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RMAFC Challenges Tinubu’s Tax Reform Bills Over Constitutional Validity
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The Revenue Mobilisation, Allocation and Fiscal Commission (RMAFC) has strongly opposed President Bola Ahmed Tinubu’s contentious tax reform bill, which the National Assembly is currently considering.
In a comprehensive nine-page memorandum obtained by Economic Confidential, RMAFC outlined a range of legal, constitutional, and technical objections to the proposed legislation.
The document, signed by RMAFC Chairman Mohammed Bello Shehu, emphasized that Section 162(2) of the 1999 Constitution (as amended) grants the Commission the authority to determine the formula for equitable revenue sharing among the three tiers of government.
This mandate also includes ensuring that the formula reflects principles of fairness and justice.
“The Constitution designates RMAFC as the final authority on matters of revenue allocation,” the memorandum stated.
“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 maintained that its role as the exclusive arbiter in developing fair revenue allocation formulas must be respected. Any deviation from its constitutional duties, it argued, could undermine the integrity of the Commission and compromise the principles of justice in revenue sharing.
In its submission, the Commission 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 developed by RMAFC that would ensure equitable distribution among federal, state, and local governments.
The memorandum outlined the following points:
1. Equitable Allocation Formula: VAT allocation and derivation should be based on a formula developed by RMAFC. This formula would consider VAT’s consumption-based nature, ensuring fairness in distribution.
2. Recognition of Consumption Patterns: The formula would factor in consumption rather than merely production or the location of company headquarters, ensuring balanced benefits.
3. Support for Weaker Economies: Special consideration would be given to states with weaker economies, promoting national cohesion and fairness across all tiers of government.
RMAFC concluded the memorandum with several recommendations.
It urges he federal government to empower the Commission to finalize 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 bill.
The memo urges dialogue among federal, state, and local governments to secure consensus on the RMAFC’s formula, thereby reducing tensions and ensuring acceptance.
The memo also cautions legislative or executive measures that undermine RMAFC’s authority and advocates implementing systems like electronic invoicing to tag VAT collections to end-user locations, enhancing transparency and accuracy.
The Commission warned that the proposed tax reform bill threatens national unity and constitutional harmony.
By adhering to its constitutional mandate, RMAFC believes it can provide an equitable solution to revenue allocation disputes while safeguarding the principles of fairness and justice.
PRNigeria reports that the Revenue Mobilisation, Allocation, and Fiscal Commission (RMAFC) is a constitutional 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.
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Plateau in panic mode as nine members of same family 2 month old baby killed in renewed attack
No fewer than nine members of the same family, including a two-month-old baby, were killed in a fresh attack by suspected gunmen on Kum and Wereng-Camp communities in Riyom Local Government Area of Plateau State late Saturday night.
The attack, according to residents, began at about 11:30 p.m. on Saturday and lasted for more than one hour, leaving the village head of the community critically injured after he was allegedly attacked by the assailants.
A resident, Precious Tok, told Vanguard that the victims were slaughtered in their home during the coordinated assault, describing the incident as one of the deadliest attacks witnessed in the area in recent times.
He said the gunmen invaded the communities in large numbers, shooting indiscriminately and forcing terrified residents to flee into nearby bushes for safety.
The National Publicity Secretary of the Berom Youth Moulders Association, Rwang Tengwong, who confirmed the attack, said the assailants struck under the cover of darkness and unleashed violence on helpless residents.
According to him, the attack wiped out nine members of one family, including a two-month-old infant, while the village head sustained life-threatening injuries and was rushed to hospital for treatment.
He added that security agencies had been alerted and expressed hope that the perpetrators would be apprehended and brought to justice.
The latest attack has thrown the affected communities into mourning, with residents urging the Federal and Plateau State governments to strengthen security across Riyom and other vulnerable communities to halt the recurring attacks.
As of the time of filing this report, security personnel had reportedly been deployed to the affected communities, while many residents remained displaced and fearful of further attacks.
