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Taxation Of Digital Activities In Nigeria; A Panacea For Generating Revenue

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Taxation Of Digital Activities In Nigeria; A Panacea For Generating Revenue

By Timothy Olamide

INTRODUCTION

The importance of Technology in the 21st century cannot be overemphasized. The whole world has now become a global village through Information Communication Technology. Our traditional methods of doing many things are now digitalized. Today, we have Digital Currency such as Bitcoin, online markets such as Jumia where buying and selling take place without physical presence, banking transactions are not excluded from digitalization as you can now bank safely on your mobile phone from the comfort of your bed room. All it requires is to have an Android phone and Data to experience the above, hence the need for our various Revenue laws to be in tandem with the current situations.

TAXATION OF DIGITAL ACTIVITES IN NIGERIA; A PANACEA FOR GENERATING REVENUE

The Economy of many countries of the world has become Digital Economy and Nigeria is not left out. In 2018, the Nigerian Investment Promotion Commission put it that Nigerian digital economy is expected to generate $88 billion and create three million jobs by the end of 2021[i].

However, it was practically impossible for Nigeria to tax the enormous income that the digital economy was generating, hence the enactment of Finance Act 2019 which amended various tax laws in Nigeria. This has brought the country into group of countries with taxation of digital activities.

Formerly, the general rule under the Nigerian tax laws for taxing income of foreign companies in a given jurisdiction is by establishing that the entity has a taxable presence or has a permanent establishment (PE) in Nigeria. This is based on the provision of the section 13 of the Companies Income Tax Act, 2007.

It has been aptly argued from some quarters, that  the above position is not in tune with the current advancement in Digital Activities and that the reality remains that in Digital Economy, companies can make money without a significant physical presence, and, no significant means or very little tax for the government. It can be humbly submitted that a lot of revenue would be lost without taxing the digital economy.

In view of the challenges faced by the Tax Authorities in taxing foreign enterprises without Permanent Establishment in Nigeria, the Finance Act 2019 amended various sections of the Companies Income Tax Act 2007 to wit: Foreign companies with Significant Economic Presence ( SEP). SEP is a principle initiated by Organisation for Economic Cooperation and Development (OECD) to finding last solution to this tax solution known as Base Erosion and Profit Shifting (BEPS) a form of corporate tax planning strategy used by multinationals to shift profits from higher – tax jurisdiction to lower- tax jurisdictions, thus eroding the tax base of the higher- tax jurisdiction and it is a form of tax avoidance which thrives on the gaps and mismatch between different tax system.

Furthermore, Value Added Tax Act has equally been amended by the Finance Act, 2019 in section 46 to widening the scope of Value Added Tax to include intangible goods such as digital products and services rendered online to persons in Nigeria irrespective of the resident status of the service provider. FIRS Circular on the Implementation of the Value Added Tax Provisions in the Finance Act 2019 issued out on the 29th April 2020 has clarifies the definition of goods and services in the Act. As it relates to goods, the Circular provides that VAT is chargeable on goods which include property (tangible or intangible)…while in relation to services, the Circular indicates that VAT is chargeable on services:..is rendered remotely, online, or by other virtual means to Nigerian residents of persons in Nigeria. The Circular equally made it mandatory for Non Residents Companies to register for VAT.

Also, Stamp Duties Act has been amended by the Finance Act in section 89 to include payment of Stamp duties on Electronic Documents. To this writer, this is in tune with the provision of Evidence Act, 2011 on admissibility of Electronic in court.

CONCLUSION

The taxation of Digital Activities in Nigeria through the enactment of Finance Act, 2019 is a right step taken in the right time. Revenue generation for the government has increased tremendously and this would the government the leeway to provide social amenities for the betterment of the citizens.

[i] Ogochukwu Isiadinso and Emmanuel Omoju, ‘’Nigerian: Taxation of Nigeria’s Digital Economy: Challenges and Prospects” Mondaq(30 May 2019)< www.mondaq.com/nigeria/tax-authorities/810276/taxation-of-nigeria39s-digital-economy-challenges-and-prospects >  accessed  Tuesday, September 22, 2020.

ii International Collaboration to End Tax  Avoidance< www.oecd.org/tax/beps/>

iii OLANIWUN AJAYI  MAY 2020|NEWS LETTER. FIRS CIRCULAR ON THE IMPLEMENTATION OF THE VALUE ADDED TAX PROVISIONS IN THE FINANCE ACT 2O19. Available at www.olaniwunajayi.net

Timothy Olamide writes from the Faculty of Law and can be reached via [email protected]

The Proposed Water Bill: Robbing Dagogo To Pay Danlami (I)

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By Mike Ozekhome, SAN

Introduction

On July 23, 2020, The Chairman of the House Committee on Rules and Business, Abubakar Fulata, reintroduced the controversial and highly contentious Water Resources Bill to the House of Representatives. 

It is important to note that this is not the first time the bill is being brought before the NASS, as the Muhammadu Buhari-led presidency had done so in 2017. The bill seeks to transfer the control of water resources from the states to the Federal Government.

The Senate on May 24, 2018, considered the executive bill for second reading, during which, expectedly, Senators were divided along the now infamous Nigeria’s regional fault lines. While northern Senators readily supported the proposal and its objectives (why not?), their southern counterparts opposed it (why not?). The controversy the bill generated frustrated its passage by both the Senate and House of Representatives. After all, Nigeria is all about sharing the national cake. Not how it is baked!

The proposed law is titled, “A Bill for An Act to Establish a Regulatory Framework for the Water Resources Sector in Nigeria, Provide for the Equitable and Sustainable Redevelopment, Management, Use and Conservation of Nigeria’s Surface Water and Groundwater Resources and for Related Matter.”

In summary, if and when passed (God forbid!), the bill will concentrate in the hands of the Federal Government, the control of water resources around Rivers Niger and Benue, as well as other water ways which cut across 20 states in the country.

