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AWLA Nigeria Congratulates Dr. Olugbemisola Titilayo Odusote on historic appointment as first female DG of Nigerian Law School


The President of the African Women Lawyers Association (AWLA) Nigeria, Mrs Caroline Ibharuneafe, Esq., extends warm and heartfelt congratulations to Dr Olugbemisola Titilayo Odusote on her historic appointment as Director-General of the Nigerian Law School, following the approval of President Bola Ahmed Tinubu, GCFR.

Mrs Ibharuneafe describes Dr Odusote’s appointment—effective January 10, 2026, for a four-year term—as a landmark achievement and a defining moment in the history of Nigeria’s legal profession. Since the establishment of the Nigerian Law School in 1962, no woman has held the position until now, making Dr. Odusote’s emergence both symbolic and transformative.

“Your appointment is a resounding affirmation of excellence, perseverance, and unwavering commitment to legal education,” Mrs Ibharuneafe said. “You have not only broken a decades-old glass ceiling, but you have also redefined what is possible for women in law and leadership.”

AWLA Nigeria notes that Dr Odusote is a distinguished legal academic and administrator whose decades-long career within the Nigerian Law School system reflects deep institutional knowledge, scholarly rigour, and visionary leadership. Her strong academic foundation from Obafemi Awolowo University and the University of Surrey, combined with her extensive professional experience, uniquely positions her to steer the institution into a new era of innovation, integrity, and global relevance.

“This moment goes beyond personal achievement,” Mrs Ibharuneafe added. “It is a victory for women lawyers across Nigeria and Africa, and a powerful signal to young girls that competence and dedication can indeed rewrite history.”

AWLA Nigeria expresses full confidence in Dr Odusote’s capacity to strengthen professional standards, advance reform, and uphold the proud legacy of the Nigerian Law School while preparing future legal practitioners for the demands of a rapidly evolving legal environment.

As she assumes this trailblazing role, AWLA Nigeria wishes Dr Olugbemisola Titilayo Odusote a successful, impactful, and legacy-defining tenure.

Congratulations on making history. The legal community celebrates you.

Passionate plea to fellow Nigerians

As 2026 gets underway, citizens should step up to own their country through active, unrelenting participation, writes MONDAY PHILIPS EKPE

A new year has just begun. With the fast-changing world choosing its own courses at a dizzying pace, it’s hard to know whether people still make annual resolutions. To stop procrastinating. To end smoking. To read at least one novel a week. To overcome their known or secret shortcomings. To face their future squarely. To register tangible achievements. To be better husbands, wives, children, workers or neighbours. And, ultimately, to be well improved versions of themselves. It never really matters if the makers of such idealistic pledges know instinctively that the decisions would likely be breached as early as few hours into January. They are religiously made all the same, sometimes to God privately.

This appeal to my compatriots is a bit different both in scope and character: asking us all to love and be seen to love our country some more, against the seemingly justifiable proofs to embrace the contrary. Even as a natural optimist, I’ve come close to exasperation a couple of times on this subject. Some other Nigerians who have devoted much of their adult lives to the service of their country in several areas have also either succumbed or come close to doing so. But simply condemning those who appear to hate their fatherland because of its ever-increasing problems would be simplistic.

For, the challenges confronting our faith in Nigeria and wanting to go the extra mile for it to survive and thrive are mushrooming fast and getting complicated. A country that boasts of revered founding fathers and mothers is now treated like an orphan, unfortunately. The political leaders are often fingered as culprits – for good measure – but the rest of the citizenry can’t easily claim absolution here. What’s our attitude towards government property and jobs? Usually that of nobody’s, sadly. This impersonal, noncommittal approach contributes immensely to the underperformance of the public sector in comparison to its private counterpart. We’ve arrived at a juncture where the former has surrendered its moral leadership to the latter.

Nothing demonstrates this embarrassing irony than the remarkable successes of Dangote Refinery within its short period of establishment. For long, the memories of most Nigerians about the Nigerian National Petroleum Company (NNPCL), a publicly owned institution, are those of a bogus, over-pampered and ill-managed entity which presides over epileptic services. In the current festivities, for instance, Dangote is largely responsible for the availability and relatively low prices of petrol nationwide. That’s after wrestling with antagonistic trade unions and regulatory bodies. As it is with energy, so with other aspects of national life.

The citizens are left to their own devices; made to fend for themselves with little or no succour from the government(s). From electricity to education, health, transportation, subsistence, jobs, general welfare and security, Nigerians are compelled to actualise their needs individually or jointly in most cases. Telling people who feel government’s impact less and less to wait still and swallow incredible official explanations and excuses would be to further offend their already bruised sensibilities.

The implementation of the tax reforms of this administration exemplifies the factors which can go wrong in the government’s relationship with the long-suffering populace. Only last month, a member of the House of Representatives, Alhaji Abdussamad Ibrahim Dasuki, drew the attention of his colleagues to the discrepancies between the tax law that was passed by the National Assembly and what was eventually signed and gazetted by the executive arm of government. Since then, heated debates have sprung up across the federation on the issue. Yet, without resolving the conflict for the common good, President Bola Tinubu has reportedly declared that nothing would stop its execution as earlier planned. Holding the people’s frustrations, doubts, fears and reservations in contempt!

