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Opinion

MOHAMMED MAIGARI DINGYADI: A QUINTESSENTIAL PATRIOT JOINS PRESIDENT TINUBU’S RENEWED HOPE CABINET

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BY. DELE AILEMEN

Having been involved for most of my life in working class and progressive activism, and journalism nationally and globally, I must admit my hopefulness at the inspirational nomination of Hon. Mohammed Maigari Dingyadi for the Labour and Employment portfolio. These are simultaneously defining and trying times for President Bola Tinubu administration. Undeniably, the helms of the labour and employment is an existential artery for oxygenerating our national socio-economic health. The choice of President Tinubu for the phenomenal task of the ministry is vitally consequential.

After months of speculations and serial rumour, President Tinubu announced changes and rejuvenation in the federal executive council. In swift action, he named seven ministerial nominees supplanting five others. As expected, the ministerial-shake up has elicited energetic comments in the media and other platforms.

While some have vilified and minimized the efforts of Tinubu saying that the changes were not far reaching, others believe that the administration deserves commendation for the courage to effect potentially profound reforms.

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Amid the cacophony of talks about the cabinet changes, there are indisputable silver linings of positivity; for the first time, since the birth of the fourth republic in 1999, Tinubu attached portfolios to the list of ministerial nominees for the Senate screening. With this audacious decision, the President has responded to the yearning of Nigerians who have clamoured for such feature in the nomination process in a way that enables the Senate to engage in direct interrogation and thoughtful scrutiny of every nominee.

To every discerning, and informed mind interested in national growth and development, the labour and employment portfolio is very paramount. In developed climes, necessary, and imperative details are devoted to who manages this strategic ministry in every administration. From empirical studies, countries like the United States, United Kingdom, and Australia conscious of the importance of labour and employment to growth and development ensure that whoever heads the sector must possess criterion fitting for necessary collaboration, and realistic synergies between the government, organised labour, and private sector.

For every Nigerian that has followed the distinguished public service career of Alhaji Mohammed Maigari Dingyadi, his choice as a ministerial-nominee by Tinubu is well-deserved. Also, his expected deployment to labour and employment is akin to putting a round peg in round hole. Indeed, it is apposite to commend Tinubu for the nomination which depicts his commitment, and determination towards having all-round, all-inclusive, robust, and results-yielding labour-government relations as necessary impetus for national development.

In his over four decades post-graduation career as a dedicated civil servant; consummate administrator; resourceful security expert; responsive lawmaker; altruistic politician; and serial philanthropist, Dingyadi has carved enviable niches for himself. Deploying boundless energies, bountiful courage, consistent candour, and ceaseless competencies in the discharge of every duty, assignment and responsibility, Dingyadi has recorded unblemished records of excellence, and achievements in his numerous services to the country, state, community, and humanity.

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That Tinubu has found him worthy to oversee the labour and employment portfolio speaks volumes about his high-rating, and affirmation of his achievements as the police affairs minister, between August 2019 and May 2023 in the Buhari administration. That he is the sole nominee; from the last government to deserve a positive look-in confirms, in many ways the acknowledgement of his performances in the last administration, and recognition of his consistency, character, capabilities, and competencies.

From available records, Dingyadi is arguably, the best police affairs minister since 1999. Under his leadership, the Nigerian Police Force, and other agencies such as the Police Academy, Wudil; Police Training Colleges; and Nigerian Police Trust Fund witnessed improved operations, and service deliveries. Numerous initiatives were emplaced towards capacity building, ethical standardization, and operational sustainability of agencies under the ministry.

Under his supervision, the police affairs ministry posted many laudable achievements including:- presidential assent to the elevation of the Police Academy, Wudil to a full-fledged degree awarding institution; presidential assent to the establishment of the federal government Public-Private Security Fund; review, and upgrade of training curriculum for police institutions to align with contemporary policing realities; full implementation of the Integrated Payroll and Personnel Information System (IPPIS) at all agencies; establishment of the Interpol Cybercrime Reportorial Platform; commissioned the NPF Crime and Incident Database Centre; establishment of the NPF Cybercrime Control Centre; deployment of ICT-based apparatus at strategic commands and units in fighting crime; improved operational apparatus of the Interpol Cybercrime Unit; and launch of “NPF Rescue Me” application.