Simply put, the bill seeks to empower the Federal Government to control all sources of water in Nigeria. The Federal Government can simply permit any person or group of persons from any part of the country to go and acquire any water resource without the consent of the local communities that own them. Incredible.

To this end, if this bill is ever allowed, herdsmen,  bandits, strangers, and other elements who may not be desirable by the communities can with “federal” mandate, take over all lands adjoining communities, springs, streams, rivers, lakes, lagoons and coastal precincts which have served as means of livelihood for such local communities since the dawn of time.

The states affected by this satanic bill are Lagos, Ondo, Ogun, Edo, Delta, Kwara, Kogi, Benue, Anambra, Enugu, Akwa Ibom, Adamawa, Taraba, Nasarawa, Niger, Imo, Rivers, Bayelsa, Plateau and Kebbi states. That is over half of Nigeria being held down by the jugular, willy-nilly!

The proposed reintroduction of the bill has been met with stiff resistance by well-meaning Nigerians like my humble self, Nobel laureate,   Prof Wole Soyinka; interest groups, such as Southern and Middle Belt Leaders Forum; the Ohanaeze Ndigbo and the Middle Belt Forum.

Similarly, The President of the Nigerian Labour Congress, Ayuba Wabba, has warned the NASS against licensing “dictatorship” because of the danger the bill portends to national unity. In the same breath, Governor Samuel Ortom of Benue state categorically accused the Federal Government of colluding with its controlled NASS to allow herdsmen grab lands across Nigeria under the thin guise of the water resources bill.

Given the swirling dust surrounding the bill, it is important to know why the bill is opposed with so much vehemence.

Obnoxious provisions of the Water Bill

Section 2(1) of the bill, stipulates:

“All surface water and ground water wherever it occurs, is a resource common to all people.”

Oh, really?

Do we then take it that Eastern palm oil, all Zamfara gold, granite, rocks, bauxite, Edo rubber and timber, Jos coal, cotton, Northern hides and skin, Western cocoa, Benue yam, Argungu fish, etc, across Nigeria are also “resources common to all people” in Nigeria and jointly owned by all? Can we stop this huge joke please?  Simply put, the bill seeks to empower the Federal Government to control all sources of water in Nigeria.

Earlier in 2018, during the Senate’s clause by clause consideration of the bill, the then Minority Leader and former Akwa Ibom State Governor, Godswill Akpabio, who is currently the Minister of Niger Delta Affairs, had vehemently kicked against the provisions seeking to empower the Federal Government to take over control of all waterways and their banks in Nigeria. The provisions vest on the Federal Government, large pieces of land adjoining the river banks across the country, which have been the exclusive preserve of state governments. It is the same bill that has now been surreptitiously and nichodemously reintroduced, albeit, with a different title. If it sails through, it will alter the critical provisions of the Land Use Act, which vests all ownership of lands in the sates in State governments to own in trust for the people, except lands in the Federal Capital Territory (FCT), where the federal government holds sway.

This is nothing but another evil push for the roundly defeated RUGA SETTLEMENT policy that was framed previously to enable herdsmen grab lands belonging to communities and indigenous peoples and then set up grazing reserves or cattle colonies. With palpable desertification, horrific terrorism and mindless violence currently ravaging parts of the North, this bill is seen by most Nigerians as a sinister ploy by the Federal Government to deprive communities and indigenous peoples of their natural ancestral patrimony for the benefit of non-owners without the voluntary consent of the said original owners. If this bill is allowed, herdsmen under the guise of the so called “Federal Water Resource Law’’, become legally permitted to simply take over all lands adjoining the springs, streams, rivers, lakes, lagoons and coastal precincts which have served as means of livelihood for the local communities since the time of their great grand grandparents. Yes, from time immemorial (Zebrudaya Okoroigwe Nwogbo (Chika Okpala) would say, “from time imoriver!”)

By this bill, the Federal Government arbitrarily appropriates the constitutional powers of state governors to hold land resources in trust for the people of their states as provided for in section 1 of the Land Use Act. It will be a ready recipe for disaster. The conflicts and bloodshed that this provocative law will likely trigger will be endless, and their ponderous ricocheting effects are better avoided.

Control of power, land and water resources have always been the major causes of wars in history. Nigeria will certainly not be an exception. There is no doubt that the purveyors of these draconian and obsolete laws are enemies of our country, its cohesion and national stability. They must be stopped dead on their sinister track.

In the same vein, Section 98 of the bill states:

“the use of water shall be subject to licencing provisions.” This simply means that anyone that desires to embark on any water project, or even drinking it, must first obtain a licence from a designated government agency.

The implication of this is that anyone who wants to build a house on his land, to which he has a valid title (accompanied with a valid Certificate of Occupancy and other relevant title documents) will still not be permitted to generate water from his land without a valid license from a designated Government Agency. This is madness at its peak! Even in madness, there is order, rhyme and rhythm.

Ordinarily, one would have been tempted to laugh away this ludicrous proposed provision as impossible and unrealistic. But, the General Buhari-led administration has developed such an uncanny ability to do the impossible, the absurd, and the bizarre. It rams the most dreadful of policies down the throats of hapless and terrified Nigerians.

The above provisions of Section 98 are not only infuriating but bizarre and freaking. It lends credence to the widely held belief that this government is hell bent on making life miserable and unbearable for the ordinary Nigerian people.

To fully appreciate the senility and absurdity of the said Section 98, it is important to state that this government and successive governments have failed woefully in the simple task of providing clean potable water for Nigerian citizens, contrary to the provisions of section 14(2)(b) of the 1999 Constitution. For instance, according to aid agencies, 60 million Nigerians, or 33 percent of the population, do not have access to clean water.

More reasons why section 98 is so dangerous

What this means is that there is water supply deficit in Nigeria and virtually all Nigerians have been forced to take up the responsibility of not just providing water for themselves, but also for their communities. Every household is a government unto itself, with its boreholes (water); generators (light); security (mai guard); shelter (tenants); hospitals (self-medication) and schools (children’s lesson classes)! With the knowledge of the above, the Government has now gone ahead to introduce a legislation which seeks to limit the ability of Nigerians to even provide water for themselves!

