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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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President Tinubu Adds Days to Working Vacation, Returns at Weekend

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By Yusuf Danjuma Yunusa

President Bola Ahmed Tinubu will return to Nigeria this weekend after extending his working vacation in Europe by a few days, the State House announced Monday evening.

The President departed Nigeria on August 30 for London to begin the working vacation, which was initially expected to last three weeks. According to a statement issued by Bayo Onanuga, Special Adviser to the President on Information and Strategy, the President has since relocated to Paris, France, where he held meetings with French President Emmanuel Macron and businessman Mr. Vincent Bollore, whose media group includes Canal+, Multichoice, and Universal Music Group.

Despite his absence, the statement emphasized that President Tinubu has remained actively engaged with domestic affairs, particularly directing an independent panel to investigate the deaths of 37 illegal miners in Minna following their detention by the Nigeria Security and Civil Defence Corps.

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The President has delegated Vice President Kashim Shettima to represent him at official functions. However, Vice President Shettima departed Abuja on September 20 for New York to attend the 81st United Nations General Assembly. In his absence, Secretary to the Government of the Federation, Senator George Akume, will continue to represent the President at official engagements.

On the political front, the statement noted that Senator Abubakar Yari, Director-General of the Presidential Campaign Council (PCC), has been leading consultations with prominent traditional rulers across the country alongside other notable party leaders.

The extension comes as the President’s initial three-week vacation timeline elapsed, with the State House confirming he will now return to the country at the weekend.

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Court Adjourns El-Rufai’s N1 billion Suit Against ICPC, AGF, Police

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By Yusuf Danjuma Yunusa

The Federal High Court, Abuja Division, on Monday adjourned a N1 billion rights suit filed by former Governor of Kaduna State, Nasir El-Rufai, against the Independent Corrupt Practices and Other Related Offences Commission (ICPC) and others until October 27 for a definite hearing.

Others named in the suit are the Inspector-General (IG) of police and the Attorney-General of the Federation (AGF) as the second and third respondents, respectively.

Justice Joyce Abdulmalik adjourned the suit to allow counsel to the former governor, Akinyemi Aremu, to respond to the counter affidavit filed by the AGF opposing the claims.

When the case was called, Mr Aremu informed the court that the matter was scheduled for hearing.

Counsel for the AGF, Maimuna Lami-Shiru, however, told the court that the AGF had filed a counter affidavit.

She prayed the court for leave to move their motion seeking an extension of time to deem their counter affidavit as being properly filed and served.

El-Rufai’s lawyer, Mr Aremu; Ezekiel Rimamsomte, who appeared for the IG, and the ICPC counsel did not oppose the application, and the judge granted it as prayed.

Mrs Abdulmalik then adjourned the case until October 27 for a definite hearing.

Earlier in the suit, the ex-governor sued the ICPC, the chief magistrate at the Magistrate’s Court of the FCT, Abuja, the IG, and the AGF as first to fourth respondents, respectively.

He, however, dropped the name of the magistrate from the case following his inability to specify the name of the magistrate who was sued as the second respondent, after the judge made the observation.

Mr El-Rufai is, therefore, demanding N1 billion in damages against ICPC, the IG and the AGF.

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In an originating motion on notice marked FHC/ABJ/CS/345/2026, dated and filed February 20 by Oluwole Iyamu, SAN, the former governor sought seven reliefs.

He prayed the court to declare that the invasion and search of his residence at House 12, Mambilla Street, Aso Drive, Abuja, on February 19 at about 2:00 p.m. by the ICPC and IG amounts to a gross violation of the applicant’s fundamental rights.

He said it violated the dignity of the human person, personal liberty, fair hearing, and privacy under Sections 34, 35, 36, and 37 of the Constitution.

He urged the court to declare that “any evidence obtained pursuant to the aforesaid invalid warrant and unlawful search is inadmissible in any proceedings against the applicant, as it was procured in breach of constitutional safeguards.”