Dingyadi also ensured that officers, personnel, and staff of the ministry, and agencies benefited from various operational, empowerment, and welfare initiatives towards encouraging commitment, and service deliveries at all levels. These included:- construction, renovation and rehabilitation of police stations and barracks at FCT, Lagos, Gombe, Kebbi, Abia, Plateau, Edo, Ogun, Borno, Sokoto, Niger, Bayelsa, and other states; construction and rehabilitation of hospitals and health centres; provision of operational vehicles, arms and ammunition, and others; provision of intelligence equipment at Abuja Force Headquarters, and Headquarters Annex in Lagos; provision of medical equipment, kits, and other consumables; recruitment of about 100,000 constables through open, transparent, and credible processes; recruitment of young WASC holders into the Nigerian Police Academy, Wudil for Assistant Superintendent of Police (ASP) training; and many others.

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Given his broad-based experiences, and multi-disciplinary competencies which has attracted national and global recognition over the years, Dingyadi is best-suited to be the labour and employment minister. As a top civil servant in Sokoto state where he rose to the position of Secretary to State Government; having functioned as Permanent Secretary in the Career, Special Services, and other strategic ministries, he had excellent working relationship with civil servants such that at no time did workers embarked on any strike action. As a federal lawmaker, he played useful roles in every legislative intervention with the organised labour. At the ministry of police affairs, labour unions, and workers had productive synergies with him. One is confident that leveraging on his manifested love for humanity, and the general well-being of people, Dingyadi would help advance smooth, better, and fruitful government-labour relations towards immense benefits to the Nigerian worker, and the nation.

* DELE AILEMEN, Co-Convener, 2002 Los Angeles (California)People’s Convention; and Chairman, defunct Bendel State Council of Nigeria Union of Journalists writes from Benin.

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Opinion

SONNY ECHONO AT 63: BIRTHDAYS NOT REST DAYS

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By Tunde Olusunle

Call him a double-barrelled personality and you will not be wrong. He is both an accomplished technocrat and a distinguished bureaucrat to wit. How else would one describe a professional architect of four full decades, who has also spent his entire working life in the public service? He rose to the very top of the leadership of the national umbrella body of his primary profession, and his occupation, respectively. He was national President of the Nigerian Institute of Architects, (NIA). He equally coursed all the way in the civil service to become a Permanent Secretary and a long-serving one. These attainments were bagged strictly on merit. His enterprise has not gone unnoticed as he has been deservedly decorated by the highest honours of his professional calling where he is a Fellow. He has also received national garlands in recognition of his good work, notably that of the *Officer of the Order of the Niger,* (OON). He retired upon grossing 35 memorable years in service, back in 2021. He was barely catching his breath when duty beckoned for him to return to avail the nation his variegated experiences in yet another capacity. This has been the story of his life.

Several decades in the ovens and furnaces of the public service have invested him with the archetypal reticence of a prototype bureaucrat. They are not given to much talk, the essential credo of his lifelong profession requiring public officers like him being “to be seen and not to be heard.” He is exceptionally, comprehensively grounded as a public servant who traversed nearly a dozen ministries, departments and agencies, (MDAs), in a most eventful and insightful career. What can be more all-encompassing and enriching with regards to cognate working experience than when an individual straddles the ministries of: Works and Housing; Defence; Water Resources; Agriculture; Power; Communications and Education, at the highest levels?

With the bifurcation of the erstwhile Ministry of Works and Housing, and the excavation of a “Ministry of Livestock” out of the extant Ministry of Agriculture, he can fittingly be credited with many more service addresses. And all of these preclude the lengthy list of national and international ad hoc responsibilities which garnish his cumulative experiential scope. He was in the earliest generation of civil servants who, with the return of democracy in 1999, was groomed in “Budget Monitoring and Price Intelligence.” This derived from the determination of the new regime to introduce more transparency in public procurement processes. He “evangelised” this credo in all his official bus stops.

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It is Sonny Togo Echono’s birthday Monday December 16, 2024. When he’s addressed by the combination of the initials from his first two names, *ST,* he knows you come from years and decades back with him. It is supposedly a special day in the eyes of his family, colleagues, subordinates and friends. Customised greeting cards arrogate a section of his office at the Tertiary Education Trust Fund, (TETFUND) headquarters in Abuja, to themselves. For the Executive Secretary of the organisation, however, the day is a regular working day like every other. And there was plenty of work to be done. He prefers to operate from the conference table in a corner of his office which enables him ease of access to files and documents placed before him. He’s also able, with despatch, to attend to staff who desire his official guidance, as he looks up from papers placed before him from time to time. There’s no time for a meal as yet but he tosses a few nuts in his mouth from time to time.