The said Section 98 further implies that the designated Government Agency can arbitrarily decide not to grant a licence to a person who wishes to embark on a water project for himself. This also means that the Agency can decide to grant the licence to another stranger who has no interest in the land at all. In a country already clearly polarized along primordial ethnic, religious, linguistic, and class lines, this is certainly a dangerous rampaging bull in a China shop.

Thus, except aborted in its infancy, the proposed bill may play up the following ugly scenario: If Emeka, Osaro, Timi or Umukoro builds a house on his land, he must first secure the licence of the designated government agency before he can sink a borehole for his own use in his own house and land. It also means that the designated Government Agency may decide to deny him such licence to provide his own water on his own land. It further means that the Agency can grant that same licence to generate water from the land belonging to Timi, Emeka, Osaro or Umukoro to Usman, Bako, Abubakar or Abdullahi, who has no stake or interest whatsoever in the said land. Haba! Is that how to run a Constitutional democracy?

Given the above dire implications, one does not need the gift of Nostradamus or clairvoyance to fully appreciate the dangerous nepotic spirit behind these provisions in the bill.

Further, Section 104 of the bill provides that the bill will empower the Government to:

“direct a person who has a supply of water in excess of his needs for domestic purposes to reduce the amount he is permitted to abstract under the terms of any licence or general authorization.”

The above provision is most vague and nebulous, for want of better words. It fails to state in clear terms how, having supply of water in excess of one’s needs, can be measured. How will the authorities determine correctly that a person has supply of water in excess of his needs? What barometer or yardstick will the Government employ?

Furthermore, the above provision is laden with obvious mischief. This is because in failing to state the metric for measuring  “supply of water in excess” of one’s needs, it leaves the door wide ajar for government authorities to arbitrarily reduce the amount of water that a person is permitted to abstract from the earth, even if such quantity is what he actually needs.

Section 104 (7) of the bill also subjects anyone who contravenes the law to prison terms, ranging from 2 to 5 years. Did you hear me correctly?

The corollary implications of this are dire. It paradoxically means that if flowing from Government’s irresponsibility and failure to provide clean potable water for the populace, a citizen decides to sink his own borehole to provide water for himself, his family, or his community without a licence, such a person would be liable to prison terms, ranging from 2 to 5 years! This is most preposterous, exploitative, asinine, unconscionable, primitive, and wholly condemnable. (To be continued next week).

Thought for the week

“If the law is a bad law, there is always the contingent right to take action that you would not otherwise take”.  (James Callaghan)

NAF Immortalises Combat Helicopter Pilot Arotile

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NAF Immortalises Combat Helicopter Pilot Arotile

In fulfillment of its promise to honour the memory of Nigeria’s first female combat helicopter pilot for her contributions to the fight against armed banditry and insurgency in the country, the Nigerian Air Force (NAF) yesterday immortalised the late Flying Officer Tolulope Arotile.

The newly renovated and remodeled Pilots’ Crew ‘Room’ at the 115 Special Operations Group (115 SOG), Port Harcourt, Rivers State was named after the late officer who died on July 14, 2020, at 24.

The Pilots’ Crew Room houses an Operations briefing room, computer room/library, pilots’ life-support room and lounge as well as a kitchen, dining room, changing room for pilots on standby, and many rest rooms.

A NAF statement said the facility was provided to ensure a conducive environment, which would enable pilots to more effectively plan and execute assigned missions.

Speaking during the ceremony, which also featured the commissioning of a newly constructed Block of 18 x two-bedroom flats for Senior Non-Commissioned Officers (SNCOs) as well as a water project, the Chief of the Air Staff (CAS), Air Marshal Sadique Abubakar, stated that immortalising the late Flying Officer Arotile was done not only to honour her memory but also to further inspire young girls in Nigeria to study, work hard, and pursue their dreams and legitimate aspirations with pride and honour.

“It is gratifying to note that since late Tolulope’s demise, many young Nigerian girls have indicated their interest to join the NAF. Besides, no fewer than 12 other female officers, who have undoubtedly been motivated by her inspirational life and the unprecedented and exemplary contributions by other female and male pilots are currently undergoing flying training, both within and outside the country to become NAF pilots”, the CAS said.

Abubakar noted that immortalising the late Flying Officer Arotile also addressed another area of the NAF’s policy thrust, which is the commitment to assure personnel that their sacrifices would never be in vain.

In his welcome address, the Air Officer Commanding (AOC) Tactical Air Command (TAC), Air Vice Marshal Olusegun Philip, noted that the CAS had proved beyond doubt that the welfare of NAF personnel was his topmost priority as evidenced by his commitment to the provision of infrastructure for their comfort and optimum performance.

Approval For Marriage Of Female Officers/Staff Is Unconstitutional And Discriminatory

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Approval For Marriage Of Female Officers/Staff Is Unconstitutional And Discriminatory

Daily Law Tips (Tip 660) by Onyekachi Umah, Esq., LL.M, ACIArb(UK)

Introduction:
Military and paramilitary formations are very disciplined and often perceived as exclusive heaven for men. However, only few women are found in such sectors and without huge discrimination. This work reveals and condemns the unconstitutional and discriminatory practise that requests female officers to seek approval before marriage (work place discrimination).

Discrimination Hubs:
Discrimination is sometimes perpetuated even by the few ones appointed to keep nations safe and peaceful. In some military or paramilitary forces like police and others, female officers are not allowed to marry without the approval of their superiors or the management. However, the male officers are free to marry anytime without an approval or even notice of any person. This procedure or requirement on female officers are said to be taught in training schools, or contained in signals and orders of their formation. This type of discrimination is also present in other workplaces/employment relationships; private and public sector.

