Opinion
Tax Rights And Tax Obligations: Tow Sides Of the Se Coin
It is common knowledge that taxation plays a vital role in the economic development of every country whether developed, developing or under developed, and Nigeria is no exception. Government at all levels depends on the tax it collects to run the affairs of the State and it is the duty of every taxable citizen to contribute their quota to this effect. Without taxes, there can be no country.
According to the Constitution of the Federal Republic of Nigeria 1999: Section 24 (f) of 1999 Constitution (as amended) it states that “it shall be the duty of every citizen to declare his income honestly to appropriate and lawful agencies and pay his tax promptly”. This is a legal requirement and it is fundamental to the successful operations of the country. Mind you, it is not an option or a recommendation but an obligation of every Nigerian citizen.
Some Nigerian Tax laws and Regulations which require compliance to tax payment include: Federal Inland Revenue Service (Establishment) Act (FIRSEA), Cap F36 LFN 2007; Personal Income Tax (PITA ), Cap P8, LFN 2004 as amended; Petroleum Profit Tax Act (PPTA), Cap P13, LFN 2004 as amended; Companies Income Tax (CITA), Cap C21, LFN 2004 as amended; Value Added Tax Act (VATA), Cap V1,LFN 2004 as amended; Tertiary Education Trust Fund (Establishment, Etc) Act (TETFEA) 2011 as amended; Stamp Duties Act (SDA), Cap S8, LFN 2004 as amended; Capital Gains Tax Act (CGTA), Cap C1, LFN 2004 as amended; National Information Technology Development Agency Act and the provisions of the Finance Act 2019, 2020, 2021 and 2023. These laws have provided the legal framework containing various tax obligations of a taxpayer.
Every taxpayer has certain rights such as: right to non-discrimination, transparency and accountability, adequate notice and information, redress, compliance assistance amongst others. But with these rights come responsibilities and obligations that must be fulfilled in compliance with the country’s tax laws. Some taxpayers fall short in fulfilling their tax obligations not necessarily because they want to but for lack or poor understanding of these obligations. This piece aims at shedding light on the key tax obligations of taxpayers in Nigeria.
The obligations of Nigerian taxpayers include, but are not limited to the following: registration for tax: Taxpayers are obligated to register with the appropriate tax authorities, depending on the type of tax they are liable for. This includes obtaining a Taxpayer Identification Number (TIN) from the Federal Inland Revenue Service (FIRS) for companies and the Joint Tax Board (JTB) for individuals.
Another obligation expected of taxpayers is record keeping. Taxpayers are required to maintain accurate and up-to-date records of their financial transactions, including income, expenses, assets, and liabilities. These records are essential for filing tax returns, substantiating deductions, and complying with tax audits. Record keeping is not common practice among small businesses. Yet it is the foundation for fulfilling your tax obligations. If you do not keep your records, how would you know what taxes you are meant to pay?
It is also the obligation of a taxpayers to file tax returns within the prescribed timelines. Individuals are required to file their Personal Income Tax (PIT) returns annually, while companies must file their Corporate Income Tax (CIT) returns within six months after the end of their financial year. Other tax returns, such as VAT returns and WHT returns, may also be required depending on the taxpayer’s activities. All too often, taxpayers think that if they do not make profits, or do not have a turnover above N25 million, then they are not required to file. This is not true. Filing returns is to be made whether or not you made profits or losses. As long as you are a taxpayer, you ought to file returns with the relevant tax authority.
Flowing from this obligation is the obligation to pay taxes—the most commonly spoke about obligation. Taxpayers have an obligation to pay the taxes they owe to the relevant tax authorities. This includes the timely remittance of Personal Income Tax, Companies Income Tax, Value Added Tax, Withholding Tax, and other applicable taxes. They also owe it as an obligation to comply with tax deductions. Employers and businesses that make payments subject to withholding tax (WHT) must deduct the appropriate tax amount at source and remit it to the tax authorities. This includes deducting WHT from salaries, contracts, dividends, interest, and other relevant payments.
Furthermore, taxpayers are required to provide accurate information and documentation as requested by tax authorities. This includes providing supporting documents for deductions, exemptions, and claims made on tax returns as well as cooperating with tax audits and investigations, providing requested information and records, and responding to inquiries in a timely and accurate manner.
To crown it all, taxpayers must comply with all relevant tax laws and regulations which includes staying updated on changes in tax laws and fulfilling their obligations accordingly.
By understanding and diligently leaving up to tax obligations, individuals and businesses actively participate in the development and progress of the country, ensuring a more prosperous, greater and equitable society for all.
Rachel Jantiku, is a researcher and writes from Abuja.
A pro-democracy group, the Progressive Group for Democracy (PGD), has called on President Bola Tinubu to intervene and stop local government officials in Lagos State from pursuing unconstitutional third terms in upcoming council elections.
The group alleges that officials in Agbado Oke-Odo and Ikosi Isheri Local Council Development Areas (LCDAs) are exploiting legal loopholes to extend their tenures, in violation of Nigeria’s Constitution.
