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Barau: Five stages Tax Reform Bills must pass through before passage

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By Ismail Mudashir

For bills, including the contentious Tax Reform Bills, to be passed at the National Assembly, they must pass through the following stages:

A bill is a draft of a proposed law presented before the Senate and House of Representatives for deliberation. Such a bill can be given by the executive or members of the National Assembly (Senators or House of Representatives).

The four Tax Reform Bills are executive bills from the executive arm of government.

1: First Reading:

The Tax Reform Bills, like all other executive bills, scaled through the first reading when the letter by President Bola Ahmed Tinubu, GCFR, to that effect, was read on the floor of both chambers of the National Assembly ( Senate and House of Representatives).

At the first reading, the bills are introduced to senators and members of the House of Representatives.

2: Second Reading:

In the second reading, the general principles of the bills are discussed at the chambers. The bill’s sponsors will present their lead debate; other lawmakers will be allowed to speak on it afterwards.

Since the tax reform bills are from the executive branch, the Senate Leader, Michael Opayemi Bamidele, presented the lead debate last Thursday during the plenary presided over by the president of the Senate, Senator Godswill Obot Akpabio, GCON.

When a bill scales through a second reading, it is referred to relevant committees for further legislative actions.

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The Tax Reform Bills were on Thursday referred to the Senate Committee on Finance chaired by Senator Sani Musa (APC, Niger State). It has six weeks to scrutinise the bills with stakeholders.

3: Committee Level

At this level, the bill would be subjected to thorough legislative scrutiny, and stakeholders would be given opportunities to contribute to shaping the draft laws.

The committee will organise a public hearing where all stakeholders, ulamas, pastors, socio-cultural, political, religious groups, experts, technocrats and other stakeholders would make input to the bills.

Before the public hearing, advertisements would be placed in newspapers while commercials would be aired on radio and television stations, requesting the submission of memoranda by stakeholders.

The committee Secretariat would aggregate the input of the stakeholders during the public hearing in addition to the memoranda submitted. This will form the committee’s report.

The input of the stakeholders is always the fulcrum of the committee’s report.
This is the level at which the Tax Reform Bills are now.

4: Third Reading.

At this point, the committee’s report would be presented and considered during the plenary in the chamber.

The chairman of the committee would present or lay the report. The chairman would read it.

After the reading, the clause-by-clause analysis of the bills will be done by a committee of the whole. All senators would vote on each clause of the bills.

If most senators vote in support of the bills, it would be passed for a third reading. If it is the other way around, it would be rejected.

The Tax Reform bills can be killed if the lawmakers vote against them.

But if the bill is passed, it would be sent to the Senate or House for concurrence, depending on its origin.

5 a: Signing of the Bill

After the bill is passed, the clerk will print and sign a final copy. The bill is issued after the appropriate presiding officer appends his signature.

5 b: President’s Assent/Signature

The final copy, as approved by both chambers, is presented to the president for his signature. The president’s signature is required to convert a bill into law, and section 58(4) of the Constitution requires the president to append his signature to the bill within 30 days of receipt.

The Deputy President of the Senate, Senator Barau I Jibrin, only presided over the plenary on Wednesday, during which the tax experts were allowed to educate the senators and indeed all Nigerians on tax reform bills.

During the sitting, Senator Barau neither supported nor kicked against the bill; instead, he emphasised an urgent need for all to be educated on the proposed laws. Nothing more.

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DG National Productivity Centre congratulates Gov. Namadi on award of Doctorate Degree

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The Director General, National Productivity Center, Dr. Baffa Babba Dan Agundi, extends heartfelt congratulations to Governor Malam Umar A. Namadi on being awarded an honorary doctorate degree (Honoris Causa) in Business and Sustainability by the Federal University of Otuoke, Bayelsa State.

In his message to pressmen and media, Babba Dan Agundi described the honor as a well-deserved recognition of Governor Namadi’s exceptional leadership and unwavering commitment to transparent governance, public service reforms, agricultural development and productivity, education, youth empowerment, as well as economic development in Jigawa State and beyond.

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The Director General joins fellow citizens in celebrating this “remarkable milestone” and offers prayers for continued wisdom and success in the Governor’s efforts to drive progress in the state.

“This prestigious recognition reflects your exemplary leadership and commitment to public service, youth empowerment, and economic growth in Jigawa State,” he said.

Dr. Baffa Babba Dan Agundi highlighted that this award is not only a personal achievement for Governor Namadi but also a source of pride for all Jigawa State citizens.

He commended the Federal University of Otuoke for recognizing excellence in public policy and administration, noting that Governor Namadi’s distinction will inspire many in and out of public office to embrace service with integrity and discipline.