Efforts to obtain official confirmation from the Plateau State Police Command were unsuccessful. (Sunday Vanguard)
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Atiku Condemns Proposed N50,000 WAEC, NECO Examination Fees
Former Vice President Atiku Abubakar has criticised the Federal Government’s decision to approve a uniform N50,000 registration fee for the Senior Secondary School Certificate Examinations (SSCE) conducted by the West African Examinations Council (WAEC) and the National Examinations Council (NECO), warning that the policy could further limit access to education for millions of Nigerian students.
The Federal Government, through the Federal Ministry of Education, approved the adoption of a uniform N50,000 registration fee for WAEC and NECO SSCE internal examinations, effective from 2027.
Under the new arrangement, NECO’s registration fee will increase from N30,000 to N50,000 per candidate, while WAEC’s fee will rise from N27,000 to the same amount.
The approval was contained in a memo dated June 18, 2026, signed by the Director of Senior Secondary Education at the Federal Ministry of Education, Adeniji Ibrahim, on behalf of the Minister of Education. The memo, addressed to the Registrar of NECO, stated that the decision followed a meeting between the ministry and examination bodies held on March 31, 2026, where stakeholders agreed to adopt a harmonised fee structure.
Reacting in a statement issued by his Senior Special Assistant on Public Communication, Phrank Shaibu, Atiku described the planned increase as “cruel, economically insensitive and fundamentally incompatible” with the government’s obligation to make education accessible to every Nigerian child.
He argued that the policy comes at a time when many households are grappling with rising inflation, escalating food and transportation costs, higher electricity tariffs, unemployment and declining purchasing power.
“It is unconscionable that at a time when Nigerian families are battling record inflation, soaring food prices, rising transportation costs, crippling electricity tariffs, stagnant incomes and widespread unemployment, the Tinubu administration has chosen to make education even more expensive,” Atiku said.
The former vice president maintained that education remains one of the most important pathways to social mobility, warning that higher examination fees could force more children out of school and deny qualified students the opportunity to pursue higher education.
“Every additional financial burden imposed on parents translates into another child being denied the opportunity to learn, dream and contribute meaningfully to society,” he said.
He noted that Nigeria already has one of the world’s largest populations of out-of-school children and argued that government efforts should be focused on reducing educational barriers rather than introducing policies that could worsen the situation.
“Nigeria already bears the painful distinction of having one of the largest populations of out-of-school children in the world. Any government confronted with such a national emergency should be investing aggressively to bring these children back into school,” he added.
Atiku further warned that the increase in WAEC and NECO fees, alongside the recent hike in fees for Federal Unity Colleges, would disproportionately affect low- and middle-income families already struggling to meet basic needs.
According to him, many academically qualified students may be unable to sit for the qualifying examinations required for admission into tertiary institutions due to financial constraints.
“The recent increase in WAEC and NECO examination fees represents far more than another financial burden on parents. It is a systemic filter that will inevitably restrict access to tertiary education for thousands of indigent but academically qualified Nigerian students,” he stated.
He also criticised the Federal Government’s reliance on the Nigerian Education Loan Fund (NELFUND), arguing that student loans cannot solve the challenges facing children who are unable to complete secondary education or afford examination fees.
“A university loan offers little comfort to a child who has already been priced out of secondary education or cannot afford the qualifying examination required to secure admission,” he said.
Atiku called on the Federal Government to prioritise investment in educational infrastructure, recruit more qualified teachers, expand the capacity of public tertiary institutions and implement policies that ensure poverty does not determine a child’s access to education.
He urged President Bola Tinubu’s administration to immediately reverse the increase in Unity School fees and the proposed N50,000 WAEC and NECO examination fees, while convening stakeholders to develop sustainable funding mechanisms for public education.
News
SERAP sues INEC over alleged N800bn APC govs campaign fund
The Socio-Economic Rights and Accountability Project has sued the Independent National Electoral Commission over alleged failure to investigate claims that governors elected on the platform of the All Progressives Congress diverted N800bn for political and campaign activities.
