he should reflect on the experience so far of President Bola Ahmed Tinubu. Tinubu was in so much of a hurry, he started introducing reforms from his very first day in office, reforms which have now thrown the people into the deep end. The best reform that a leader can embark upon is in the minds of the people: to build trust and deliver the fruits of good governance. President Mahama should run an inclusive government, and accommodate the finest shades of opinions.

Students of Ghana’s politics and history would be better placed to give a more definitive history of President Nana Akufo-Addo’s legacy, a verdict which should be kinder in good time - his commitment to democracy, his Pan-Africanism, his Ghana beyond aid rhetoric, his management of the COVID-19 challenge, his establishment of six additional regions and his robust presence in international affairs. With Mahama, as President, Nigerians can have their own expectations too: better relations with a country with which we share so much in common. Our brother from Offa, has won 6.3 million polls, a historic 56.55% of the votes, an emphatic victory. President Mahama has been given an opportunity to rewrite his own legacy: at home and abroad. He should not squander it.

2025 Budget: Upscale Oil Production, Other Indices Will Shore Up Revenue, Reduce Debt Service, Edun Tells House C’ttee

As c’ttee directs NPA MD/CEO to appear today, rejects representative

The Minister of Finance and Coordinating Minister of the Economy, Wale Edun, has said there are positive indicators for a positive performance of the country’s economy in 2025.

Edun stated this while giving an overview on the expected 2025 budget proposal and the Medium-Term

Expenditure Framework and Fiscal Strategy Paper to members of the House of Representatives Committee on National Planning and Economic Development on Monday.

Chairman of the Committee, Hon. Ibrahim Ayokunle Isiaka, who presided over the session with the minister asked him to give a brief on the state of the economy and some other details.

Ayokunle said: “But briefly, as we have said, what is the state of our economy, number one, as in our finances. Then number two, in terms of our revenue so far with the projections we have for 2025.

“Let us have an insight; whether we are looking good, especially in terms of our GDP and in terms of inflation rates as submitted. So that

we can note all this down and we’ll be able to submit our report.”

The Minister while responding said, going by the projection on increased revenue in 2025 as well as other measures taken, the country is moving away from factors that had in the past impacted negatively on the Nigerian economy and affected its people.

LASG, US Consulate Harp on Culture Preservation at Lagos 2024 Cultural Festival

Segun James

The Lagos State Government and the United States Consulate in Lagos have stressed the need to promote tourism and preserve African culture in the state.

The Special Adviser to the Governor on Tourism Arts and Culture, Mr. Idris Aregbe and the Public Affairs Officer, US Consulate in Lagos, Julie McKay reiterated this at the Lagos Festival of Arts and Culture tagged Culturati 2024, held at the weekend at Freedom Park, Lagos Island It would be recalled that Lagos Island was agog till the wee hours of Sunday during the Culturati 2024 organised by the Lagos State Government through the Ministry of Tourism, Arts and Culture, in conjunction with Culturati Africa and other private organisations.

The event tagged ‘Celebrate Diversity and Unity’ is aimed at promoting tourism, preserving the African culture, and showcasing talents in the creative industry to the global community.

Aregbe said the annual festival was to promote Lagos economic development with a call on youths to embrace their mother tongue and avoid Westernisation of Nigerian culture.

Julie McKay said the event was an amazing way to learn about culture, share culture and connect with people. He assured more collaboration, noting that the United States has invested over $1.2m to promote tourism in Lagos.

“The US Mission here in Nigeria is all about preserving and sharing culture. We’ve invested over $1.2 million to help Nigerians preserve culture. It is about connecting different cultures, collaborating, and learning about them. We absolutely support that, and I am so happy to be here,” he said.

Speaking earlier, the Chief Executive Officer, Culturati, Adetola Bakinsola, stated that the high point of this year’s event was the featuring of a community

library to promote increased literacy and cultural education among youths.

She said: “This platform celebrates traditional art, craft, music, storytelling, entertainment, and fashion, ensuring these elements are not only preserved but also passed on in engaging and innovative ways. Supporting this event fosters pride in our African identity and sustains traditions for this generation and beyond.”