 

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CITAD Condemns Arrest of Abubakar Idris, Demands His Immediate Release

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The Centre for Information Technology and Development (CITAD) condemns the arrest and continued detention of Abubakar Idris, popularly known as Comrade Danhabu, by the Kaduna State Police Command over a social media post.

This was contained in a statement by the director of the centre Malam YZ Yau

Malam Y Z Yau said COTAD views the arrest as a clear abuse of power and a troubling attack on citizens’ constitutionally guaranteed rights to freedom of expression and participation in public discourse. Criticism of public officials and government actions, whether online or offline, is not a crime but a core pillar of democratic governance.

He said CITAD are deeply concerned by the growing pattern of arbitrary arrests, intimidation, and harassment of activists, journalists, and citizens across the country, often under the guise of cybercrime and other vague allegations. These actions undermine public trust in law enforcement institutions and erode democratic values.

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CITAD therefore calls on the Nigeria Police Force to immediately release Abubakar Idris unconditionally and to desist from being used as a tool to silence dissenting voices. Law enforcement agencies must uphold the rule of law and protect citizens, not intimidate them for expressing legitimate concerns.

The centre further urge Governor Uba Sani of Kaduna State to focus on the real priorities of governance—improving security, livelihoods, service delivery, and the overall welfare of Kaduna citizens—rather than presiding over the arrest of critics whose only “offence” is demanding transparency and accountability. Silencing critics does not solve governance challenges; it only deepens public frustration.

CITAD reiterates that accountability, openness, and respect for human rights are essential for sustainable development and democratic stability. We will continue to stand with citizens, activists, and all defenders of civic space in Nigeria.

 

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SPECIAL REPORT:“Nigeria’s Democracy and the Endless Cycle of One-Party Dominance”

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A historical analysis reveals how Nigeria’s democracy repeatedly succumbs to one-party dominance, with the current regime being worst as it perfects the playbook of past eras.

By Yusuf Danjuma Yunusa

Dominant-party politics—where one party consistently controls political power while opposition exists but faces significant systemic disadvantages—has manifested at various points in Nigeria’s political history. While the current situation under President Bola Tinubu’s APC-led administration is evidently worst as it shows concerning trends toward a total dominance, historical precedents exist, particularly during the First Republic and the prolonged military eras that indirectly shaped party systems.

In The First Republic(1963-1966)

Nigeria’s first experiment with multiparty democracy effectively functioned as a “three-dominant-party system” at the regional level:

If checked critically in the Northern region as at that time, the Northern People’s Congress (NPC) held virtually unassailable dominance, leveraging the feudal structure, ethnic solidarity (Hausa-Fulani), and control of Native Authority police and taxation. Opposition parties like the Northern Elements Progressive Union (NEPU) were systematically marginalized.

While in the Western region, the Action Group (AG) under Chief Obafemi Awolowo dominated until the 1962–63 crisis, which split the party and led to a federal government-backed takeover by the Nigerian National Democratic Party (NNDP).

In the Eastern region the National Council of Nigerian Citizens (NCNC) held sway, though with more competitive politics than the North.

It’s worth noting that this was regionalized dominance rather than a single nationwide dominant party. The federal government was a fragile NPC-NCNC coalition.

In The Second Republic(1979-1983)

The National Party of Nigeria (NPN) emerged as a nationwide dominant party in the second republic.

It won the presidency with Shehu Shagari as its candidate without a clear popular majority. But through patronage, co-optation of opponents (“boarding the bus”), and control of federal resources, the NPN gained “surprise” gubernatorial victories and parliamentary seats, particularly in the 1983 elections—which was widely viewed as heavily rigged.

It used federal might to unseat opposition governors, a good example of it which is the Ondo State saga, through controversial judicial processes.

National Party of Nigeria(NPN) had a parallel mode of operations to today’s administration of President Tinubu. The party was also a broad, pragmatic coalition of elites from multiple regions–like the APC–using control of the petroleum boom economy to reward loyalty and fellowship.

In the military era, there usually would be nothing as party politics. Military rule suppressed party politics entirely but orchestrated networks and a centralized federal might that later shaped civilian dominant-party tendencies.

This was evident in the 1989–1993 two-party experiment (SDP and NRC) imposed by Gen. Babangida. It was an artificial, state-created duopoly—not genuine multiparty competition.

The Fourth Republic(1999-Present Day)

The Peoples Democratic Party(PDP) was the first national dominant party in the history of Nigeria.

The party held the Presidency, National Assembly majority, and most governorships for 16 consecutive years.

It employed massive patronage, control of INEC and security forces, and corruption of electoral processes especially under the 2007 election, described as “do-or-die” by President Obasanjo.