TETFUND was established in 1993, and was initially christened the *Education Trust Fund, (ETF).* It is funded majorly from a two per cent tax on the assessable profits of companies registered in Nigeria. It was at inception, targeted to arrest the rot and degeneration in educational infrastructure, arising from long periods of neglect and miserly resource allocation. It was rechristened to its present nomenclature during the administration of President Goodluck Jonathan in 2011. TETFUND administers, appropriates and oversees resources so aggregated for the rehabilitation, restoration and consolidation of tertiary education in the country. It avails capital for educational facilities and infrastructure, including essential physical infrastructure for instruction and learning. TETFUND also supports research and development as well as the training and advancement of academics, among other segments of its responsibilities.

In a little over two years at the helm, Echono has striven to institute a new work ethic in TETFUND to ensure that it achieves its foundation mandate, especially against the backdrop of challenging economic headwinds. He has introduced sweeping reforms which has upset the preexisting apple cart in several ways. Echono has been very fastidious on issues of due process and effective service delivery. The system he inherited was fraught with entrenched power blocs which determined the running of the organisation to the detriment of its core vision. Echono has been uncompromising in his insistence that the institution must be run strictly according to the books. This is one resolve which was bound to unsettle the “indigenes and landlords” within, and their external allies, who hitherto, construed the organisation as a potential “automated teller machine,” (ATM).

Echono clarifies: “There were cartels in charge of TETFUND projects. They collaborated with all manner of political leaders to come to the organisation to collect ”special intervention projects,” as it is referred to. “There were no defined modalities in place which enhanced operational opacity.” Speaking further, Echono notes: “When I was asked to come here, I was given a very clear mandate to clean up this place and I’m doing just that. The system is the better for it because we have substantially minimised waste and our stakeholders acknowledge this much.” A confident Echono said he had indeed invited the Independent Corrupt Practices and Related Offences Commission, (ICPC), to check through the operations of the organisation: “I invited the ICPC to come and inspect our systems. They’ve visited us twice and are satisfied with how we are straightening up the system.”

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Echono is aware that he has stepped on toes while trying to do the right thing. He insists there is no backing down on his mission. His words: “I’ve made enemies on this job. But we have a duty as people privileged to serve, to help in salvaging our country.” Discreet findings indeed reveal that there are internal mumblers and external discontents on his case. There are those who supposedly feel entitled to a perpetuation of their term in office. There are also as those who fancy being gifted the leadership of the organisation as political gratification. Some of them reportedly, had begun to make reassuring commitments to friends and associates, thereby preempting their consideration for the job and the express approval of the President. There are also suggestions about internal saboteurs who are in the habit of trading in classified information concerning the organisation. Some of them are indeed said to be politically exposed persons, fantasising about deploying the organisation for the advancement of their vaunting political aspirations.

While Echono is contending with this hydra, a certain Emeka Marcel Nweke has created a Facebook page with Echono’s name to defraud members of the public. Benneth Igwe, the Assistant Inspector General of Police, (AIG) in-charge of Zone 7 Police Command Headquarters on Tuesday December 17, 2024, disclosed this to newsmen. Echono it was who wrote a petition to the police about “criminal conspiracy, impersonation, fraud, false representation, cyberstalking, obtaining money by false pretence and threat to life,” upon which the police acted. Nweke was reportedly tracked to Awada, Anambra State and was found to have fleeced unsuspecting members of the public of over N10 million in the month of August 2024, alone. Such are the issues he’s multitasking to address.

Echono’s enterprise thus far, has accorded renewed respect and visibility to TETFUND. More and more high profile institutions and individuals, home-based and from the diaspora, regularly engage with the organisation in recent times to discuss partnerships. These include even the military establishment which is in the business of revolving tune-ups for its human capacity, consistent with global dynamics. The multidimensional Echono is equally very busy on lecture circuits these days, regularly called upon to chair, speak or to deliver papers at various events. His trophy-chest brims with glittering medals, gleaming plaques, glossy trophies and beaming mementos, awarded to him by several groups and associations, through the years. These acknowledgements are for inimitable altruism, selfless leadership and exemplary corporate governance, despite the odds.