On his part, the Atayero of the Aramoko Kingdom, Oba Olusegun Aderemi, noted that Nigeria is blessed with talents that are sought after globally; hence, the need for diversification of the nation’s economy from crude oil to creative industries.

He said: “My advice to youths on preserving Nigerian culture is for them

to look more inwards. Foreigners are stealing most of our culture, and this culture is what we inherit. The best we can do is preserve and manage it; we cannot take away from it, and we cannot add to it.

“So, we are using this to encourage our youths to see the benefits here and the future that is here and how expensive and profitable it is.”

Edun added: “We do have market pricing and foreign exchange that have resulted in a situation whereby upwards of 5% of GDP has been lost to plurality of factors benefiting just a few and created long-sighted incentives against growth and investment.

“As the revenue goes up, it will help lower debt service, lower borrowing as the economy improves and becomes more competitive”

“The deficit of that increase which we hope to achieve less but right now we are assuming is about 9.3 trillion naira in new borrowings and the debt service of about two trillion naira.

“In a nutshell, that backdrop gives you the optimism that the 2025 budget estimates, particularly the one on revenue, will be achieved and the economy will be strong. It will fast up to an inclusive and sustainable growth.”

Earlier, the Chairman, House Committee on Finance, Hon. James Abiodun Faleke, said the Committees are looking at the revenue performances of the MDAs as regards the 2024 Budget as the 2025 proposed

budget is about to commence in January.

Faleke further said: “We are now in December. By now, the agencies should be able to provide to us with what revenue we have generated between last year and November. At least for 11 months, we should be able to have that. We are just interested in what revenue we are able to get.

“Apart from that, we also want to see the expenditures as it works. Apart from those who have some levels of percentage collection. We are interested in whether agencies are able to do that.”

The Committee however directed the Managing Director and Chief Executive Officer (MD/CEO), Nigerian Ports Authority (NPA), Dr. Abubakar Dantsoho to appear before it on Tuesday, December 10th, 2024 unfailingly. Faleke gave the order when he turned back Dantsoho’s representative, Sabiu Musa Danbatta, who informed the Committee that, the MD/CEO was on a special assignment, hence his absence before the Committee.

The Nigerian Midstream and Downstream Petroleum Regulatory Authority (NMDPRA) yesterday engaged in a heated argument with international oil companies (IOCs) and independent petroleum producers over the right entity to collect and remit the 0.5 percent charges deducted from the wholesale price of processed natural gas and refined petroleum products supplied.

According to Sections 47 and 52 of the Petroleum Industry Act (PIA) 2021, the NMDPRA is to collect the 0.5 percent levies as part of its revenue.

However, the upstream players who are the wholesale suppliers of gas in the country, disputed their unilateral appointment by the NMDPRA as the agents to collect and remit the levies to the federal government, arguing that that would place additional burden on their operation.

Speaking to journalists yesterday in Lagos on the sidelines of the stakeholders’ sensitisation workshop

on wholesale supply operations, Legal Adviser to the NMDPRA, Dr. Joseph Tolorunse, said the agency encountered some thorny issues while implementing the PIA.

He said those thorny issues necessitated the convening of the sensitisation workshop to discuss with the stakeholders in order to reach alignment.

“One of the issues is the implementation of the Collection of government revenues, especially the 0.5 percent of wholesale price of petroleum products and natural gas. Because the Provisional Sections 47 and 52 of the PIA empower the authority to collect these levies as part of its revenue.

“But the thorny issue is that because the PIA did not specify the entity to collect it, regulation has been made to provide that the supplier should collect it and remit it to the government,” Tolorunse explained

He said the authority had explained to the stakeholders that the charges were not on the supplier, but rather on the wholesale customer, noting

however, that the convenient point to collect the levy was at the wholesale point.

He said, “And since it forms part of the wholesale price, the authority feels the appropriate entity to remit it to the authority and to the government is the supplier who collects the wholesale price. That’s one of the points. One of the other points is how do we ensure that it’s not a kind of levy on the producer or supplier.