This attempt to soften the minds of Nigerians towards the nation isn’t in denial of the excesses of its leaders at the various tiers of government. I’ve not been hired to deodorise their many anti-people moves; and I won’t do it. I can say for free though, as I constantly do, that there is hardly any new predicament on the block. Most of the crises bedevilling Nigeria today have been kicked down the road by previous administrations, strengthening the blame game of successive governments. Some of the troubles have become impregnable in the process. Others now fit that popular Nigerian saying, “jungle don mature”.

Like what obtains in wildlife, our serially mismanaged hot spots have conspired to railroad this once globally respected country into the company of less fancied nations. The other day, President Donald Trump added Nigeria to the list of countries that had their visa applications to the United States suspended. Some commentators have dismissed Trump as erratic and discriminatory. Others even think that going to America is no big deal. But the exercise has sobered me a bit. Time was when this African giant could hold its own at any international forum with respect. Falling from that height of dignity to its present profile mustn’t be trivialised.

The political class hasn’t helped matters. Since the commencement of the current Republic over 26 years ago, most of its members have carried on as if in total disdain for their role as the prime guardians of our democracy. Their bellies have become their gods – insatiable ones at that. For many of them, 2027 means their election or re-election bids, which implies that proper governance, if anything of that description truly existed before now, will be off the table in a couple of weeks. That would further jeopardise any hope of attending to legitimate needs.

Loving our country in the midst of these mostly self-inflicted injuries can indeed be Herculean but we don’t have reasonable alternatives. I have seized different chances to remind fellow Nigerians that majority of us will live, die and be buried here, the sustained pressure to relocate abroad notwithstanding. This sobering fact should make every Nigerian dig in and exercise the rights and privileges of citizenship. Let’s get ready to hold politicians accountable. Let’s mentally separate them from the country which many of them are only programmed to rape. We seriously have no other location to call home. Naturalising elsewhere can’t be the same thing. Nigeria wasn’t always this crooked. Some living Nigerians can recall great things about it which can be restored through concerted, participatory efforts. Let’s vow that 2026 will be the turning point in our socio-political engineering which in turn would galvanise the economy. We must never succumb to the twin forces of lethargy and despair.

Ekpe, PhD, is a member of THISDAY Editorial Board

Outrage over brutal killing of senior Nigerian lawyer, FIDA member Princess Mediatrix Chigbo by suspected “one chance” robbers in Abuja

Abuja is reeling from renewed fears over commuter safety after the killing of Princess Mediatrix Chigbo Esq, a senior lawyer, former Treasurer of the Nigerian Bar Association (NBA), Abuja Branch, and a prominent member of the International Federation of Women Lawyers (FIDA, Nigeria), Abuja.

Her lifeless body was discovered early this week by a commuter along the Kubwa Expressway, near the Dawaki area opposite Gwarimpa Estate, in what authorities believe may be another deadly attack by suspected “one chance” robbers—criminals notorious for targeting unsuspecting passengers across the Federal Capital Territory.

Preliminary findings indicate that Mediatrix may have been assaulted during a violent encounter. A handbag believed to belong to her was reportedly found some distance from where her body lay, reinforcing suspicions that she may have been robbed and forced out of a moving vehicle.

The killing has sent shockwaves through Nigeria’s legal community, with colleagues describing her death as devastating and deeply symbolic of the country’s worsening security challenges.

In a statement confirming her death, Sir Chidi Udekwe, President of her professional association, said the news was received “with a heavy heart and profound disbelief.”

“I am at the Kubwa General Hospital Morgue, where I was faced with the devastating reality of sighting her lifeless body,” he said. “To see such a vibrant, promising soul stilled in such a manner is a pain that words cannot adequately capture.”

Colleagues described Mediatrix as more than a respected legal professional—calling her a mentor, advocate, and a steady voice for justice and women’s rights. Her death, they said, leaves a void not only within the legal profession but also in the communities she served.

“This is a catastrophic blow to us,” Udekwe added. “Instead of celebrating new beginnings, we are forced to confront the cold finality of death.”

The Nigeria Police Force, Dawaki Division, has taken custody of her body and confirmed that investigations are underway. Authorities have appealed to members of the public who may have information related to the incident to come forward, as formal identification and inquiries continue.

Her killing has reignited public outrage over persistent security threats along Abuja’s highways, particularly the menace of “one chance” operators, whose attacks have continued despite repeated assurances from authorities.

As tributes pour in, many within the legal profession are calling for urgent action, warning that Mediatrix’s death is not an isolated tragedy but part of a broader crisis that places ordinary commuters—and even prominent professionals—at constant risk.

For now, a grieving legal community mourns a life described as marked by grace, service, and promise—cut short on a road meant to lead home.

Hearty congratulations to Dr. O.T.O. on her appointment as the first female Director-General of the Nigerian Law School

By Sylvester Udemezue

I extend my warmest and most heartfelt congratulations to Dr Mrs Olugbemisola Titilayo Odusote on her historic appointment as the Director-General of the Nigerian Law School by Bola Ahmed Tinubu, President and Commander-in-Chief of the Armed Forces, Federal Republic of Nigeria.

This well-deserved appointment, which makes her the first woman to lead the Nigerian Law School since its establishment in 1962, is both inspiring and richly merited.

Having had the privilege of working under her for over a decade at the Lagos Campus, when she served as my Head of Department in Property Law Practice, I can attest, without reservation, to her uncommon diligence, firmness of purpose, and deep commitment to excellence. She is a teacher who leads from the front, an administrator who combines discipline with humanity, and a scholar whose passion for legal education is both evident and contagious.