Discrimination and the Constitution of Nigeria:
Well, the greatest of all laws in Nigeria is the Constitution of the Federal Republic of Nigeria, 1999. The constitution is greater than any institution, arm of government, formation, force or organization as well as all orders, laws, regulations, manual, training, signals and directives in Nigeria and even outside Nigeria. And, anything, action or directive even law, that contradicts the constitution is self-destructive and nullified.

The great constitution of Nigeria, has declared men and women equal and expects them to be treated equally. No sex is greater than the other, not minding what religion and tradition may say. The constitution frowns at discrimination including discrimination on the sex of a person. Hence, it is the right of any Nigerian not to be discriminated against because of his/her sex.

Hence, any order, signal or directive that requires only female officers to seek approval before marriage is discriminatory and as such is a violation of fundamental human rights of all concerned female officers. It is also contrary to the constitution of Nigeria and it is consequently null and void (dead on arrival). Nothing can rise against the constitution of Nigeria and stand.

Remedies for Victims of Discrimination:
The concerned female officers have fundamental human rights that must be respected and protected by all. Where any fundamental human right is violated, the victim can go to court to seek remedies, including huge financial compensation. It is advisable to engage the service of a legal practitioner of one’s choice. Also, the National Human Rights Commission (NHRC) or the Gender Advocacy and Women Resource Center (GAWRC) can be contacted.

Attitude of Victims:
Unfortunately, some female officers seem to be comfortable with discrimination. Some of them claim the discrimination is designed to protect female officers from bad husbands. It is a pity. It is obvious that protracted discrimination can affect the psychic of a victim to the extent the victim accepts and even trivializes his/her discrimination, including the protection and promotion of perpetrators and concealment of discrimination. At this point, there is huge need for free legal awareness among other things, because until people understand their rights, they cannot detect a violation or choose a reliable channel for remedy.

Conclusion & Recommendation:
Discrimination in demand for approval for marriage is unconstitutional and illegal. Even though most concerned female officers may not be courageous to seek legal remedies, for fear of further discrimination, there is need for positive change. Concerned institutions/formations must be pressured to reverse their unconstitutional discriminatory practices. The legislators having oversight functions over such institutions, as well as the heads of such institutions are called out to take action! Say NO to discrimination at work!

My authorities are:

1. Section 42 of the Constitution of Federal Republic of Nigeria, 1999.
2. The judgment of the Supreme Court of Nigeria in the case of LAFIA LOCAL GOVT v. EXECUTIVE GOVT NASARAWA STATE & ORS (2012) LPELR-20602(SC)
3. The judgment of the Supreme Court of Nigeria in the case of ANEKWE & ANOR v. NWEKE (2014) LPELR-22697(SC)

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COVID-19: Lagos State High Courts & Magistrates To Fully Resume, September 28 — CJ, Justice K. O Alogba

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COVID-19: Lagos State High Courts & Magistrates To Fully Resume, September 28 — CJ, Justice K. O Alogba

THE Chief Judge of Lagos State, Honourable Justice K. O Alogba has disclosed that all Courts in Lagos State are to resume fully from Monday, the 28th day of September, 2020.

This was disclosed by the State Chief Judge, during the Lagos State Judiciary 2020/2021 Legal Year Summit which was held virtually on Tuesday, 22nd day of September, 2020.

Meanwhile, the Chief Judge noted that there shall be strict adherence to the COVID-19 protocols, as the Courts resume.

In addition, he stated that there shall be disinfection of the Courts prior to the resumption, noting that there would be a provision of sanitizers. Also, it was said that the use of facemasks within and in the Court premises is mandatory.

In any case, the learned Chief Judge disclosed that further directives would be released before the due date for full resumption.

PRESS FREEDOM; WHITHER REGULATION OF ONLINE MEDIA, & DEFENCE OF MEDIA PRACTITIONERS IN WEST AFRICA.

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PRESS FREEDOM; WHITHER REGULATION OF ONLINE MEDIA, & DEFENCE OF MEDIA PRACTITIONERS IN WEST AFRICA.

A Webinar Discourse by the ASSOCIATION OF WEST AFRICAN MEDIA LAWYERS (WAMELA) on Press Freedom across the Continent.

WAMELA in collaboration with Top lawyers,and media Practitioners worldwide is hosting its Zoom seminar for all Media Practitioners, freelancers and lawyers.

Join our Zoom meeting as we discuss Press Freedom: Regulation of the media and its implications for freedom of expression.

To join the discussion on Thursday 24th September 2020, click the below link.

https://us02web.zoom.us/webinar/register/WN_ljv8G6WhTzaoP2fDHuKOrA

See also benefits of WAMELA below:

Benefits includes:
1.Detailed and working information about Media freedom.

  1. Privilege membership of WAMELA for free after registration,
  2. Opportunity to ask questions and gain access to huge resources,
  3. Also, it’s an opportunity for networking with discussants and other as we have participants from all over the world.

In CBN vs. Rahamaniyya Global Resources Ltd. LPELR (2020) 1081 (SC), Suit no: 632/201

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WHETHER FEDERAL HIGH COURT HAS JURISDICTION ON LAND DISPUTE WHERE AN AGENCY OF FEDERAL GOVERNMENT IS INVOLVED.

The Supreme Court held thus;

“In considering these provisions of the Constitution, this court, per Mohammed, JSC held in the case of Adetayo V Ademola (2010) 4 (PT 1) MJSC 107 AT 119 – 120 and I totally agree and adopt as follows:-

‘On the face of these provisions of the Constitution, it appears that impression has been created that the Federal High Court has exclusive original jurisdiction to the exclusion of all other courts in Nigeria in any civil cause or proceedings in which the Federal Government or any of its agencies is a party. However, a very close, careful and proper interpretation or construction of the provisions would show that this is not necessarily the true position. This is because in my view, it is the facts and circumstances of each case that will determine whether or not it is a case within or outside the exclusive jurisdiction of the Federal High Court.’