Opposition victories were rare to see with only Lagos, ANPP strongholds as the opposition voice. Although victories were possible, just that there were rare, it showed that the system was competitive, authoritarian rather than full one-party rule.

Dominance ended in 2015 due to internal fragmentation (the 2013–14 defection of the “nPDP” bloc to APC) and widespread public discontent over insecurity and corruption, not via a level playing field.

In 2015, APC’s era came and won the presidency (Buhari) and, by 2023, controlled 22 of 36 states.

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By 2024 till this very moment in 2025, the ruling APC has been massively receiving politicians from the main opposition PDP and others into its fold. The most recent of it was the defection of governor Fubara of Rivers State.

The tsunami has left the PDP with just 5 governors now: governor Fintiri of Adamawa State, Dauda Lawal of Zamfara State, Caleb Muftwang of Plateau State, governor Seyi Makinde of Oyo State, and Bala Mohammed of Bauchi State.

Governor Agbu Kefas of Taraba State and governor Adeleke of Osun State would have been the sixth and seventh governors for the party respectively, but reports have it that the former has also defected to the APC. Although, official declaration for that is yet to happen as it has been scheduled to hold next year January, 2026.

While governor Adeleke has officially joined the Accord Party and has picked the gubernatorial form for his second tenure.

Reports also have it that governor Caleb Muftwang of Plateau State is one step away from joining the ruling All Progressives Congress, citing heightened differences between him and some of the state executives of APC as the impediment to his official alignment.

The party, APC, now commands a supermajority capable of constitutional amendments without opposition support with 73 Senators and 175 Representatives.

It has also 28 governors in total, leaving the opposition parties with 8.

5–for PDP
1–for LP
1–for NNPP
1–for Accord Party

The Mechanisms of Dominance

Speaking with a public affairs analyst and political scientist, Austin Patrick, he shared that history has shown that financial advantage has been the tool in which ruling party use to dominate since democratic era.

“The control of oil revenues, state contracts, the capture of NNPC, CBN, and other agencies; alleged use of anti-graft agencies to pressure opponents are different mechanisms in which the ruling party use to dominate.”

He continued, “we all know that the Okowa case with the EFCC will no longer come to the public after his defection to the APC.”

Mr. Austin also emphasized on the judicial favouritism which the country has been witnessing in recent times, citing the position of court as the final arbiter in recent times.

“Courts now play an unprecedented role in determining election winners—over 80% of petitions in the 2023 cycle were dismissed on technicalities rather than merits,” he said.

On the other hand, Dr. Kabir Sufi, who is also a political analyst, opined that the APC’s dominance is largely attributed to structural advantages and the factions in the opposition parties.

“Well, the combination of the APC’s usage of structural advantages and fragmentation of the opposition contribute to how bigger and wider the ruling party has become.”

He also highlighted on the rumor by many Nigerians that the said fragmentation and weakness of the opposition is largely the orchestration of the APC itself.

The Dangers Of One-Party System

Dr. Sufi asserted that the dangers of one party system is largely on democracy itself rather than intergovernmental relations and federalism spirit.

“The implications are mostly for democracy itself, it’s not allowing the opposition to thrive.”

“The advantages in which oppositions are to enjoy are not actually realistic,” he added.

Although Dr. Sufi acknowledged that there are a lot of factors that have allowed the situation to become what it is today.

Meanwhile, Mr. Austin was of the opinion that the danger of one party system is ultimately accountability erosion.

“Weak opposition breeds legislative and fiscal oversight.”

He noted that with no external threat, APC may become more autocratic, stifling pragmatic democracy.

Mr. Austin also stated that one party dominance contributes to voter apathy among citizens.

“The belief that elections don’t change outcomes may depress turnout and fuel political violence.”

Moreover, Dr. Sufi, when asked if the opposition have any chance to unsit the APC in the coming 2027 presidential election, said that:

“With the wave of defections to the APC, the task may be getting harder for the opposition unless if there’s an implosion within APC.”

Summarily, while it’s evident that Nigeria is on the verge of becoming a one-party nation, it’s worth noting that it’s not yet completely a one-party state. Multiple parties still exist and compete, but it exhibits clear dominant-party authoritarian characteristics similar to the PDP’s peak (2003–2011).

The difference is that the current opposition is more fragmented and demoralized than in the past.

A thorough examination will reveal to one that dominant-party politics in Nigeria follows a cyclical pattern: a party gains power, uses state resources to entrench itself, becomes corrupt and fragmented, then collapses from internal splits rather than electoral defeat. The APC appears to be in the entrenchment phase, Nigerian Tracker News observed.

Yusuf Danjuma Yunusa is a freelance journalist and a reporter with the Nigerian Tracker News. He can be reached via: theonlygrandeur@gmail.com or 07069180810

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