As Coordinator of Property Law Practice across the entire Nigerian Law School, and later as Deputy Director-General and Head of the Lagos Campus, Dr Odusote discharged her responsibilities with exceptional zeal, clarity of vision, and personal sacrifice.

Even amidst the pressures of high office and acute staff shortages, she remained consistently present in the classroom: teaching, mentoring, and sustaining academic standards by sheer dedication. Her selfless commitment ensured that students never felt the impact of those challenges, a testament to her rare work ethic and sense of duty.

This appointment is therefore not only a personal milestone; it is a triumph for the Nigerian Law School and for legal education in Nigeria. I am confident that, under her leadership, the institution will attain even greater heights in academic rigor, administrative efficiency, and national and international relevance.

I pray that the Almighty grants Dr Mrs Gbemi Titi Odusote (DR O.T.O., as I fondly call her) wisdom, strength, sound health, and grace for a most successful, impactful, and legacy-defining tenure as Director-General. May her leadership bring renewed vigor to the School and enduring benefits to the legal profession.

Once again, heartfelt congratulations, Ma.

I also respectfully seize this opportunity to congratulate the outgoing Director-General, Prof. Isa Hayatu Chiroma, SAN, Life Bencher, on the successful completion of his second four-year tenure as Director-General of the Nigerian Law School. His eight years of service were marked by stability, institutional consolidation, and sustained commitment to the core values of legal education and professional discipline. The Law School remains indebted to him for his stewardship, experience, and enduring contributions to the development of legal education in Nigeria.

Respectfully,
Sylvester Udemezue
Lecturer, Nigerian Law School.
(06 January 2026)

Trailblazer Alert: 10 key facts about Olugbemisola Odusote, first female DG of Nigerian Law School

President Bola Tinubu has approved the appointment of Dr Olugbemisola Titilayo Odusote as Director-General of the Nigerian Law School, marking a historic first since the institution’s establishment in 1962.

Her appointment, which takes effect on January 10, 2026, makes Odusote the first woman to lead Nigeria’s apex legal training institution. She is expected to serve a four-year term.

Below are ten key facts about the trailblazing legal scholar and administrator.

  1. Dr Olugbemisola Odusote is the first woman to be appointed Director-General of the Nigerian Law School since its establishment in 1962.
  1. Her appointment was approved by President Bola Ahmed Tinubu and takes effect from January 10, 2026, for a four-year term.
  2. Before her elevation, Odusote served as Deputy Director-General and Head of the Lagos Campus of the Nigerian Law School.
  3. Published reports currently state Dr. Odusote’s age as 57 years at the time of her appointment in 2026, based on multiple contemporary Nigerian news sources.
  4. There is limited publicly available information on Dr. Odusote’s family background, parents, or marital status. Biographical reports from news outlets focus primarily on her professional achievements and academic credentials. As of now, specific details about her family (parents, spouse, children) have not been widely published in reliable sources.

7. Dr. Odusote has a robust academic record in law, including:

LL.B (Bachelor of Laws) – Obafemi Awolowo University (OAU), Nigeria.
Called to the Nigerian Bar: 1988.
LL.M (Master of Laws) – Obafemi Awolowo University, specialising in company and commercial law.
PhD in Law – University of Surrey, United Kingdom. Her doctoral research focused on public law and the administration of justice; her thesis examined legal and institutional frameworks for investigating and prosecuting corruption in Nigeria.
Dr Odusote has also served as a visiting scholar at Nottingham Trent University (UK), further strengthening her academic reach.

8. Dr. Odusote’s career in legal education spans over two decades:

2001: Joined as Lecturer.
Head of Academic Department – Oversaw academic programmes and curriculum.
Director of Academics – Drove policy in legal education delivery.
Head of Lagos Campus – Managed one of the largest law school campuses in Nigeria.
Deputy Director-General (DDG) – Immediately before appointment as DG, she was DDG and Lagos Head.
2026: Appointed Director-General, becoming the first female leader of the Nigerian Law School.
Her responsibilities include academic leadership, administrative management, institutional strategic planning, and acting as the principal liaison with legal regulatory bodies like the Council of Legal Education, Body of Benchers, and the Nigerian Bar Association.

9. Dr. Odusote has published extensively in local and international law journals and has presented at numerous legal education conferences. Her scholarship covers legal systems, justice administration, and anti-corruption frameworks.

10. Dr. Olugbemisola Titilayo Odusote is a distinguished legal academic and administrator known for her decades-long career in legal education. Her appointment as Director-General of the Nigerian Law School in 2026 marks a historic milestone. Her academic credentials from Obafemi Awolowo University and the University of Surrey, combined with her leadership roles within the Nigerian Law School, position her as one of Nigeria’s foremost leaders in legal education.

While details about her personal family life are not publicly available, her professional influence in law and education is well-documented.

Source: Tribune online and https://talkng.ng/olugbemisola-odusote-biography-age-family-education-career-achievements-net-worth/


My first prophecy of the year

By Funke Egbemode

He was sucking the breasts of his female congregants for free. How he got that lucky? He said one god called him to be a deliverance pastor who would suck cancer out of the breasts of afflicted women. In his mouth was cure, deliverance and healing. His name was Ralph Obi and he was popularly known as Pastor Sharp Sharp. He feasted on women already distressed and desperate. He said one god called him and he answered. So he became a self-acclaimed pastor. He had a ‘church’,. He had a congregation. People actually believed him, his calling and his story. Even he must have lost count of the number of breasts he fondled and sucked in the name of spiritual healing. Then his judgement day came, in broad daylight and he did not even have to die first. Detectives from Area M Command, Idimu, swooped on him and hauled him off to jail.

