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.

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

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.

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

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.

The Federal Government has expressed worry over multinational companies’ usage of the nation’s underground water resources for commercial purposes without obtaining license.

The Minister of Water Resources, Mr Suleiman Adamu, said this in Abuja on Tuesday at a joint press conference with the Minister of Information, Alhaji Lai Mohammed, to address the controversies surrounding the National Water Resources Bill.

Adamu said it was worrisome that without a law to protect the nation’s water resources sector, indiscriminate usage would not be addressed, hence the need for the passage of the National Water Resources Bill into law.

According to him, Federal Government was not interested in taking over the control of water resources in states, but to create an enabling environment for effective water resources management in line with global best practices.

Adamu said the bill would empower irrigation farmers to form Water Users Association for effective operation and maintenance of irrigation infrastructure and sustainable development.

On licensing of borehole drilling, the Minister said with the new bill in place, commercial borehole drillers would be mandated to obtain licenses, adding that no license was needed for domestic extraction of water.

“Nobody says you should not drill borehole in your house, but the issue is that you cannot be taking water for commercial use at the expense of the people, so this bill is actually protecting the rights of the people to use their resources.

“The other issue is the proliferation of boreholes in this country, this is the only country in the world that you drill borehole without the authorities knowing.

“When I was told there are over 1,000 boreholes in Abuja alone, I could not believe it, the recent earth tremor was linked to borehole drilling,” he said.

Adamu said the ministry through the Nigeria Hydrological Services Agency, had the responsibility to monitor the groundwater resources to ascertain pollution, and ensure sustainable use of water resources.

According to him, the bill was a consolidation of all water resources laws and policies from time immemorial and should not warrant any controversy or criticism.

The Minister of Information, Alhaji Lai Mohammed, said the bill was for the good of the nation and had no hidden agenda whatsoever.

“Also, we cannot rule out deliberate mischief by some of those who have been portraying the Bill as a new source of conflict
whatsoever.

“Also, we can not rule out deliberate mischief by some of those who have been portraying the Bill as a new source of conflict.

“We are therefore using this opportunity to appeal to Nigerians to avail themselves of the provisions of the Bill to avoid being misled by those who have chosen to politicise it,” Mohammed said.

The News Agency of Nigeria (NAN) reports that the National Water Resources Bill which was first introduced in 2018, was rejected by the 8th Assembly, and has faced continuous criticism following its reintroduction in the 9th assembly.

Some critics of the bill say if the bill is passed into law, it may endanger national unity and dispossess states of their rights to their water resources.

The President of the Nigerian Bar Association, Mr. Olumide Akpata has held an interactive session with the members of the Association in Nasarawa State, on the welfare of Lawyers amongst others.

This is contained in a statement issued by the NBA Publicity Secretary, Dr. Rapulu Nduka which was made available to TheNigeriaLawyer (TNL).

The statement reads:

NBA PRESIDENT’S INTERACTIVE SESSION WITH LEGAL PRACTITIONERS IN NASARAWA STATE

Dear Colleagues,

As part of the efforts of the leadership of the Nigerian Bar Association (NBA) towards ensuring that the NBA works for its members and Nigeria at large, and in fulfillment of his promise to routinely interact with the membership of the Association, the NBA President, Mr. Olumide Akpata on Tuesday 22/9/2020 held an interactive session with legal practitioners in Nasarawa State.

At the event, the first session of which was attended by the Executive Governor, the Deputy Governor, the Speaker of the House of Assembly, the Chief Judge and the Attorney General of Nasarawa State, as well as the NBA Branch Chairmen of Lafia and Keffi Branches, the NBA President urged the executive arm of Government in Nasarrawa State to pay more attention to the Judiciary in the areas of financial autonomy, infrastructure of courts and Judges’ welfare.

During the subsequent interactive session which was only attended by the members of the NBA, the President discussed the welfare and remuneration of lawyers and how to Improve the earning capacity for law firms. Other issues discussed were the incessant harassment and intimidation of lawyers by security agencies; access to finance for legal practitioners; health insurance for members of the Association; factors militating against efficient administration of Justice; the welfare and inclusion of young lawyers as well as the need for collaboration with International Federation of Female Lawyers (FIDA) and African Women Lawyer’s Association (AWLA) to effectively tackle the issues affecting women.

Further, and in line with his campaign promise of investing in the capacity building of lawyers, the NBA President promised that the Institute for Continuing Legal Education (ICLE) accomodating a Centre for Commercial Law Studies would be up and running before the end of the year so that our members can take the benefit of the institute to enhance their capacity.

The NBA President pointed out that the essence of visiting various States in Nigeria is to discuss issues peculiar to different branches, in order to enable the NBA live up to its responsibilities to members of the legal profession and the society at large. The NBA President looks forward to more interactions with other NBA branches.