In applying the above provisions of the Constitution, I hold the considered view that for an argument to be sustained as touching any action or proceeding within the ambit of section 251(1)(p), (q) and (r) such action must relate to or affect the validity of any executive or administrative action or decision of the Federal Government or any of its agencies.

My Lords, I hold the view that in the light of the provision of section 39(1) of the Land Use Act, 1978, it is the State High Courts that have exclusive jurisdiction to entertain proceedings in respect of land disputes. It is instructive to note that the Land Use Act, 1978 was promulgated specifically to deal with the control and management of land in Nigeria. The said section 39(1)of the Land Use Act provides as follows:-

‘The High Court shall have exclusive jurisdiction in respect of the following proceedings:-

(a) proceedings in respect of any land the subject of a statutory right of occupancy granted by the Governor or deemed to be granted by him under this Act; and for the purposes of this paragraph, proceedings includes proceedings for a declaration of title to statutory right of occupancy;

(b) proceedings to determine any question as to the persons entitled to compensation payable for improvements on land under the Act.

(2) All laws, including Rules of court relating to the practice and procedure of the High Court shall apply in respect of proceedings to which this section relates and the law shall have effect with such modifications as would enable effect to be given to the provisions of this section.

It is quite clear from the above provision that it is the State High Court which has exclusive jurisdiction to determine dispute in land matters particularly where such dispute relate to declaration of title to a statutory right of occupancy and not the Federal High court

The National Assembly has not yet conferred any additional jurisdiction in land matters on the Federal High Court. The Federal High Court can therefore not assume jurisdiction over matters relating to land disputes where there is no statute conferring such jurisdiction on it. I have found no provision in either section 251(1) (p) (q) and (r) of the 1999 Constitution or section 39 of the Land Use Act 1978 conferring jurisdiction on the Federal High Court to entertain proceedings for declaration of title to land.”
PER J. I. OKORO, J.S.C. In
CBN VS. RAHAMANIYYA GLOBAL RESOURCES LTD
LPELR (2020) 1081 (SC), Suit no: 632/201

“Again, to be said is that there is no provision that confers automatic and exclusive jurisdiction on the Federal High Court in every action by or against the Federal Government irrespective of the subject matter. The case of NEPA V Edegbero (2002) 18 NWLR (PT.798) 100 – 101 per Tobi, JSC has settled whatever confusion as to what to do or what path to trod wherein the Supreme Court stated as follows:-

‘As I indicated above, another important area of the subject matter of litigation. In my view, for the Federal High Court to have exclusive jurisdiction, the matter must be a civil matter arising from the administration, management and control of the Federal Government or any of its agencies. The matter must arise from the operation and interpretation of the Constitution. And finally, the matter must arise from any action or proceeding or injunction affecting the validity of any executive or administrative actions or decisions by the Federal Government or any of its agencies.’”

PER M. U.PETER-ODILI, J.S.C IN CBN VS. RAHAMANIYYA GLOBAL RESOURCES LTD
LPELR (2020) 1081 (SC), Suit no: 632/201

Ekiti AG, Fapohunda Lists Five Key Intervention Areas Of Government’s Response To Gender Based Violence

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Ekiti AG, Fapohunda Lists Five Key Intervention Areas Of Government’s Response To Gender Based Violence

THE Attorney General of Ekiti State, Mr. Olawale Fapohunda has stated that the intervention of the Government of Ekiti State in gender-based violence is based on five key intervention areas.

This is contained in a “Briefing Note on Government’s Response to GBV in Ekiti State” which was sighted by TheNigeriaLawyer (TNL).

Meanwhile, the Attorney General stated that these five intervention areas are: Political will, Legal and Policy Frameworks, Access to Justice, Protection and Care of GBV Survivors & Special interventions.

The briefing note reads:

PRESENTED BY OLAWALE FAPOHUNDA, HONOURABLE ATTORNEY-GENERAL, AND COMMISSIONER FOR JUSTICE, EKITI STATE

The Government of Ekiti State’s response to Gender-Based Violence (GBV) is based on five key intervention areas:

1. Political will

a) At the inception of the Fayemi Administration, the government adopted a zero tolerance policy for all forms of violence against women and children. This is the official policy of the State Government.

b) The Governor of Ekiti State, Dr. John Kayode Fayemi leads by example by enabling clear and appropriate messaging in a manner that ensures that the State Executive Council, Government Ministries, Departments, Agencies and citizens have no doubt about the Government’s commitment to the eradication of all forms of GBV.

c) Mr. Governor is supported on this issue by all political appointees and elected officials, including members of parliament and local government chairpersons. The Ekiti State Public Service Rules is currently being reviewed to include provisions on Sexual Harassment in the workplace.

d) The Government inaugurated a high level, multi-sectoral GBV Management Committee to oversee the implementation of the GBV Law and related matters. This committee is the implementation mechanism for the GBV Law in Ekiti State. It is made up of statutory agencies as well as civil society representatives. The Wife of the Governor, Erelu Bisi Fayemi, a renowned Women’s Rights Advocate, Chairs this Committee. The Committee has oversight of all aspects of the implementation of the GBV Law, including access to justice for GBV victims, treatment and care, education and sensitisation and community engagement for prevention.