The breast-sucking ‘pastor’ was caught in the act while performing his strange brand of deliverance on the wife of a member of his church on Abaranje Road by Cele bus stop, Ikotun, Lagos State. And when the detectives went to search his house, of course, what they found were not rosaries, holy water or different versions of the holy Bible. Obi had in abundance tools of his trade of deceit. That happened here in Lagos, not in some remote hamlet or farm settlement where people do not know their Genesis from their Revelation. It all went down here in the Centre of Excellence, from breastfeeding to arrest. That arrest was made nine years ago.

Two other young men tried their hands on forcing their gods on a church altar and ended very badly.

Kelechukwu and Prosper started life with their eyes set on a bright future. After their secondary school education, they started to look for ways to make their dreams come true. They struggled, hussled, tried a few menial jobs, learnt a trade or attempted to learn a trade but the road to fame and wealth seemed too long and arduous. They decided to make their own luck if their ‘chi’ refused to bless them. Gbam, they decided to call God and the gods, and from the ways things turned out for them, I think some gods heard them and called them back. They ordained themselves preachers of the gospel.

Kelechukwu and Prosper wore designer suits and white collars. God watched them prancing from one side of the altar to the other, taking His name in vain. Their flocks called them Daddy, their wives were Mothers-in-Israel. Their congregation believed their ‘calling’ and respected their ‘anointing’.

Soon, Kelechukwu’s calling started tearing at the seams. His bank balances were not growing in direct proportion to the prancing, singing and the speaking in tongues. The all-work-no-money services and vigils were definitely not working for him. He knew he had to review his plans. They decided to do something to help God. They believed there must be another power that could help God.

Prosper saw his friend’s struggles and offered to help. He took him to a native doctor in Ondo State. The jazz worked and Kelechukwu’s church started growing. Then envy crept in. Prosper felt he wasn’t properly rewarded for his efforts. Really pissed with his ungrateful friend, he again knew where to find assassins who assisted him in doing the needful.

The police eventually arrested him for killing his childhood friend along with the woman leader of the church and the pastor’s assistant. Their bodies had even started decomposing before they were found. That is what one ‘man of god’ did to another ‘man of god’.

In case you were thinking this is from an African Magic Epic movie, perish the thought. It was from Prosper’s testimony when the police ended his reign of evil.

‘Pastor’ Prosper’s words: “We both attended the same secondary school and started our gospel ministries together. We were both preachers. Iwuanyanwu was my childhood friend and we were also co-pastors. When he was having challenges in growing his church I took him to a native doctor in Ondo State to get charms to attract members to his church. The charms also helped him to perform miracles. I also gave him N100, 000 to support him during the trip.

“I hired three boys from Aba to attack the pastor. We trailed him to his house when he was going home and laid an ambush for him. We waited until midnight, when we knew he would return home,” Prosper said.

Pastor Kelechi was murdered along with his assistant, Pastor Ikeagwu Kalu, aka Ambassador, and the women leader, Ruth Andrew Eze. With all the jazz and juju from Ondo State and the annual top-up, The Wind of Glory International Church, where Iwuanyanwu presided before his gruesome murder is a church of not more than 200 members. And I’m still wondering what exactly this jazz achieved.

These two stories are to remind us of where we are coming from and that was before the Yahoo banditry business became a sector of the economy, one that I hope the new NRS and JGB will apply the full force of the tax reforms to. The juju men who call themselves pastors will wreak havoc in 2026. That, my brethren, is my first prophecy of the year. These smooth-talking predators will carry shining big Bibles, memorise a few verses and before you can say ‘Jesus’ rent a ‘small small’ shops and give it fancy names like Last Bus Stop International Gospel Mission or All Solution Miracle Arcade (AKA Miracle Now Now).

The predator from get-go knew it was a business and so will come with everything into the ‘Ministry’- black juju-in-a-calabash buried deep under the altar, another charm under his designer jacket that makes you warm up to him. The white handkerchief he constantly whips out of his pocket to wipe his face is designed by Baba to keep his congregation hypnotised. Around his waist is another one that works with a ring so everybody he touches falls under the ‘anointing.’

Back in his village, he would have been a dreaded native doctor. The problem is if he starts a shrine and erects a signage saying 21st Century Native Doctor’s Shrine (we kill, we make rich, we help you destroy your enemies), who will go there? We will all turn down our noses at him and call him evil. He will not be able to wear designer wristwatches and openly fraternise with politicians and big babes. We will expect him to mark his face with white chalk and tie red wrapper around his waist. He would not get customers.

So, this year, if one pastor tells you to unhook your bra and put your nipples in his mouth so he can suck out the spiritual husband preventing you from getting married and you do so, you are his maga, his lawful captive. It is not his fault that you believe him. A man who sees a cancer-stricken woman as a sex object is not just a sick freak but a demon from Satan’s kitchen cabinet. And they are all over the place, driving flashy cars and living colourfully. They are bringing shame to the name of God and Christianity. Their shrines continue to attract worshippers who pretend to know the Bible when all they do is just listen to their priests and priestesses.