“And we explained to them that it’s not a levy on them. Through these discussions and dialogue, it’s going to be resolved. Mind you, we had the first engagement at Abuja, this is the second engagement, and we’re almost reaching alignment. We will see that after our break, we will resume again and continue our discussion.”

The legal adviser maintained that the agency had been trying to implement that provision of the PIA since it was signed into law in August 2021.

He revealed that some companies have been paying, while others have not, saying the NMDPRA was trying

to explain to those yet to comply to start paying the levy.

He however alleged that the authority has been experiencing resistance in its efforts to implement the law from the time it was passed, pointing out that part of such pushback came from implementing that 0.5 percent wholesale price provision retroactively.

Tolorunse added, “We are having resistance in the sense that implementation did not begin immediately when the law was passed, because we need to pass regulation, we need to make guidelines that will specify the procedures for collections. So the timing for implementation is also part of what we are discussing.

“Although the pushback is that we should not do it retroactively. We are saying this is the law, the law was made in 2021, and it ought to be applied around that time. But like I said, we are trying to also reach an alignment on that.”

But expressing their concerns at the session, wholesale petroleum products and natural gas suppliers under the

aegis of the Oil Producers Trade Section (OPTS) argued that their coercion to be the entities to collect and remit the said 0.5 percent wholesale price levies was not backed by law. They further said placing the responsibility of collecting and remitting the charges to the government would have an additional burden on them, make their life more difficult, and also lead to significant value erosion in their business.

Presenting the producers’ positions, the Vice-Chair, OPTS Gas Subcommittee, Edeimu-Chukwumah, insisted that there were no statutory provisions that place an obligation on upstream producers to deduct the 0.5 percent levies and remit to the authority. She argued, “We have reviewed the provisions of the PIA that the NMDPRA has cited and relied on it for its position. And regrettably, those provisions do not place any obligations on or identify upstream producers as collectors or collecting agents for the levies.

Peter Uzoho
Juliet Akoje in Abuja

George Akume to North, Atiku

“ItisnotyettimefortheNorth.Thisismyappealtothem.Don’tletusdestroyour countrybecauseofpersonalambition.Donotletusrocktheboat.Letusallowthispower toresideintheSouthforeightyearsandthenitwillcometotheNorth.Todootherwise, honestlyistodestroythiscountry.Ifit’sthewillofGodat90,youcanstillbecomethe presidentofthiscountry,butifitisnotHiswill,youwillneverbe”--Secretarytothe GovernmentoftheFederation,SenatorGeorgeAkume,tellsNortherninterestgroups.

Ghana: John Mahama’s Return

There seems to be an emerging pattern in some of the major elections conducted in Africa so far, hinting at an emergent character of democracy in the continent, and this would seem to be the people’s seeming determination to change incumbent ruling parties or whittle down their influence or remove them altogether, and at the base of this is a certain streak of nostalgia for the past. In May, South Africa held its general elections and for the first time since the end of apartheid in 1994, the ruling African National Congress (ANC) lost its parliamentary majority, receiving less than 50% of the votes. It therefore found itself in the uncomfortable situation of having to negotiate with the centrist Democratic Alliance, the Jacob Zuma-led uMkhonto Sizwe (MK), the Inkatha Freedom Party and the Patriotic Alliance (PA) to be able to form a national unity government. Former President Jacob Zuma said he and the MK would not be part of any alliance. Zuma was indeed the nemesis of the ANC. He is the overlord of politics in KwaZulu Natal, having left the ANC in December 2023. Ramaphosa survived the anti-ANC onslaught but it remains to be seen for how long the government of national unity would last, a similar arrangement having failed in the past. There was yet another upheaval in Botswana in October 2024 when the Botswana Democratic Party (BDP) which had ruled the country since independence in 1966, lost woefully to the Umbrella for Democratic Change Coalition, producing Duma Boko (54) as President, with a majority 36 seats in the 61-seat parliament. The BDP was reduced to four seats! Former President Ian Khama (2008 – 2018) was, as in South Africa with Zuma, a major factor in the Botswana election. He had appointed Mokgweetsi Masisi as Vice President in 2014, and when his tenure expired in 2018, Khama supported Matsisi to succeed him. When Matsisi assumed office, however, he simply went after Ian Khama, and ended up reversing his policies, and drove him into exile in 2021. In October 2024, Khama

returned with a determination to unseat Matsisi. It was not his candidate that won in the end, but he achieved his aim all the same and the Umbrella for Democratic Change was not unknown to him, having worked with that same party in 2019 to secure victory for Matsisi. And now in Ghana, over the weekend, former President John Dramani Mahama has been overwhelmingly re-elected as President for another term of four years. The people of Ghana looked back and looked into the future and concluded that Mahama is best suited to take them into the future.