Speaking at a press conference in Abuja on Tuesday, PGD National Coordinator Aladesanmi Abiodun Salawu described the move as a “clear violation” of constitutional provisions and a threat to Nigeria’s democracy.
He invoked President Tinubu’s historical opposition to tenure elongation, referencing the president’s fierce resistance to former President Olusegun Obasanjo’s third-term bid in the early 2000s.
“As a pro-democracy group, we are reminded of President Tinubu’s fierce opposition to Obasanjo’s third-term agenda. President Tinubu stood firmly against constitutional manipulation then. Where is the president’s voice now?” Salawu asked.
The PGD alleges that the officials in question assumed office following the deaths of elected chairpersons, took oaths of office, and later won full terms in subsequent elections.
“Their current bids for re-election, the group argues, constitute an unconstitutional third term. Salawu cited the Fourth Alteration to the Constitution, signed into law by former President Muhammadu Buhari in 2018, which prohibits individuals from seeking a third term after completing a predecessor’s tenure and winning a subsequent election.
“Today, we stand at a very dangerous crossroads. The same anti-democratic forces that our heroes fought against during the June 12 struggle are re-emerging in Lagos State,” Salawu said.
“In Agbado Oke-Odo and Ikosi Isheri LCDAs, we are witnessing a calculated attempt to normalise constitutional violations through the backdoor.”
The group also criticised Lagos State Governor Babajide Sanwo-Olu, accusing him of complicity due to his silence on the issue. “As the chief security officer of Lagos State, (Sanwo-Olu)has a constitutional duty to uphold the rule of law. His silence is not just concerning; it is complicity,” Salawu said.
The PGD urged President Tinubu to publicly denounce the third-term bids and called on the Attorney General of the Federation to issue an advisory on term limits for local government administrations.
It also demanded that the Lagos State Independent Electoral Commission (LASIEC) disqualify candidates seeking unconstitutional terms.
“These individuals in Agbado Oke-Odo and Ikosi Isheri LCDAs must withdraw their candidacy immediately. We are not making a request; we are stating what the constitution already mandates,” Salawu declared.
The group vowed to challenge the alleged violations through legal means, including mobilising civil society, approaching the courts, and organising peaceful protests if necessary.
“The Lagos Society for Good Governance will utilise every legal means available to challenge this dangerous precedent,” Salawu added.
BY ABUBAKAR YUSUF
History was made again today at the National Assembly Service Commission NASC as the newly appointed as Executive Chairman,Dr Saviour Enyiekere and his Commissioners, was sworn in by President Bola Ahmed Tinubu at the Presidential villa to signify the beginning of another five years journey for the new management of the Commission.
Dr Enyiekere who was appointed along with his 12 commissioners representing the six geopolitical zones on 20th, February, 2025, assumed duty on 5th, May, 2025 few months after their appointment after been taking oath office.
He took the oath of office as the sixth National Assembly Service Commission Chairman since the inception of the Commission over four decades ago .
Until his appointment, Enyiekere, an environmental specialist, was the Deputy Chief of Staff to the Senate President and had played a leading and strategic roles in the last 19 months before his elevation.
Soon after he took the oath office along with his commissioners , he assumed duty and was hosted by management and staff of the National Assembly Service Commission NASC and by extension, the National Assembly management led by Barrister Kamoru Ogunlana, the new Clerk to the National Assembly CNA.
Fresh and determined to make a difference,While acknowledging the audience along with his new commissioners , he described today’s occasion as unique with the date falling to 5/5/2025, stating his determination to work with all stakeholders at the NASC and NASS.
He eulogised the outgone leadership of the commission and also paid a glowing trubutes to the deceased ones , acknowledging their unique performance and contributions to the development of the commission in all areas.
Enyiekere who solicited for the cooperation of the management, staff and staff union , promised to prioritize the welfare and well-being of staff of the commission.
The New Executive Chairman , National Assembly Service Commission NASC, Dr Saviour Enyiekere also promised to work harmoniously with the management of the commission , staff, and members of Parliamentary Staff Association PASAN.
Dr Saviour who attracted a conference hall that was filled to capacity bare his mind of carrying all and sundry along in his new administration .
Assertive, young and brilliant to manage the affairs of the commission, he promised to promote and sustain the legacies of management and previous leadership saying their contributions was indelible on the sands of time.
He used the opportunity to appreciate Nigeria’s President and reiterated his commitment along with his commissioners to promote and protect the Renewed Hope Agenda of the President Bola Ahmed Tinubu’s administration, with full support the leadership of the National Assembly under Senator Godswill Akpabio and Rt Honourable Tajudeen Abbas, lauding them for a job well-done and careful selection of the new Chairman and members/commissioners of the commission.
While describing the new responsibility as hectic and challenging, , saying with prayers , God will see us through.
Dr Saviour Enyiekere who promised to keep intact the good records of NASC management and the staff union , so as to ensure harmonious working relationship going forward.
During the handing over ceremony, The Secretary to the Commission, Mr
Lucky U. Ikharo, while presenting the handover documents to the new NASC boss, pledged the total commitment of the NASC Management towards the effective performance of the Commission’s assignment.