The views expressed by contributors are strictly personal and not of Law & Society Magazine.

National Assembly’s CTCs confirm tax laws were altered, yet no one is held responsible

As the Federal Government was wrapping up efforts to secure public buy-in for sweeping tax reforms in December 2025, a lawmaker called them out for foul play.

Abdulsamad Dasuki, representing Kebbe/Tambuwal Federal Constituency, stated that the versions of Nigeria’s tax laws gazetted by the government did not match the bills debated, harmonised and passed by the National Assembly.

According to Dasuki, key provisions in the gazetted laws were never approved by lawmakers. His claim sparked immediate concern that the country’s tax laws may have been altered after leaving parliament.

The reaction of the Federal Government since then has moved from denial to minimisation, then refusal to name and hold the perpetrators to account.

Click here to continue reading.

New tax regime: What’s true, what’s not

By Punch Editorial Board

Nigeria’s fiscal landscape underwent a seismic shift on June 26, 2025, when President Bola Tinubu signed four landmark Tax Reform Bills into law: the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act.

Effective 1 January 2026, these laws consolidate more than 70 fragmented taxes into a unified, progressive system administered primarily by the rebranded Nigeria Revenue Service (formerly the FIRS).

The rationale is to simplify compliance, widen the tax base, curb evasion, and boost revenue for development without overburdening the vulnerable.

Yet social media buzz has bred misconceptions, from “all bank transfers are taxed” to “accounts will be confiscated,” which have created panic among some Nigerians, with some already rushing to withdraw their money from banks.

The PUNCH Editorial Board will attempt to cut through the noise, breaking down the impacts on individuals and companies, filing processes, penalties, and why taxes matter.

These laws address Nigeria’s over-reliance on oil, which accounts for 70 per cent of revenue despite volatile prices, according to the NBS data (2024).

By streamlining taxes, eliminating overlaps like the Tertiary Education Tax and IT Levy (now folded into a 4.0 per cent Development Levy), and introducing digital asset taxation, the reforms aim to raise non-oil revenue to 40 per cent of GDP by 2030, per Finance Ministry projections.

Globally, countries depend on taxes to fund services and infrastructure, but Nigeria has relied largely on rent.

For example, Norway, despite its oil wealth, has a top income tax rate of 47 per cent and channels 20-25 per cent of GDP from taxes (not oil alone) into a sovereign fund now worth $1.6 trillion, funding healthcare, education, and infrastructure.

In contrast, Nigeria, with a tax-to-GDP ratio of 13.5 per cent, borrowed N11 trillion in 2025 per DMO, and still failed to implement the capital components of the budget due to revenue shortfalls, mainly oil.

Therefore, Nigeria needs effective taxation to build roads, hospitals, and schools, making tax payment a civic duty, not a burden.

Under the new tax regime, salaried workers, traders, and professionals will be subject to Personal Income Tax that is now progressive. Individuals earning N800,000 or less annually (about N66,000 monthly) are fully exempt, no tax owed.

Above that, rates climb from 15 per cent on N800,001-N3,000,000 to 25 per cent on income over N50 million. This means that those earning the minimum wage of N70,000 or N840,000 per annum will pay 15 per cent tax on N40,000 or N6,000. Someone earning N100 million will pay roughly N24 million.

Taxable income now includes salaries, rents, digital gains from cryptocurrency trading, and interest, which has been broadened to include FX gains and bond premiums.

The previous Consolidated Relief Allowance has been abolished; taxpayers can claim 20 per cent of annual rent paid, capped at N500,000, provided that proof is adduced. Other non-taxable deductions cover pensions, life insurance, and straight-line capital allowances.

Contrary to social media misinterpretations, not all bank transfers are taxed; only unexplained inflows are counted as income after exemptions. It will be helpful if certain inflows, such as gifts or loans, are tagged as such and reported as non-taxable.

Tax ID (TIN) is mandatory as of 2026 for new bank accounts, insurance, or stock trades, linking finance to compliance, but not confiscation.

Businesses now see a tiered Companies Income Tax structure. Small firms with a turnover of less than N100 million annually and assets of less than N250 million will pay zero CIT; they are fully exempt.

Medium-sized firms with a turnover of between N100 million and N1 billion face a 15-20 per cent tax rate, while large companies with a turnover of over N1 billion will pay a 30 per cent tax. Agricultural startups get a five-year holiday.

For individuals, gains from asset disposals (including digital/virtual assets) now form part of their total income and are taxed at the applicable progressive PIT rates, rather than a separate flat rate.

However, share sales in Nigerian companies are exempt if proceeds are less than N150 million annually and gains fall below N10 million, or if proceeds are reinvested locally.

The Nigeria Tax Act 2025 introduces a new 4.0 per cent unified Development Levy on the assessable profits of medium and large companies, effective 1 January. The levy unifies and replaces several existing federal levies, such as the Tertiary Education Tax, NITDA Levy, NASENI Levy, and Police Trust Fund Levy, for simplified compliance.

VAT stays at 7.5 per cent, with essentials such as food, medication, education, and transport now zero-rated. Significantly, businesses can recover input VAT on services and fixed assets, which was previously impossible.

One aspect that also requires clarity is Stamp duty, payable on a wide range of documents executed in Nigeria, such as land and tenancy agreements, deeds of assignment, loan and contract agreements, and share transfers and certificates of occupancy.