Mr El-Rufai, therefore, sought an order of injunction restraining the respondents and their agents from further relying on, using, or tendering any evidence or items seized during the unlawful search in any investigation, prosecution, or proceedings involving him.

He sought an order directing the first and third respondents (ICPC and IG) to forthwith return all items seized from the applicant’s premises during the unlawful search, together with a detailed inventory thereof.

He also sought an order awarding N1,000,000,000.00 (one billion naira) as general, exemplary, and aggravated damages, among others.

In its counter affidavit, the ICPC said it received a petition against Mr El-Rufai and, acting on it, commenced an investigation that led to the search at his residence.

It argued that its operatives acted under a valid search warrant issued on February 18 and executed on February 19 between 1:37 p.m. and 3:56 p.m. at 12 Mambilla Street, Asokoro, Abuja.

The commission said its officials were accompanied by Nigeria Police Force personnel and that the exercise was witnessed by Mr El-Rufai’s wife, Hadiza El-Rufai, and his son, Mohammed El-Rufai.

The ICPC, which urged the court to dismiss the suit, listed the items allegedly recovered from the residence.

The police, also in its counter affidavit deposed to by Ewa Anthony, argued that it had the statutory power to detect, arrest, investigate and prosecute offenders.

It argued that the search at Mr El-Rufai’s residence was carried out pursuant to a search warrant issued by a competent court of law.

The anti-graft agency disagreed with the ex-governor, insisting the search warrant was a genuine court order.

It said its officers who carried out the operation complied with all applicable legal procedures in executing the search warrant.

According to the police, the applicant is trying to use the honourable court to shield him from the security investigation and prosecution in court.

It, therefore, prayed the court to dismiss the suit in its entirety.

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Tinubu Becomes First Post-1999 Nigerian President to Miss Three Consecutive UNGAs

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By Yusuf Danjuma Yunusa

President Bola Tinubu has again delegated Vice President Kashim Shettima to lead Nigeria’s delegation to the 81st United Nations General Assembly (UNGA) in New York, marking the third consecutive year he has personally skipped the global summit since taking office in 2023.

The Minister of Information and National Orientation, Mohammed Idris, said on Monday that Tinubu is “currently on annual leave,” describing the delegation to Shettima as “neither unusual nor a diminution of the country’s diplomatic standing”. Idris insisted Shettima “carries the full mandate of the President and the Federal Republic of Nigeria” and will deliver the national statement.

However, the explanation has done little to quell public scrutiny. Tinubu last personally attended UNGA in September 2023 for the 78th session, shortly after his inauguration. He has since been absent from the 79th session in 2024, the 80th in 2025, and now the 81st in 2026—a pattern unmatched by any Nigerian president since the return of democracy in 1999.

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Former Vice President Atiku Abubakar, through his media aide Phrank Shaibu, demanded a “full explanation,” arguing that three consecutive absences “could no longer be dismissed as coincidence or routine delegation” but constituted “a pattern of presidential evasion”. Atiku questioned whether Tinubu’s “documented history with United States law-enforcement agencies has become a burden on Nigeria’s foreign relations”.

At the centre of the opposition’s claim is a long-standing U.S. forfeiture case in which $460,000 was held in an account linked to Tinubu, after American authorities alleged the funds represented proceeds of narcotics trafficking or were involved in prohibited financial transactions. Atiku also questioned why the administration spent up to $9 million on American lobbyists to improve Nigeria’s standing in Washington while the President repeatedly stays away from New York.

The Presidency has not directly addressed the drug-case allegation. A ruling party chieftain, Olatunbosun Oyintiloye, dismissed the claims as “political propaganda,” noting that no U.S. court has reopened a criminal case or pronounced Tinubu guilty of drug trafficking.

Nigeria’s Permanent Representative to the UN, Jimoh Ibrahim, had earlier announced that Tinubu would attend and that a seat had been secured for him near U.S. President Donald Trump. That seat remained empty.

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