2. Legal and Policy Frameworks.

a) Ekiti State has the most robust legal and policy frameworks in Nigeria for the promotion of Gender Equality and Women’s Notable laws include: Female Genital Mutilation Law (2002), Widowhood Practices Law (2002) Child Rights Law (2003) Gender and Equal Opportunities Law (2013), Gender-Based Violence (Prohibition) Law 2019 (revising the 2011 GBV Law) and the Sexual Violence Against Children (Compulsory Treatment and Care) Law (2020). Ekiti State was the first State to domesticate the National Gender Policy in 2011.

b) Government has reformed existing laws and where necessary enacted new ones in response to evolving concerns on GBV. For example, because of concerns about increasing cases of sexual violence against minors, Government enacted the Compulsory Treatment of Child Victims of Sexual Violence Law, 2020. This law makes it compulsory for medical facilities in the state to give immediate treatment to Child Victims of sexual violence. There is also an obligation imposed on the police to investigate such cases speedily and in strict adherence to the best interests of the child.

c) Government has harmonised existing GBV Laws for clarity and to ensure effective prosecution of offenders. Specifically, key provisions in the Violence Against Persons (Prohibition) Law is included in the Ekiti State Gender Based Violence (Prohibition) Law, 2019.

d) Government is now reviewing the Criminal Code Law, Ekiti State including the provisions on sexual violence with a view to strengthening existing punitive provisions.

e) Ekiti State is the first State in Nigeria to establish a register of sex offenders. The primary purpose of the register is to ensure that the information on convicted sex offenders in the custody of the Director Public Prosecutions is fully up to date.

f) It is Government policy to name and shame convicted sex offenders. Government has adopted a community notification policy permitting the public dissemination of information about convicted sex offenders via official Internet site or the pasting of the profile of the convict in prominent places in his/her community. This is meant to act as a deterrent to potential offenders

g) It is Government policy that convicted sex offenders will be ineligible for the State government’s ‘Convicts early release from Correctional Center programme’ as they will not benefit from Mr. Governor’s powers of prerogative of mercy.

h) Government has published and is implementing a Victims Charter- A Statement of Service Standards for Victims of Crime in Ekiti State. There has been a focus on victims of sexual violence to ensure that they do not suffer from double victimisation especially in the course of going through our judicial process.

3. Access to Justice

a) Government of Ekiti State believes that Laws alone are insufficient to address the deep-rooted problem of violence against women. Acts of violence against women must be professionally investigated and prosecuted in a manner that enables access to effective remedies and reparation.

b) Government is continuously strengthening the Ministries of Justice and that of Women Affairs to provide effective prosecution and monitoring matters of GBV. Both Ministries have a clear mandate to identify and respond to cultural, legal and institutional failures that allow GBV to happen and go unpunished.

c) Government recognises the important role of security agencies in achieving effective investigation and prosecution of GBV matters. Specifically, government has provided the Ekiti State Police Command with the necessary material support to facilitate the process of prosecuting GBV.

4. Protection and Care of GBV Survivors

a) Government has established a Sexual Assault Referral Center – Moremi Clinic, to serve as a one stop medical facility for victims of sexual violence. This facility is located within the Ekiti State Teaching Hospital. Efforts are underway to ensure that additional SARCS are available in other senatorial districts, so that services are not limited to the State capital alone.

b) Government has provided support to the State Shelter for victims of GBV. Government is currently working on a permanent site in response to the evolving needs of victims, this will be in place by October 2020. Efforts are being made to establish additional shelters across the local government areas.

c) The Ekiti GBV Law has provision for a Survivors Fund, which is used to support survivors of GBV as they rebuild their lives. So far this fund has supported at least 160 women.

d) The Government takes a dim view to the rampant cases of sabotage of sexual violence cases, mostly caused by people close to the victims. Efforts are made to ensure that victims feel safe and protected, and families are discouraged from interfering with law enforcement processes. To achieve this in concrete terms the Honourable Attorney- General & Commissioner for Justice issued a legal notice advising citizens of the punitive sanctions against persons hindering prosecution of sexual offences

5) Special interventions.

a) Government recognizes the relationship between poverty and GBV. The economic empowerment of women is a priority for the state government. Women’s economic empowerment is critical for inclusive poverty reduction in Ekiti state. Government’s women economic empowerment programme is not about handing out money but creating opportunities for women to lift themselves out of poverty.

b) Government will continue to promote policies and interventions that keep the girl child in school. Government institutions are constantly monitoring the numbers to make sure that at the end of every school year the numbers of girl child school dropouts are limited.

c) Government has prioritized public education and awareness on GBV. Government awareness programmes are not limited to the State capital. Local Government Councils are actively involved in the state public education program. Government has also formed creative partnerships with a variety of persons, civil society associations and organisations with message transmitting capacity.

[REGISTER] Enugu State Multi-Door Court House, Law Pavilion & Obra Legal Webinar On “Mediation Advocacy & ODR Awareness For Lawyers”

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[REGISTER] Enugu State Multi-Door Court House, Law Pavilion & Obra Legal Webinar On “Mediation Advocacy & ODR Awareness For Lawyers”

THE Enugu State Multi-Door Court House in conjunction with Law Pavilion and Obra Legal will be hosting a webinar on “Mediation Advocacy & ODR Awareness For Lawyers”.

This is contained in a notice which was made available to TheNigeriaLawyer.

The webinar is to be moderated by Mr. Ikechukwu Onuoma, Obra Legal Managing Partner and Mrs. Nnezi Ivenso, Obra Legal Partner.

Meanwhile, the Special Guests in the webinar are:

Chief M.E Eze,
Enugu State Attorney General.

Mr. Jude Ezegwui,
Chairman, NBA Enugu Branch

Mrs. Caroline Etuk,
Director of ESMDC

Furthermore, the panelists are:

Mr. Kenneth Onyema,
ADR Practitioner

Prof. Andrew Goodman,
Convener, Standing Conference of Mediation Advocates (SCMA), UK.

Mr. Yemi Akisanya,
Legal Practitioner.

Meanwhile, the webinar is scheduled to hold thus:

Date: 30th day of September 2020

Time: 2 PM.

To register in advance, click:

bit.ly/mediation-advocacy

TheNigeriaLawyer

[FULLL TEXT] What Buhari Told UN General Assembly On Human Rights, Poverty Eradication, Others

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[FULLL TEXT] What Buhari Told UN General Assembly On Human Rights, Poverty Eradication, Others

President Muhammadu Buhari Tuesday night addressed the United Nations General Assembly on diverse issues ranging from COVID-19 to human rights and poverty eradication.

The text of the president’s speech was sent by his office.

The president spoke on his administrations’ efforts to address poverty in Nigeria and to ensure respect for human rights in the country.