This is important as unstamped documents are generally inadmissible as evidence in Nigerian civil court proceedings.

Under the new tax laws (Nigeria Tax Act), the former N50 Electronic Money Transfer Levy has been formally classified as stamp duty, and the sender bears the cost rather than the receiver for transactions of N10,000 and above.

Salary payments and intra-bank transfers between accounts held by the same customer (matching names and BVN/NIN) are exempt from stamp duty.

The new tax laws also prescribe that everyone, exempt or not, must file their tax returns annually with a March 31 deadline for companies, while individuals must file by June 30 via NRS portals.

Taxpayers can self-assess by computing income, subtracting reliefs/exemptions, applying rates, paying, and then filing with audited accounts (for businesses) or income statements. Zero returns for exempt folks prove compliance, but TIN registration is required for tax payment.

What is clear, however, is that NRS has a total view of all banking transactions but cannot legally confiscate bank accounts or impose blanket taxes on deposits.

It is the duty of account holders to report and categorise inflows and claim exemption while filing returns. However, NTAA allows third-party debt recovery only after due process, notices, objections, and appeals.

While cryptocurrency profits are taxed as gains, further valuation guidelines are expected, given the volatile nature of such assets.

The new tax laws impose stricter penalties for non-compliance, which you ignore at your peril.

For example, late filing attracts a N100,000 fine plus N50,000/month of continuous default.

Non-payment of tax attracts a 10 per cent penalty plus interest at CBN’s MPR (currently 27.0 per cent).

Outright tax evasion will be met with criminal charges and or asset seizure post-audit. The NRS can share data across agencies for joint audits to close evasion loopholes.

Despite the six-month time lag between the time the laws were signed and implementation, confusion reigns on X, Facebook and WhatsApp groups, fuelled by fearmongering.

Some trader groups have been meeting, spreading utter falsehoods about the implications of the tax laws, largely due to inadequate sensitisation.

Taiwo Oyedele, Chairman of the Tax Reform Committee, has done most of the talking, but the Ministry of Finance, NRS, Ministry of Information and the National Orientation Agency must do more to educate Nigerians on the new law for complete buy-in and voluntary compliance.

Town halls, radio jingles in pidgin and local languages, NRS apps with simulators, and partnerships with labour unions, market associations, and even religious organisations can help. True, the Tax Ombudsmen can protect rights, but without education, compliance will suffer.

In sum, these reforms lighten the load for the poor and small firms while fairly tapping the wealthy.

Tax payment is not just the citizens’ civic duty; it confers ownership of the government on the people, spurring demands for better accountability from leaders.

Nigeria deserves a President Donald Trump

By Suyi Ayodele

“I spoke with AJ on the phone to personally convey my condolence. He assured me that he is receiving the best care in the hospital.” From wherever he then was, President Bola Ahmed Tinubu relayed that Anthony Joshua, the British-born boxer of Nigerian descent involved in a recent car accident, had told him he was receiving the best medical attention in Nigeria.

Yet, with something as ordinary as a headache, the same president routinely jets out of the country for treatment, sometimes to the United Kingdom, sometimes to France, sometimes to destinations left undisclosed. No one asks Mr. President why he cannot stay behind and partake of that same “best care in the hospital” available at home.

Instead, we busy ourselves with tallying the number of days he spends abroad, and when the arithmetic is done, we move on. Nothing more is demanded; nothing more is explained.

So, if tomorrow a President Donald Trump were to bar Nigerians from travelling to the United States for medical treatment, we would promptly denounce him as a racist. Yet the very next day, we would assemble a cultural troupe to welcome home a medical tourist president, one who left Nigeria quietly, without telling us what ailed him, and returned triumphantly after treatment abroad.

That is our lot; the predicament of a people wedded to decay and decadence. And it is precisely this contradiction, this ritual of self-deception, that makes it easy for some world leaders to dismiss Nigeria as a disgraced country.

President Trump is a man many love to hate. And justifiably too. The man attracts ‘hatred’ for himself as if his mission on earth is to do what many consider ‘despicable.’

I, however, have a different opinion about the man who rules America at the moment. I see him as more of an American patriot than the brute many people project him to be. I don’t see anything wrong in a president asking non-nationals to go back and fix their own countries. That, to me, is the central message of the Trump Presidency. My understanding of his philosophy on governance is that citizens should hold their leaders accountable, rather than fleeing their countries.

This is one of the reasons I hardly argue about Nigeria and its numerous failing institutions with any Nigerian living outside the shores of the country, especially those who japa less than 20 years ago. My position is simple: if you know that Nigeria is being run by the best of men now, just pack your bags and baggage and come back home. A friend once asked me why I don’t see anything wrong in “the racist called Trump,” and I responded by asking him to come back home and enjoy our nationalist president. If farming is an easy venture, blacksmiths will not sell hoes and cutlasses. Those are the words of our elders.

Three days into the New Year 2026, President Trump opened the new year on a very good note for the people of Venezuela. Venezuelans, at home and in the diaspora, woke up that Saturday, January 3, 2026, morning to discover that they had no president. Trump, using the sophisticated American soldiers in the US elite corps, invaded Venezuela in the dead of the night and abducted, if you like, kidnapped President Nicolás Maduro and his wife. Surprisingly, the people rejoiced at the news!