SERAP, in the suit filed before the Federal High Court in Abuja, is asking the court to compel INEC to probe allegations that APC governors have been making monthly contributions from their Federation Account Allocation Committee allocations into a dedicated fund for President Bola Tinubu’s 2027 re-election campaign.
The suit, marked FHC/ABJ/CS/1426/2026, was filed by SERAP’s lawyers, Kolawole Oluwadare and Kehinde Oyewumi.
The organisation is seeking an order of mandamus directing INEC to demand full disclosure from the governors and the APC on the alleged campaign fund, including the identities of contributors and the sources of the funds.
SERAP is also asking the court to compel the electoral body to investigate whether political parties and candidates are complying with the provisions of Section 91 of the Electoral Act on campaign finance limits and transparency.
According to SERAP, the allegations raised concerns about political finance accountability, electoral fairness and the ability of Nigerians to freely participate in the democratic process.
“Opaque political financing remains a major entry point for corruption and a threat to democratic legitimacy.
“Nigerians deserve to know who funds the candidates or political parties of their choice and the sources of any such funding,” SERAP said.
The organisation argued that the alleged use of public resources for political advantage could undermine confidence in Nigeria’s electoral system.
“The abuse of state resources for electoral advantage undermines democratic integrity and public trust. Fairness, transparency, and accountability in political or campaign finance are essential safeguards against corruption, state capture, and undue influence in democratic processes,” it stated.
SERAP maintained that INEC has a constitutional responsibility to monitor political financing and ensure that parties and candidates comply with campaign finance regulations.
“The commission has constitutional and statutory obligations to ensure that no individual or political party exceeds legally prescribed contribution limits, whether directly or indirectly, and to ensure full transparency regarding the origin and quantum of political funding,” the suit read.
The group said allegations involving large financial resources and possible misuse of public funds required urgent intervention by INEC to protect the credibility of the 2027 general elections.
“The allegations of diversion or opaque use of public funds pose a grave risk to the integrity of the 2027 general elections,” SERAP stated.
It argued that any deployment of public funds for political purposes could distort competition among candidates and political parties.
“Where public resources are allegedly diverted or deployed for political and campaign purposes, the result is not merely financial impropriety; it is a direct distortion of electoral competition,” the suit added.
SERAP also relied on provisions of the 1999 Constitution, the Electoral Act, the African Charter on Human and Peoples’ Rights, the International Covenant on Civil and Political Rights and the United Nations Convention Against Corruption.
SERAP argued that Section 14(2)(c) of the Constitution, which guarantees citizens’ participation in government, places an obligation on institutions to protect the integrity of the democratic process.
“The provision also imposes a binding obligation on all institutions, including INEC, to safeguard the integrity of the democratic process.
“Section 15(5) of the Nigerian Constitution requires public institutions to abolish all corrupt practices and abuse of power. Section 13 imposes a clear responsibility on INEC to conform to, observe and apply the provisions of Chapter 2 of the Constitution.
“Article 13 of the African Charter on Human and Peoples’ Rights guarantees every citizen the right to participate freely in government. Similarly, Article 25 of the International Covenant on Civil and Political Rights requires that elections reflect the free expression of the will of the electorate. Nigeria has ratified both treaties.
“Nigeria has made legally binding commitments under the UN Convention against Corruption to ensure accountability in the management of public resources. Articles 5 and 9 of the UN Convention against Corruption also impose legal obligations on the Commission to ensure proper management of public affairs and public funds.
“These commitments ought to be fully upheld and respected. Article 7(3) of the Convention requires institutions, including INEC, to ensure political finance transparency. The provisions aim to prevent corruption in and through elections,” the suit read.
It further stated that the alleged deployment of public resources for political purposes would not only amount to financial impropriety but could distort electoral competition.
“Where public resources are allegedly diverted or deployed for political and campaign purposes, the result is not merely financial impropriety; it is a direct distortion of electoral competition,” it added.
The group said any use of public funds for political advantage would constitute “a grave violation of national and international standards and a threat to electoral credibility.”
The organisation said these legal frameworks impose obligations on public institutions to promote transparency, accountability and fairness in electoral processes.
No date has been fixed for the hearing of the suit.
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