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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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Breaking:Ramadan Cresecent Sighted In Saudi Arabia

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— The Supreme Court announced on Tuesday evening that the crescent moon marking the beginning of Ramadan has been sighted in Saudi Arabia, confirming that the holy month will begin on Wednesday.

The announcement followed reports from authorized moon sighting committees across the Kingdom, in accordance with Islamic tradition.

With the confirmation, Muslims across Saudi Arabia will begin fasting at dawn on Wednesday, observing the ninth month of the Islamic lunar calendar with prayers, reflection and charitable acts.

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Ramadan is a period of spiritual devotion marked by daily fasting from dawn to sunset, increased worship, and community gatherings.

Mosques across the Kingdom are preparing to receive worshippers for Taraweeh prayers, while authorities have finalized arrangements to ensure smooth services during the holy month.

Government entities and private institutions are also set to implement adjusted working hours in line with Ramadan schedules.

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BREAKING: Drama in Reps as Lawmakers Reverse on Electronic Results, Opposition Walks Out

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By Yusuf Danjuma Yunusa

The House of Representatives on Tuesday rescinded its earlier decision on Clause 60(3) of the Electoral Act amendment bill, adopting instead the version earlier passed by the Senate, which allows both electronic and manual transmission of election results.

The decision followed an emergency sitting and sparked protest from opposition lawmakers, who staged a walkout from the chamber while chanting, “APC, ole! APC, ole!” in open dissent.

The House had initially approved a stricter provision mandating compulsory electronic transmission of results from each polling unit to the Independent National Electoral Commission’s (INEC) Result Viewing (IREV) portal.

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The earlier version stipulated that: “The Presiding Officer shall electronically transmit the results from each polling unit to the IREV portal and such transmission shall be done after the prescribed Form EC8A has been signed and stamped by the Presiding Officer and/or countersigned by the candidates or polling agents where available at the polling unit.”

However, at Tuesday’s sitting, lawmakers reconsidered the clause and aligned with the Senate’s version, which introduces a caveat in the event of technical failure.

Under the adopted provision, while electronic transmission remains mandatory, it provides that where such transmission fails due to communication challenges, making it impossible to upload results electronically, the manually completed Form EC8A—duly signed and stamped by the Presiding Officer and countersigned by candidates or polling agents where available—shall remain the primary basis for collation and declaration of results.

The reversal has heightened political tension within the chamber, with opposition members expressing concern that the amendment could weaken safeguards around electronic transmission of election results.

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Health Ministry Enforces Federal Directive, Retires Directors with Eight Years’ Service

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By Yusuf Danjuma Yunusa

The Federal Ministry of Health has ordered an immediate disengagement of Directors who have spent at least eight years in the directorate cadre with immediate effect.

The directors affected include those in the ministry, federal hospitals, agencies, among others, according to a memo sighted by our correspondent in Abuja on Tuesday morning.

The Federal Government had, on Monday, directed all Ministries, Departments, and Agencies to enforce the eight-year tenure limit for directors and permanent secretaries, following a new deadline set through the Office of the Head of Civil Service of the Federation.

The memo announcing the enforcement of the order at the FMOH signed by the Director overseeing the Office of the Permanent Secretary at the Federal Ministry of Health, Tetshoma Dafeta, reads, “Further to the Eight (8)-Year Tenure Policy of the Federal Public Service, which mandates the compulsory retirement of Directors after eight years in that rank, as provided in the Revised Public Service Rules 2021(PSR 020909) copy attached, I am directed to remind you to take necessary action to ensure that all affected officers who have spent eight years as Directors, effective 31st December, 2025, are disengaged from Service immediately.

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“Accordingly, all Heads of Agencies and Parastatals are by this circular, to ensure that the affected staff hand over all official documents/possessions with immediate effect, their salaries are stopped by the IPPIS Unit and mandate the officers to refund to the treasury all emoluments paid after their effective date of disengagement.

“This is reiterated in a circular recently issued by the Office of the Head of the Civil Service of the Federation, Ref. No. HSCF/3065/Vol.I/225, dated 10″ February 2026. A copy is herewith attached for guidance, please.

“In addition, you are to forward the nominal roll of all directorate officers
(CONMESS 07/CONHESS 15/CONRAISS 15)

“Failure to adhere to paragraph 2 above shall be met with stiff sanctions.”

Recall that in July 2023, the former Head of Civil Service of the Federation, Folasade Yemi-Esan, announced the commencement of the revised Public Service Rules.

Speaking at a lecture at the State House, Abuja, to mark the 2023 Civil Service Week, Yemi-Esan stated that the revised PSR took effect from July 27, 2023.

The Head of Service issued a circular addressed to Permanent Secretaries, the Accountant-General of the Federation, the Auditor-General for the Federation, and heads of extra-ministerial departments, informing them of the revised rules.

“Following the approval of the revised Public Service Rules (PSR) by the Federal Executive Council (FEC) on September 27, 2021, and its subsequent unveiling during the public service lecture in commemoration of the 2023 Civil Service Week, the PSR has become operational with effect from July 27, 2023,” the circular read.

According to Section 020909 of the revised PSR, the tenure limit for permanent secretaries is four years, with a possible renewal based only on satisfactory performance.

The rules also stipulate that a director (GL 17) or their equivalent shall compulsorily retire after eight years in that position.

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