The husband and wife were in bed when the American soldiers came calling. One can picture how startled they were when they saw the strange faces in their inner room. The shock, especially when Maduro had, less than a month ago, boasted that he was safe and secure and dared America to come after him, is better imagined! What if the couple were making out when the intruders arrived?

Hours later, Trump boasted of the feat as “an extraordinary military operation,” during which “air, land, and sea were used to launch a spectacular assault. And it was an assault like people have not seen since World War Two.” He then described the operation as “…. One of the most stunning, effective and powerful displays of American military might and competence in American history” as the Venezuelan military capacities were “rendered powerless”, and “…. the men and women of our military working with US law enforcement successfully captured Maduro in the dead of night.”  Could this be the reason why our elders advise that when one’s mother’s co-wife is older, one must call her mother (Tí ìyàwó ìyá eni bá ju ìyà eni lo, ìyá làá pèé).

A great public speaker, Trump warned that “This extremely successful operation should serve as a warning to anyone who would threaten American sovereignty or endanger American lives.” He listed those to be warned to include Cuba, saying, “I think Cuba is going to be something we’ll end up talking about because Cuba is a failing nation right now, a very badly failing nation. And we want to help the people. It’s very similar in the sense that we want to help the people in Cuba.”

Trump is a consummate power wielder. He did not forget Colombia. It is a known fact worldwide that Colombia and drugs are Siamese twins. If President Maduro of Venezuela could be ‘captured’ because he was accused of importing cocaine to America, the Colombian President, Gustavo Petro, President Trump warned, should “watch his ass,” because “He’s making cocaine and they’re sending it into the United States, so he does have to watch his ass.”

We must get this right from the start. No law permits what President Trump did in Venezuela. The invasion of the presidential palace and the kidnapping of President Maduro and his wife are bad in all ramifications. America is not the world police. At least, the United Nations (UN), that toothless world bulldog, Charter does not permit such an infraction. The sovereignty of Venezuela was raped by Trump. The sanctity of the human person of President Maduro was violated. Oh, yes, I must add this: the solemnity of the bedroom of Maduro and his wife was desecrated! What if Maduro and his wife had slept naked, as most couples do?

Article 2(4) of the UN Charter prohibits any member state from using force against the territorial integrity (sovereignty) of an independent country. The Charter, in Article 51, only allows the use of force in self-defence, while Articles 24 and 25 permit only the Security Council to use joint or collective force against any independent nation that threatens world peace. So, where did President Trump derive the power to invade another country, pick up the incumbent president, and transport him to America in handcuffs, as he did to President Maduro of Venezuela?

I have read many comments about the Trump Presidency. This recent action in Venezuela added fuel to the inferno of hatred for the American President. If Nigerians in the Diaspora in America were to choose who governs God’s Own Country, Trump would not have smelled the presidency. In fact, he would not have been elected as the mayor of any city. But unfortunately for the entire world, the American people, or, as someone argued, ‘the American skewed system’, elected Trump as president. Everybody, haters or lovers alike, would have to deal with that fact.

From day one, Trump never hid his identity. He never pretended to be a gentleman. He did not tell anyone that he would run America for foreigners. His ‘Make America Great Again’ (MAGA) mantra is self-explicit. America would be for Americans, he promised. And he has lived up to that. That is honesty in its illiterate form!  If you ask me, that is the type of president every nation deserves. No pretence, no diplomacy; all that matters is American interests. I wish Nigeria had such a president, the one who thinks, sleeps and dreams of Nigeria. We have been unfortunate with the selfish individuals that we have had as leaders. The present crop of transactional leaders is the very worst in our recent history.

If I were to choose a president for Nigeria, I would not think twice before picking a character like Trump. A man who places the nation’s interest above any other consideration is the man after my heart. This is what is lacking in Africa, and particularly in Nigeria. A nation that has no defined national interest is bound to be in ruins, like most nations of Africa.

Nigeria has the capacity, in all ramifications, to be great. What we lack is a president who is purposeful, courageous and above all, patriotic. We can imagine that our military became suddenly effective and efficient only after Trump ‘invaded’ Sokoto and cleared out a good number of terrorists. Yet again, nobody is asking what went wrong before the coming of Trump.

I have read so much about the sovereignty of Venezuela. I have no problem with that. But the one question I keep asking the proponents of national sovereignty is: at what time does the respect for a nation’s sovereignty stop? If, for instance, the sovereignty of Nation A threatens the peace of Nation B, what should Nation B do? Should it act in the interest of its own peace or fold its hands while the rudderless nation A acts anyhow?

If President Maduro was exporting drugs to America as Trump alleged, what should be the response of President Trump?

After the ‘capture’ of President Maduro, the American President said that the US would “run” Venezuela. Many said that Trump was only interested in Venezuelan crude oil. Trump himself did not deny that. His press conference after Maduro had been taken into custody was clear enough. America had a huge investment profile in the oil sector of Venezuela. One of the responsibilities of President Trump, and this is applicable to all presidents, is the protection of the American economy at home and abroad. If the US investments are threatened in Venezuela because of the activities of Maduro, would Trump not be failing in his responsibility if he did not act in the name of sovereignty?

Nnamdi Kingsley Akanni, a professor of International Law and Diplomacy, Rivers State University, in a 2019 paper on “The Concept of Sovereignty in International Law and Relations,” suggests that the concept of sovereignty may be a ruse after all. According to him, “The paper found that what third world countries enjoy is not sovereignty but ‘sovereignty on dictated terms’ of the so-called developed powers.”