*Tunde Olusunle, PhD, Fellow of the Association of Nigerian Authors, (FANA), is an Adjunct Professor of Creative Writing at the University of Abuja*

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Opinion

Tax Reforms: A Double-Edged Sword for Nigeria’s Economy

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By Lukman Laleye Babalola.

 

When President Bola Ahmed Tinubu announced his ambitious tax reform agenda, it was clear that he intended to reshape Nigeria’s fiscal framework. The reforms, targeting personal income tax, corporate tax, and value-added tax (VAT) distribution, are undoubtedly bold and necessary. But like any sweeping policy change, they come with both promises and pitfalls.

As someone deeply invested in Nigeria’s socio-economic progress, I see these reforms as a double-edged sword—a tool for much-needed transformation, but one that requires careful handling to avoid cutting too deeply into the fabric of our fragile federal system.

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Let us not downplay the potential benefits. The proposed exemption of individuals earning up to ₦800,000 annually from personal income tax is a welcome relief for low-income earners who have borne the brunt of rising inflation. Similarly, the reduction in corporate tax rates from 30% to 25% is a lifeline for businesses struggling to stay afloat in a challenging economic climate.

The overhaul of VAT revenue sharing, which allocates 60% of VAT revenue to the state where goods and services are consumed, aims to promote fairness and encourage states to boost their economic activity. For consumption-heavy states like Lagos and Rivers, this is a much-needed windfall that could translate into better infrastructure, healthcare, and education for their residents.

But these gains are not without costs. Nigeria’s regional disparities could deepen under this new tax regime. Northern states, with lower consumer activity and VAT contributions, stand to lose out, raising concerns about fairness in a nation already grappling with economic inequalities.

The implementation process is another hurdle. Overhauling a tax system is no small feat, and Nigeria’s tax collection mechanisms are notoriously inefficient. Without significant investment in infrastructure and human capacity, the reforms could collapse under their own weight.

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Then there is the issue of political resistance. Many lawmakers and regional leaders, particularly from the north, have voiced concerns about the potential loss of revenue under the revised VAT formula. Balancing these competing interests will be a test of the administration’s political acumen.

Under the proposed tax reforms, states like Lagos, Rivers, and others in oil-producing regions stand to benefit significantly. With 60% of VAT revenue allocated to the state of consumption, high-consumption states like Lagos and Rivers are poised to see a substantial increase in their revenue. Lagos alone generates over half of Nigeria’s VAT, and retaining a greater share will empower the state to fund critical projects.

For oil-producing states, increased revenue can be invested in non-oil sectors such as agriculture, manufacturing, and tourism, helping them reduce dependency on crude oil and build more sustainable economies. The additional funds can be used to improve infrastructure, healthcare, education, and other public services, directly benefiting citizens in these states. The reforms also encourage states to create business-friendly environments to attract investments and increase consumption, further boosting revenue generation.

Members of the National Assembly are tasked with ensuring these reforms benefit all Nigerians equitably while addressing regional disparities. Legislators must address the fears of less economically vibrant states and push for transitional mechanisms, such as a redistribution fund, to support regions with lower VAT contributions. They must oversee how states utilize their increased revenues, ensuring the funds are invested in projects that directly benefit the public.

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By engaging their constituents, lawmakers can explain the benefits of the reforms, address concerns, and secure public support, thereby easing tensions surrounding implementation. National Assembly members must also facilitate the passage of laws to strengthen tax administration, close loopholes, and ensure effective implementation of the reforms. Legislators from wealthier and poorer states alike must work together to ensure the reforms foster national unity and equitable development across all regions.

The National Orientation Agency (NOA) plays a critical role in ensuring public acceptance and understanding of the tax reforms. The agency must continue to simplify and disseminate information about the reforms to the grassroots, helping Nigerians understand how these changes will benefit them in the long run. By launching campaigns, the NOA can counter rumors and fears about the reforms, especially in regions where there is resistance due to concerns about inequitable benefits.

The NOA should encourage citizens to ask questions and provide feedback on the reforms. This engagement will foster trust and ensure the government remains accountable to its promises. The agency must also address regional concerns by showing how the reforms can be tailored to benefit less economically vibrant states through collaboration with local governments.