“In order to mitigate its impact on Nigerians, our administration has commenced the disbursement of the sum of N10.9 Billion to households and Micro, Small and Medium Enterprises as palliatives.”

Read Mr Buhari’s full speech below.

HIS EXCELLENCY, MUHAMMADU BUHARI PRESIDENT OF THE FEDERAL REPUBLIC OF NIGERIA AT THE GENERAL DEBATE OF THE 75TH SESSION OF THE UNITED NATIONS GENERAL ASSEMBLY.

22ND SEPTEMBER 2020

Ø Mr. President,

Ø Heads of State and Government,

Ø Secretary-General,

Ø Distinguished Delegates,

Ø Ladies and Gentlemen,

Let me on behalf of the Government and good people of Nigeria, congratulate you on your well-deserved election as President of the 75th Session of the United Nations General Assembly (UNGA). I would like to assure you of Nigeria’s readiness to avail the United Nations all necessary cooperation needed for the fulfillment of your mandate.

2. I wish to also thank the General Assembly for the support accorded His Excellency, Tijjani Muhammad-Bande during his tenure as President of the 74th Session of the General Assembly.

3. We acknowledge the accomplishments of the Assembly under his able leadership, particularly his efforts on attacking global poverty through the Global Coalition on Poverty Eradication.

4. We also commend the tremendous efforts of His Excellency, Antonio Guterres, Secretary-General of the United Nations, in steering the affairs of the organization during this challenging period of the Coronavirus pandemic, as well as his strong commitment to making the UN more efficient and responsive in its international responsibility.

Your Excellencies, Distinguished Delegates,

5. It is my privilege to use this opportunity to congratulate Member States on the 75th Anniversary of the United Nations. Over the past seven decades, the United Nations, as the People’s Assembly, has helped to stabilize the global community.

6. In addition to international peace and security, the UN has undertaken programmes on poverty eradication, women’s empowerment, youth development and humanitarian emergencies.

7. The theme of this year’s General Assembly – “The Future We Want, The United Nations We Need: Reaffirming Our Collective Commitment To Multilateralism – Confronting Coronavirus Through Effective Multilateral Action”, is indeed most appropriate and timely, as it captures our common desire for a renewed and revitalized organization in need of multilateral approaches to the many challenges facing the world.

THE FUTURE WE WANT

8. As we reflect on the future we want and the United Nations we need, we must realize that the peoples of the world not only look up to us: they count on us. If the United Nations system cannot mobilize the world to marshal out a truly effective and inclusive response to the Coronavirus pandemic, then the United Nations would have failed in its core mission of giving expression, direction and solution to the yearnings of the international community.

Excellencies,

9. The future we want must guarantee human rights, human dignity, human prospects and prosperity. The principles of “Leaving No One Behind and Doing No Harm” must be expressed through accountability, strategic growth initiatives and elimination of threats of all kinds.

10. In our quest to provide a future of hope and prosperity for Nigerians, our administration has embarked on measures to ensure enhanced national resilience. We intend to achieve this through the implementation of the Economic Sustainability Plan and the Medium Term National Development Plans for the period 2020-2025 and 2026-2030. We expect that these ambitious initiatives will deliver sustainable economic growth and development to Nigeria.

THE UNITED NATIONS WE NEED

11. Predicated on the values that inspired its creation, the United Nations we need has to remain an agent of progress, by giving expression to the tenets of multilateralism, solidarity and international cooperation. It is within the context of this rules-based multilateral order that the world can find solutions to its many problems.

CONFRONTING COVID-19 THROUGH EFFECTIVE MULTILATERAL ACTIONS

12. The world is currently in the grips of the Coronavirus pandemic. Regrettably, our communities and countries are losing lives. The Coronavirus pandemic has devastated the world economy and strained the capabilities of the health system of many countries, including our own country.

13. In the aftermath of Coronavirus outbreak in Nigeria, we prioritized vulnerable groups, including women, children, older persons and the unemployed, in our efforts to provide medical and social assistance to cushion the socio-economic effects of the disease.

14. Accordingly, we have expanded our National Social Register, to include an additional 1 million Nigerians. Our National Social Investment Programme (NSIP) has been the vehicle for reaching out to the poor and vulnerable members of the Nigerian population, as well as providing cover for over 22 million households.

15. I use this opportunity to commend the efforts of the United Nations and the World Health Organization in combating the Coronavirus pandemic.

16. I note, with appreciation, the $2 Billion United States Dollars Global Humanitarian Response Plan launched by the UN Secretary-General to fund the Coronavirus response in the poorest countries of the world.

17. I also commend his call for cease-fire in conflict areas, to enable humanitarian assistance reach groups vulnerable to Coronavirus .

Excellencies,

18. I should also state that Nigeria is committed to working with other Member States in the spirit of global cooperation and solidarity to promote human health and general well-being. Nigeria will continue to partner with the WHO and some countries to ensure accelerated development and manufacturing, as well as uninhibited supply of safe and effective Coronavirus vaccines to all.

POVERTY ERADICATION

19. In order to mitigate its impact on Nigerians, our administration has commenced the disbursement of the sum of N10.9 Billion to households and Micro, Small and Medium Enterprises as palliatives.

20. In addition, we have established a five hundred billion (N500 billion) fiscal stimulus package and sustained delivery of humanitarian and social interventions to poor and vulnerable households, while our Central Bank has launched a N3.5 trillion-stimulus package to boost manufacturing and facilitate import substitution.

21. The international community will need to cooperate in addressing the scourge of poverty, particularly in developing countries. It is in this regard, that we commend the President of the 74th General Assembly for launching an Alliance for Poverty Eradication in June.

22. We encourage global leaders, particularly leaders from the global North, to support the Alliance at this time when the COVID-19 pandemic is reversing gains made in the achievement of the 2030 Sustainable Development Goals and is pushing an additional half a billion people into extreme poverty.