The erudite scholar states further that at the end of the research exercise, “The paper also found that smaller States are not accorded protection from developed countries and that until that is done, the concept of sovereignty will continue to be elusive to smaller nations.” He then recommends “…that the UN should take proactive steps to give greater recognition and voice to developing countries as well as offering them the platform to assert their sovereignty in line with international law.”

What the scholar is saying here is that the concept of ‘sovereignty’ exists only when the developed countries are involved. When there is a conflict of interest between the world superpowers and any of the developing or ‘disgraced’ countries of the world, the principle of “Just War” applies. This is why Trump is going to get away with the Saturday invasion of Venezuela and the impending similar exercises in Cuba and Colombia, as the American President hinted.

If the UN wakes up today and gets its mojo back to interrogate Trump on Venezuela, the US can simply hide under the cover of the principle of ‘Just war’ as the invasion of Venezuela and the ‘capture’ of its president satisfied the jus ad bellum requirements of the ‘just cause’, just intention’; ‘just peace’; reasonable chance of success’; and ‘expected benefits outweighing anticipated cost.’. We don’t need a seer to predict that many drug-friendly leaders across the globe will think twice before making America their ‘depots.’ Trump took the American oath of office to protect American interests. This is why there has been no serious condemnation of the invasion in the US today.

The invasion of Venezuela is a lesson for third-world countries. The argument that Trump took that decision because of the last Venezuelan election and economic interest is noble in my opinion. That is what he was elected to do: protect America and its interests world over.

In Africa, in general, and in Nigeria in particular, let our leaders learn to develop our lands. Let those saddled with the responsibilities of paddling our canoes do so with utmost patriotism. And more importantly, let those who want to lord it over us do so through free and fair elections. Otherwise, we will all clap and celebrate should Trump decide to ‘capture’ and ship all undesirable elements with questionable character to America for trial. Venezuelans set the precedent on Saturday when they trooped to the streets in jubilation at the news of the removal of Maduro!

The views expressed by contributors are strictly personal and not of Law & Society Magazine.

Terror Returns to Niger State: Market attack leaves scores dead, school children re-abducted

    At least 60 people were killed after armed attackers stormed Kasuwan Daji Market in Borgu Local Government Area of Niger State on Saturday, in one of the deadliest assaults in the region in recent months, local residents and officials said.

    The attackers, believed to have emerged from the Kainji Lake National Park, struck the busy market around 4 p.m., surrounding traders and shoppers before opening fire, abducting several people—mainly women and children—and setting parts of the market and nearby homes ablaze.

    Rescue efforts continued more than 12 hours after the attack, as villagers from surrounding communities searched nearby bushes for victims. At least 43 bodies—belonging to both Muslims and Christians—were buried in a mass funeral on Sunday, according to local sources, while the overall death toll was feared to be higher.

    Among those abducted were pupils and students of St. Mary’s Primary and Secondary School in Papiri, Agwara LGA—some of whom had only recently been rescued from a previous mass kidnapping in November, Daily Trust reported.

    Residents said the assailants continued their rampage after leaving the market, moving through nearby communities, shooting residents, torching houses and looting food supplies and valuables worth millions of naira.

    “They operated freely from late afternoon into the night,” said Marcus Philips Adoka, a resident. “People were kidnapped, many were injured, and bodies are still being recovered.”

    Another resident said the attackers locked some residents inside their homes before setting the buildings on fire, forcing others to flee with gunshot wounds.

    The affected area lies close to Papiri, where more than 200 pupils and staff of St. Mary’s Catholic School were abducted on November 21, 2025, in an incident that drew national outrage. The victims were later rescued following a security operation coordinated by the Office of the National Security Adviser.

    The Director of Communications of the Catholic Diocese of Kontagora, Rev. Father Stephen Kabirat, said the attackers had earlier attempted to abduct a parish priest, looting the mission house and kidnapping villagers, including children.

    “As we speak, some communities have abandoned their homes and are sleeping in the bush because of fear,” he said.

    Niger State’s Commissioner for Information and Strategy, Obed Nuhu Nana, confirmed that the attackers also struck a police outpost in Shafacci village and a Catholic school in Sukumbara, destroying property and stealing motorcycles.

    He said intelligence suggested the attackers were Boko Haram elements who relocated from Kainji Lake National Park following recent U.S. airstrikes on militant hideouts in Sokoto and Kwara states.

    The Niger State Police Command said joint security teams confirmed that at least 30 people were killed, while several others were abducted. Efforts were ongoing to rescue the victims.

    President Bola Ahmed Tinubu condemned the attack and directed the Minister of Defence, the service chiefs, the Inspector-General of Police and the Director-General of the Department of State Services to track down and apprehend the perpetrators.

    “These terrorists have tested the resolve of our country,” the president said in a statement issued by spokesman Bayo Onanuga. “They must be hunted down and brought to justice.”

    Tinubu also ordered the immediate rescue of all abducted victims and vowed to intensify security operations around forested areas believed to serve as criminal hideouts.

    The Northern State Governors’ Forum also condemned the attack, calling it a brutal assault on innocent civilians and a threat to regional stability.

    “This kind of violence against traders, women and ordinary citizens is morally reprehensible,” said the forum’s chairman and Gombe State Governor, Muhammadu Inuwa Yahaya.

    TIPS