The Federal Inland Revenue Service (FIRS) is central to the success of the reforms, as efficient tax collection and administration are critical. The FIRS must invest in modern technology to improve tax collection processes, reduce leakages, and enhance compliance monitoring. Bringing the informal sector into formal taxation while ensuring compliance is not burdensome will also expand the tax net.

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Training and equipping tax officers to handle the new tax structures efficiently will be crucial to prevent administrative bottlenecks. The FIRS must regularly publish reports on tax collection and utilization, fostering public confidence in the system. By collaborating with state governments, the FIRS can provide technical assistance to ensure states maximize their VAT collections under the new sharing formula.

As a nation, we cannot afford to shy away from difficult reforms. For too long, Nigeria’s tax system has been inefficient, inequitable, and unable to meet the needs of our growing population. These reforms, though imperfect, represent an opportunity to address these shortcomings and lay the groundwork for a more sustainable fiscal future. However, the government must tread carefully. Transparency, inclusiveness, and stakeholder engagement are non-negotiable. Addressing regional concerns and ensuring efficient implementation will be critical to the success of these reforms.

President Tinubu’s tax reforms have the potential to transform Nigeria’s economy, but they also carry significant risks. Agencies like the NOA and FIRS, along with the National Assembly, must work together to ensure the reforms deliver on their promise of a fairer, more prosperous Nigeria.

As we navigate this critical moment in our nation’s history, let us remember that true reform is never easy, but it is always worth pursuing when done with the greater good in mind.

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*Lukman Laleye Babalola,is Publisher/Editor-In-Chief,Emporium Reporters online and Emporium Magazine.can be reached on [email protected], [email protected]

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Opinion

These Tax windfalls from global ICT platforms

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By Sonny Aragba-Akpore

In the midst of mounting agitations for and against, the proposed Tax Reform Bills, the Federal Government of Nigeria recently made a bounteous harvest in taxes of about N2.5 trillion when global Information and Communications Technology (ICT) firms operating in the country complied with the Code of Practice for Interactive Computer Services/ internet intermediaries.

Kashifu Inuwa Abdullahi, the Director General of the National Information Technology Development Agency (NITDA) must be basking in the euphoria of this breakthrough as the guidelines he introduced a little over two years ago in controversial circumstances yield results which are incontrovertible.

Google, Microsoft, Tik Tok and others obeyed the Code of Practice for Interactive Computer Service Platforms/Internet Intermediaries and Inuwa whose collaboration with other government agencies including the Nigerian Communications Commission (NCC) and others, savors the glory.

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These figures cover the first half of 2024 according to a statement by Hadiza Umar ,NITDA,s Director, Corporate Affairs and External Relations.

“The code establishes a robust framework for collaborative efforts to protect Nigerians against online harms, such as hate speech, cyber-bullying, as well as disinformation and/or misinformation.

Similarly, to ensure compliance with the Code of Practice, NITDA also wishes to notify all Interactive Computer Service Platforms/Internet Intermediaries operating in Nigeria that the Federal Government of Nigeria has set out conditions for operating in the country.

These conditions address issues around legal registration of operations, taxation, and managing prohibited publication in line with Nigerian laws.

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The conditions include the need to:
*Establish a legal entity i.e., register with Corporate Affairs Commission (CAC);

*Appoint a designated country representative to interface with Nigerian authorities;

*Abide by all regulatory demands after establishing a legal presence;

*Comply with all applicable tax obligations on its operations under Nigerian law;

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*Provide a comprehensive compliance mechanism to avoid publication of prohibited contents and unethical behaviour on their platform; and

*Provide information to authorities on harmful accounts, suspected botnets, troll groups, and other coordinated disinformation networks and deleting any information that violates Nigerian law within an agreed time frame.”

In line with best practices and In accordance with its mandates, President Muhammadu Buhari, directed NITDA to develop a Code of Practice for Interactive Computer Service Platforms/Internet Intermediaries (Online Platforms), in collaboration with relevant Regulatory Agencies and Stakeholders.

Accordingly , NITDA presented to the Public a Code of Practice for Interactive Computer Service Platforms/Internet Intermediaries for further review and input.

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This was on June 13,2022.