Dr. Rapulu Nduka
Publicity Secretary,
Nigerian Bar Association

The Federal Inland Revenue Service (FIRS) has made a clarification regarding the payment of stamp duties in Nigeria

This is contained in a press release issued by the Executive Chairman of the Service, Muhammad Nami made available to TheNigeriaLawyer (TNL)

“In response to requests by some tax payers seeking clarification on the current administration of Stamp Duties Act in Nigeria, the Federal Inland Revenue Service (FIRS) hereby provides the following clarifications to guide tax payers and the general public:

1. Stamp Duty is a tax payable in respect of dutable instrument as provided under the Stamp Duties Act, CAP 58, LFN, 2004 (as amended). Such instruments include Agreements, Contracts, Receipts, Memorandum of Understanding (MOU), Promisory Notes, Insurance policies and other stipulated in the Schedule to the Stamp Duties Act.
2. Origin/Background of Stamp Duties in Nigeria: –Stamp Duties into effect as a result of Ordinance 41 of 1939. The Stamp Duties Act has undergone several amendments over the years up to the Finance Act of 2019. The most recent amendment recognised technology, e-commerce and cross border transactions in line with global practice and current economic realities.
3. Chargeable Transactions and Rates: – Stamp Duty is chargeable on both physical and electronic instruments in two ways i.e. Ad-valorem:- where duty payable is a percentage of the consideration on an instrument; or Flat Rate:- where a fixed sum is chargeable irrespective of the consideration on dutable instrument or document.
4. Table of Rates

5. Administration of Stamp Duties in Nigeria
6. Section 4(1) of the Stamp Duties Act provides that the Federal Inland Revenue Service shall be the only Competent Authority to impose, charge and collect upon instruments where such instruments relate to matters executed between a company and any person
7. ii. Section 4(2) of the Stamp Duties Act provides that the relevant tax authority of a state shall collect duties in respect of instruments executed between individuals.

• iii. In respect of banking transactions, the FIRS is vested with the powers to collect stamp duties on all bank transactions.

1. iv. As such, the powers given to the State Government through their respective revenue authorities to administer stamp duties by ensuring the assessment, collection and accounting for stamp duties between individuals into the State Government revenue accounts does not include banking transactions
2. The Stamp Duty Commissioner is appointed by the relevant tax authority (Federal or State) as prescribed by jurisdictional authority to administer the Act and to supervise the Stamp Duties office; adjudicating/assessment, stamping, the imposition of penalties where necessary, ensuring the security of stamped instruments, accounting for duties collected.
3. Payment and remittance of stamp duties on receipts:-

A fixed rate of N50 FIRS adherence stamp is applicable in respect of all receipts. A N50 Stamp Duty is also due from customers in respect of electronic transfers done by them through the Money Deposit Banks (MDBs) in Nigeria where the transfer is N10, 000amd above. The MDBs have the obligation to deduct and remit the stamp duties due on such transactions

7. Remittance of Stamp duties

• Money Deposit Banks shall remit stamp duties collected on behalf of the FIRS into the FIRS Stamp Duties Account with the Central Bank of Nigeria
• In the case of Ad-valorem, the stamp duty is chargeable at the prescribed rates and shall be remitted to the Stamp Duties Account of either the Federal or the State Government.

Please note that the stamp duties chargeable on all electronic transfers of money (including those initiated by an individual and received by another individual) through any Money Deposit Bank in Nigeria, shall be remitted into the FIRS Stamp Duties Account ONLY. This account is a Federation Account; the revenue accruing therein is distributed monthly to the three tiers of government in Nigeria (i.e the Federal, State and Local Governments) at the Federation Accounts Allocation Committee (FAAC) meetings.

8. Burden of Payment
9. The burden of payment of stamp duties whether fixed or Ad-valorem is that of the beneficiaries of a contract, or Money Deposits Banks customers who transfer an amount of N10, 000 and above from his account to another customer’s account. In any case, the party making payment shall have the obligation to account for the applicable stamp duties
10. The MDBs, MOAs, Landlords, and other executors of chargeable transactions are only agents of collection whose duties are to ensure that the stamp duties due on each transaction is remitted to the Federal or State Governments stamp duties Account as and when due.

• It is the responsibility of MDAs, MDBs, Companies, Landlords, Executors etc. to ensure that service providers, contractors, tenants etc. pay stamp duties due on agreements, receipts and other dutable instruments

9. FIRS Adhesive Stamps vs Postage Stamp

It is necessary to state that postage stamp is administered by NIPOST for the purposes of delivery of items and documents. It does not denote duty and, therefore, not a substitute for the FIRS adhesive stamp which is produced for the sole purpose of stamp duty payment. Section 5(2) of the Stamp Duties Act provides that stamp duty may be denoted by an adhesive stamp. To this end, the Service produced and launched FIRS adhesive stamps for denoting stamp duty.

10. Penalties and Interest

Failure to deduct or remit stamp duties into the Federal or State Stamp Duties Account attracts penalty and interest as stipulated in the Stamp Duties Act, CAP 58, LFN, 2004 (as amended).

11. Conclusion

The FIRS is prepared to reposition Stamp Duties and make it the next major revenue source for Nigeria. As revenue from oil and gas continues to dwindling due to global fail in demand and price, indirect taxes such as Stamp Duty remain the viable and sustainable alternative revenue source for funding budgetary requirements by the Nigerian Government.

We hope that the above clarification and information on general or specific clarifications contained in the Stamp Duties Act and Public Notices by the Service would provide adequate information and guidance for the administration of stamp duties in Nigeria.