Speaking further during the handing and talking over ceremony at the Commission’s Conference Room, the new NASC boss told officials of the National Assembly Service that his leadership would emphasise the welfare of the workers of the Service, harmonious working relationship and productivity.
The new Chairman and his commissioners anxious to make a difference asked all stakeholders to extend their fellowship, admonition and possibly corrections.
Dr Saviour , a grassroot politician , with indepth experience in civil and political exposure, promised to make a difference without further delay .
The entire National Assembly Service Commission NASC bounced back to life after three months since the exit of the former Executive Chairman , National Assembly Service Commission NASC, Engr Ahmed Kadi Amshi FNSE.
Highlights of the occasion included group photograph, media interview and interactions with the management and staff of both the National Assembly Service Commission NASC, National Assembly leadership led by Barrister Kamoru Ogunlana along with the new commissioners.
With his assumption of duty and his promises, no doubt a new dawn has encapsulated and heralded the National Assembly Service Commission NASC and his leadership.
In a goodwill message, the Clerk to the National Assembly, Barrister Kamoru Ogunlana, assured the new Commission of the full co-operation of the National Assembly Management towards achieving success. He, however, pleaded with the Commission to carry the National Assembly Management along on key decision-making.
The Honourable Commissioners that reported to duty alongside the Chairman include: Mr. Hanmation Mark Tersoo and Mr. Salisu Umar Agboola-Balogun (North-Central); Alhaji Lawan Maina Mahmud and Aminu Ibrahim Malle (North-East); Senator Suleiman Othman Hunkuyi and Hon Yusuf A. Tabuka (North-West), Chief Festus Ifesinachi Odii (South-East), Mary Samuel Ekpenyong and Mr Patrick Giwa (South-South), Mrs Taiwo Olukemi Oluga and Ipesa-Balogun, Afeez (South-West, with
The Honourable Commissioners that reported to duty alongside the Chairman include: Mr. Hanmation Mark Tersoo and Mr. Salisu Umar Agboola-Balogun (North-Central); Alhaji Lawan Maina Mahmud and Aminu Ibrahim Malle (North-East); Senator Suleiman Othman Hunkuyi and Hon Yusuf A. Tabuka (North-West), Chief Festus Ifesinachi Odii (South-East), Mary Samuel Ekpenyong and Mr Patrick Giwa (South-South), Mrs Taiwo Olukemi Oluga and Ipesa-Balogun, Afeez (South-West), with Festus Ifesinachi Odii not yet resume from the South-East .
Written BY ABUBAKAR YUSUF on yus.abubakar3@gmail.com.
By Capt. Caleb Danladi Bako
The global shipping industry is the lifeblood of international trade, with nearly 90% of goods transported by sea. Behind this vast network of commerce are the seafarers professionals whose dedication keeps the world’s economy afloat. Yet, while the focus often falls on operational efficiency, safety, and environmental concerns, an equally critical aspect remains largely in the shadows: the mental health and wellbeing of those who spend months away from home, isolated and often battling invisible struggles.
Having worked both at sea and now within the maritime industry ashore, we have witnessed firsthand the emotional challenges faced by seafarers. Life at sea is often romanticized, but the reality is far more complex. Prolonged isolation, communication barriers, high-pressure environments, and the unpredictability of life at sea contribute to a unique mental health crisis that has, for too long, gone unspoken.
A seafarer’s life revolves around routines, watches, and operations that leave little room for personal downtime. The absence of family support systems limited recreational facilities, and minimal mental health resources onboard amplify feelings of loneliness and helplessness. Recent studies, including those by the Mission to Seafarers and the International Seafarers’ Welfare and Assistance Network (ISWAN), reveal alarming rates of depression, anxiety, and even suicidal ideation among crew members. These findings highlight a pressing need for the industry to prioritize mental health with the same seriousness as physical safety.
The COVID-19 pandemic further exposed and intensified these struggles. Hundreds of thousands of seafarers were stranded aboard ships, unable to disembark for months beyond their contracts. Crew change crises turned ships into floating prisons, exacerbating feelings of abandonment and mental exhaustion.
Though some shipping companies have since introduced mental health initiatives such as access to tele-counselling and mental wellness apps, these measures are still the exception rather than the norm.
Mental health challenges at sea are not merely personal struggles; they can have direct safety implications. Fatigue, anxiety, and depression diminish focus and decision-making ability, increasing the risk of accidents. Thus, protecting seafarers’ wellbeing is not only a moral obligation but a safety imperative for the entire industry.
As industry experts and former seafarers, we believe urgent cultural change is required. Shipping companies must move beyond token programs to embed mental health care into the fabric of maritime operations.
Practical steps include mandatory mental health training, confidential support systems, improved internet connectivity for family contact, regular shore leave, and destigmatization of seeking help.
It is time to bring the untold struggles of seafarers into the light. By acknowledging their mental health needs and committing resources to support them, we honor not only their critical role in global trade but their fundamental humanity.
Capt. Caleb Danladi Bako
Maritime expert and Academic Researcher
E-mail: Caleb.Danladi@plymouth.ac.uk, dancb2k@yahoo.com
Phone: +2348064218253