Beyond the conflict of political interest and power blocs in the three countries isolated for illustration is the resolve of the people to defend their votes and make a choice, by trying possible alternatives. In Botswana,

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 huMahama

the economy was in the doldrums, the government’s treasury was almost empty. Government hospitals had run out of funds and facilities. Corruption was on stilts, institutions were prostrate. In other words, the state of the economy was a major issue in Botswana as it was also in South Africa. Over 80% of the registered voters in Botswana turned up on polling day. In June, in South Africa, voter’s behaviour was dictated not strictly by the in-fighting within the original ANC but by a number of complex and related factors, top of which is the fact that the people’s expectations had not really been met by the ruling ANC. The people wanted jobs and a better life. The ANC had offered them a high unemployment rate with many of the youths jobless. Trust in the ruling party is also important to the electorate, and the people were no longer as trustful of Ramaphosa and the ANC to create jobs, get them the social grants that they need and address corruption in official corridors. On election day, voter turnout was 58.6%, the lowest ever in 30 years, a reflection of the people’s discontent. The ANC got 40.18% of the votes, and Ramaphosa returned but the people had made a statement about their discontent. Last Saturday in Ghana, voter turn-out was estimated at 61%, and that is considered the lowest in that country in the last three elections. Outgoing President Nana Akuffo-Addo presided over such a bad economy in a generation with high inflation, unemployment and huge, almost unpayable debts that the people angrily voted out his party, the New Patriotic Party (NPP). The only exceptions to the pattern described so far would seem to be the general elections in Mozambique on October 9, 2024, and in Namibia, 27 – 30 November 2024. Turn out in Mozambique was put at 43%, with many outrightly boycotting the election in the North and in Namibia, turnout was 76.48%. In Mozambique, FRELIMO retained its 58 years of authoritarian hold on the country, and in Namibia, SWAPO remained immovable even if it produced its first female President, incumbent Vice President, SWAPO veteran, Netumbo

Nandi-Ndaitwah. Analysts have noted that the elections in both countries cannot be considered free and fair, but where the voters were allowed to choose and defend their votes, the people spoke loudly through the ballot to the key point that the people are the mainstay of the democratic process. The challenge for African leaders is to provide an enabling environment for democracy to thrive, for good governance, and for building trust with the people. And when it is election time, to allow the people to make their choice. There have been many comments on the just concluded elections in neighbouring Ghana, focusing on the lessons that Nigerians can possibly learn from Ghana. I think there are lessons both ways, starting with the Nigerian example. It is refreshing to see that even long before the Electoral Commission of Ghana announced the final results and declared the winner, the candidate of the ruling party, NPP, and incumbent Vice President, Mahamudu Bawumia conceded defeat and congratulated President John Mahama, his main opponent of the National Democratic Congress (NDC). “The people have voted for change”, Bawumia said. This display of sportsmanship reminds us of the example of President Goodluck Jonathan in the 2015 general elections in Nigeria. President Jonathan not only congratulated General Muhammadu Buhari of the All Progressives Congress (APC), he also said famously that his political ambition was not worth the shedding of anyone’s blood. In 2016, a year later, when President John Mahama lost Ghana’s Presidential election of that year, he also quietly relinquished power and handed over to President Nana Akufo-Addo. Between the two countries, there seems to be an emerging realization that the people’s will, whatever may be the circumstances, must be respected. President Jonathan has since gone ahead to build a stronger reputation as a democrat and elder statesman in the West African sub-region and beyond. In an election cycle when we have seen

Building a Stronger Nigeria Through Health, Transparency, and Human Rights

man 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

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