SUSTAINABLE GROWTH AND DEVELOPMENT

Mr. President,

23. As we mark the beginning of the UN Decade of Action for the implementation of the Sustainable Development Goals, Nigeria has made significant strides in domesticating the SDGs.

24. There is an ongoing re-alignment of the National Statistical System (NSS) with the requirements and indicators of the SDGs. This is expected to ensure effective tracking and monitoring of the SDGs and guide SDG interventions across the country.

25. Nigeria has also developed its home-grown Integrated Sustainable Development Goals model (iSDG Model) – an analytical framework for assessing how policy-making can better address the indivisible nature of the SDGs.

DISARMAMENT, INTERNATIONAL PEACE AND SECURITY

Excellencies,

26. Nigeria remains deeply concerned over the illicit trade, transfer, and circulation of small arms and light weapons, particularly on the continent of Africa.

27. We urge the international community to renew efforts to stem this traffic and promote the Arms Trade Treaty in order to codify accountability in the on-going battle against trans-border crimes, including terrorism and acts of piracy.

TERRORISM/COUNTER-TERRORISM

Excellencies,

28. The litany of sophisticated terrorist attacks across the globe is a harsh reality of the challenges the world is facing today. We must therefore redouble our efforts to ensure collective security.

29. In Nigeria, we are still facing violent extremism from the insurgency of Boko Haram and bandits. We continue to count on our strong cooperation with UN Counter-Terrorism bodies and neighbouring countries to overcome the terrorists in the Lake Chad Basin and the wider Sahel Region.

30. We will vigorously sustain the rehabilitation, reconstruction and resettlement of victims of terrorism and insurgency in the North-East. The North-East Development Commission has been established for that purpose.

NUCLEAR DISARMAMENT

Mr. President,

31. Nigeria is committed to universal nuclear non-proliferation. In this connection, we recall the adoption of the landmark Treaty on The Prohibition of Nuclear Weapons, which opened for signature on 20 September 2017. Nigeria participated actively in the processes leading to its adoption and was an early signatory and ratifier.

32. With less than ten ratifications needed for the TPNW’s entry into force, we urge other member states who have not done so to quickly ratify the Treaty for the actualization of its important objective.

CLIMATE CHANGE

Excellencies,

33. Climate Change is an environmental crisis which requires urgent action. Our Administration is conscious of the fact that the attainment of national development targets would be greatly impeded unless the consequences of climate change are addressed holistically in line with the Paris Agreement.

34. To this end, Nigeria has intensified climate action through the upward review of reduction in greenhouse gas emission under the Nationally Determined Contributions, which are climate change targets under the Paris Agreement.

35. Nigeria remains steadfast in our commitment to the revitalization of Lake Chad. We are convinced that recharging the Lake will improve the living conditions of our people in the area, promote inter-state cooperation, strengthen community resilience, and assist in addressing environmental and security challenges threatening the region and its resources.

36. Let me, therefore, reiterate the call for international support for the sub-regional efforts to raise the $50 billion USD required to actualize this initiative.

MIGRATION

Excellencies,

37. Nigeria experiences high internal and external migration due to the size of its population, economic situation and climate. We are therefore fully committed to migration management and prevention of irregular migration and human trafficking.

38. I enjoin the international community to also communicate the positive contributions of migrants, particularly in countries of destination, in order to combat racial discrimination and xenophobic attacks, and facilitate the social integration and protection of migrants.

ILLICIT FINANCIAL FLOWS

Mr. President,

39. The global aspiration to recover from the impact of the Coronavirus pandemic will not be fully met without addressing existing structures that make it more difficult for countries to generate and retain their financial resources.

40. It is in this regard that I thank the immediate past Presidents of the General Assembly and the Economic and Social Council, Ambassador Tijjani Muhammad-Bande and Ambassador Mona Jul, respectively, for jointly launching the High-Level Panel on International Financial Accountability, Transparency and Integrity for Achieving the 2030 Agenda.

HUMAN RIGHTS

Mr. President,

41. In the area of human rights, Nigeria has passed a number of human rights-related bills into law. The bills include: the Anti-Torture Act, the Comprehensive Treatment and Care for Victims of Gun-Shot Act, as well as the National Senior Citizens Centre Act. In addition, Nigeria has launched a National Action Plan for Preventing and Countering Violent Extremism.

42. This measure is designed to strengthen institutions, coordinate the prevention of violent extremism, enhance the rule of law, access to justice and human rights as well as engaging communities and building resilience and integrated strategic communication.

WOMEN EMPOWERMENT/GENDER PARITY

Mr. President,

43. The United Nations has made progress in advancing gender equality and women’s empowerment through initiatives such as the Beijing Declaration and Programme of Action and the Convention on the Elimination of All Forms of Discrimination Against Women. The creation of the United Nations Entity for Gender Equality and Empowerment of Women (UN-Women), in July 2010, was an important milestone.

44. Nigeria acknowledges the importance of gender equality and recognizes the critical role that women play in development. We also recognize that the achievement of the Sustainable Development Goals and other internationally-agreed Development Agenda depend largely on the empowerment of women. Nigeria will sustain its affirmative stance through women empowerment initiatives.

QUALITY EDUCATION

Mr. President,

45. Quality education for all is the cornerstone of sustainable development.

46. In this connection, I am happy to announce that the Government of the Federal Republic of Nigeria will be hosting the 4th International Conference on Safe Schools in 2021.

47. I invite you all to Nigeria to participate in the Conference which aims to advocate for the protection of education from attack as we work together towards the future we want.

UNITED NATIONS REFORM

Mr. President,

48. As we urge and strive for inclusion within our societies, we must also ensure inclusion prevails in our collective action as members of the International Community. Nigeria supports the expansion of the UN Security Council to reflect the diversity and dynamics of the 21st Century. Africa deserves permanent seats in the United Nations Security Council.

CONCLUSION

Mr. President

49. I will conclude by reaffirming Nigeria’s commitment to promoting international peace and security and sustainable development, as well as strengthening partnerships and cooperation with international and regional organisations.

I thank you.

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