The Code of Practice is aimed at protecting fundamental human rights of Nigerians and non-Nigerians living in the country as well as define guidelines for interacting on the digital ecosystem.

“This is in line with international best practices as obtainable in democratic nations such as the United State of America, United Kingdom, European Union, and United Nations.”

The Code of Practice was developed in collaboration with the Nigerian Communications Commission (NCC) and National Broadcasting Commission (NBC), as well as input from Interactive Computer Service Platforms such as Twitter, Facebook, WhatsApp, Instagram, Google, and Tik Tok amongst others. O

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ther relevant stakeholders with peculiar knowledge in this area were consulted such as Civil Society Organizations and expert groups. The results of this consultations were duly incorporated into the Draft Code of Practice now a code in line with “the new global reality stating that the activities conducted on these Online Platforms wield enormous influence over our society, social interaction, and economic choices.

Hence, the Code of Practice is an intervention to recalibrate the relationship of Online Platforms with Nigerians in order to maximise mutual benefits for our nation, while promoting a sustainable digital economy.”

Hadiza Umar, quoting data from the Federal Inland Revenue Service (FIRS) and the National Bureau of Statistics (NBS) explained that these figures were clearly a windfall for the government.

This Code was issued jointly by the Nigerian Communications Commission (NCC), National Broadcasting Commission (NBC), and NITDA and it outlines clear guidelines for promoting online safety and managing harmful content including but not limited to the protection of children from harmful online content.

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“Data from the Federal Inland Revenue Service (FIRS) and the National Bureau of Statistics (NBS) reveal that foreign digital companies, including interactive computer service platforms and internet intermediaries (such as social media platforms) operating in Nigeria, contributed over N2.55 trillion (approximately $1.5 billion) in taxes in H1 2024.

“This significant increase in revenue underscores the role of robust regulatory frameworks in shaping compliance and driving revenue growth in the digital economy,” NITDA stated.

Updates on the level of compliance with the Code of Practice for Interactive Computer Service Platforms/Internet Intermediaries, show that all the digital platforms made conscious efforts to address user safety concerns in line with the Code and the platforms’ community guidelines.

Overall statistics across all the platforms show that:
“They received 4,125,283 (Four million, one hundred and twenty-five thousand, two hundred and eighty-three) registered complaints in 2023.

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Content takedown: 65.8 million Content removed and re-uploaded after appeal by users: 379,433 Closed and deactivated accounts: 12.09 million” NITDA is excited and pleads “ for continued collaboration and innovation to address emerging challenges and ensure a safer and more responsible digital space.”

NITDA in June 2022 announced the Code, which seeks to moderate activities on social media blogs and online publications.

Specifically, the Code states that internet platforms including social media should as a rule
“act expeditiously upon receiving a notice from a user, or an authorised government agency of the presence of unlawful content on its Platform.”

“Act quickly to remove, disable, or block access to non-consensual content that exposes a person’s private areas, full or partial nudity, sexual act, deepfake, or revenge porn, where such content is targeted to harass, disrepute, or intimidate an individual.

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Disclose the identity of the creator of information on its Platform when directed to do so by a Court order.”
“Provided that an order of this nature shall apply for the purpose of preventing, detecting, investigating, or prosecuting an offence concerning the sovereignty and integrity of Nigeria, public order, security, diplomatic relationships, felony, incitement of an offence relating to any of the above or in relation to rape, child abuse, or sexually explicit material.”

NITDA commends the efforts of the platforms, for the goal of creating a safer digital ecosystem which requires continuous collaboration and engagement with all stakeholders to strengthen and enhance user safety measures, digital literacy, trust and transparency.

Section 1 paragraphs b to e of the NITDA Act, 2007 are particularly instructive because they empower it to:
“(b) Provide guidelines to facilitate the establishment and maintenance of appropriate for information technology and systems application and development in Nigeria for public and private sectors, urban-rural development, the economy and the government;

(c) Develop guidelines for electronic governance and monitor the use of electronic data interchange and other forms of electronic communication transactions as an alternative to paper-based methods in government, commerce, education, the private and public sectors, labour, and other fields, where the use of electronic communication may improve the exchange of data and information;

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(d) Develop guidelines for the networking of public and private sector establishment;

(e) Develop guidelines for the standardization and certification of Information Technology Escrow Source Code and Object Code Domiciliation, Application and Delivery Systems in Nigeria;”

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