Analysis
THE TAX REFORM ACT — PROCESS FAILURE, CREDIBILITY CRISIS, AND THE IMPERATIVE OF PUBLIC ACCOUNTABILITY
By Obiageli ‘Oby’ Ezekwesili
As a practitioner in economic policy, I am naturally disposed to support tax reforms that strengthen growth, equity, fiscal sustainability, and state capacity—without compromising core principles of taxation or the credibility and legitimacy of the lawmaking process.
*Unfortunately, the Nigerian Tax Reform Act—as currently handled—suffers a deficit of both policy coherence and process credibility.*
What should have been a confidence-building, growth-enhancing reform has instead become a source of confusion, distrust, and resistance—driven largely by process failure, policy incoherence, and political tone-deafness.
*The gazetting controversy is an assault on constitutional democracy*
All actions so far taken by the Executive and Legislative branches regarding the gazetting of a wrong version of the recently passed and assented Tax Reform Act constitute a grave threat to constitutional governance and must be halted.
The version that was gazetted reportedly contains constitutionally-troubling provisions that raise serious concerns, including:
• provisions lacking clear, traceable legislative origin;
• expansions of administrative discretion that weaken taxpayer protections; and
• federalism and legality issues that demand immediate clarification.
*Stop, rescind, and reset the process in the public interest*
I call on the Executive and Legislature to prioritize the public interest and immediately:
1. Terminate and rescind all steps taken on the wrong gazetted version;
2. Suspend implementation of any version pending a credible resolution; and
3. Restart transparently, returning to the Legislature for a renewed process that begins from the Public Hearing stage, so Nigerians can see, test, and trust the text that will govern them.
Accordingly, the @NGRPresident @officialABAT should announce an immediate postponement of implementation of whatever version is currently being treated as the operative Tax Reform Act, until the integrity of the legislative text is resolved beyond doubt.
*“Re-gazetting” without investigation is not accountability*
Gazetting a wrong Bill as an Act is prima facie unlawful and potentially unconstitutional. If the wrong version was knowingly substituted or altered, then it may also implicate serious criminal liability.
It is therefore deeply troubling that the National Assembly appears to have proceeded by merely instructing a “re-gazetting” of the “right version” without a transparent, independent inquiry into how this happened.
That approach does not meet democratic standards. It compounds the harm.
*Nigeria is not a personal grocery shop*
The Executive and Legislative branches must stop running Nigeria like a personal grocery shop where rules are bent, processes are improvised, and the public is asked to accept “corrections” without accountability.
*This pattern of the Executive and Legislature acting in ways that negate democratic norms of public accountability while ignoring public outcry cannot continue.*
*A functioning democracy requires that when something this significant goes wrong, government triggers a system check: review, investigation, evaluation, and full disclosure.*
Public accountability is to good governance what water is to fish.
*Nigerians deserve the full facts: error or forgery?*
Nigerians deserve to know: How did a wrong version come to be gazetted in the first place?
*I join many citizens demanding a transparent, independently constituted probe to establish whether this was*:
• an innocent administrative error; or
• a deliberate act of document substitution—i.e., officials knowingly causing a text to be published as an Act of the National Assembly when it was not the text duly passed.
If any alteration or substitution was done with intent to deceive, the public deserves to know:
• who altered or substituted the authentic text;
• who authorised it or knew about it; and
• what safeguards failed—and why.
*What should happen on January 1, 2026*
*The proper and only thing that should commence on January 1, 2026 is an Inquiry Process that will:*
1. Establish the factual divergence between the authentic legislative text and the gazetted text;
2. Identify the point(s) of alteration/substitution in the chain of custody;
3. Determine who authorised, enabled, or had knowledge of it;
4. Assess intent, recklessness, or gross negligence; and
5. Apply appropriate administrative sanctions and, where warranted, criminal liability.
*Nigeria cannot build a credible tax system on a credibility crisis.*
*A tax reform that lacks legitimacy will not command voluntary compliance. A democratic government that evades accountability cannot deliver good governance.
This must be stopped. The facts must be established. The process must be reset.
Obiageli “Oby” Ezekwesili is Founder, SPPG- School of Politics, Policy and Governance.
THIS WRITE UP IS ENDORSED AND AMPLIFIED BY THE GOOD GOVERNANCE GROUP (GGG)
Analysis
Ozoro Festival Scandal Sparks National Debate on ‘Weaponised Traditions’ and Cultural Reform
The controversy surrounding the Ozoro Festival in Delta State has ignited a nationwide debate over harmful cultural practices, following viral videos showing acts of sexual violence and widespread outrage across Nigeria.
The scandal has led to the arrest of six suspects by the police, including a community leader, but many Nigerians argue that the response falls short of justice and fails to address deeper cultural issues.
Critics have described the Ozoro Alue-Do Festival as a “weaponised tradition,” accusing it of reinforcing misogyny and enabling abuse under the guise of cultural celebration. Some members of the Isoko community, however, insist the issue is being misrepresented.
A female indigene, who spoke anonymously, condemned what she described as systemic discrimination against women within the culture, alleging that harmful practices are often excused and victims silenced.
“Women are blamed even in cases of abuse, while perpetrators are shielded,” she said, pointing to long-standing traditions that, in her view, enable injustice.
But cultural analyst Anote Ajelouruo cautioned against sweeping generalisations, arguing that the festival’s origins must be understood within historical context.
He noted that fertility rites were common in many ancient societies and said isolated incidents of misconduct should not define an entire cultural heritage.
“Every society had practices shaped by limited knowledge at the time. What matters is ensuring such traditions are not hijacked or abused,” he said.
Lessons from Ibadan
Observers say reform is possible, pointing to the transformation of the Oke’Badan Festival in Ibadan, which has evolved from a chaotic and unsafe event into a structured cultural celebration.
Journalist and historian Temilade Adeyemi recalled that the festival was once notorious for harassment of women, with vulgar displays and public misconduct.
Today, however, it is widely regarded as a symbol of cultural pride, featuring organised performances and safer participation for women.
Path to Reform
Experts say any attempt to reform the Ozoro Festival must be driven by the community, with traditional leaders playing a central role in redefining its purpose.
They also stress the importance of accountability, urging authorities to ensure that those arrested are prosecuted to rebuild public trust.
Increased participation of women in planning and decision-making is seen as critical to reshaping the festival into a safer and more inclusive event.
Analysts further recommend sustained public education and media engagement to highlight positive cultural values while discouraging harmful practices.
Uncertain Future
Despite the outrage, questions remain over whether meaningful reform will take place or if the festival will continue to attract criticism.
For now, attention remains on both community leaders and law enforcement authorities, as Nigerians watch closely to see whether the incident will mark a turning point or another missed opportunity for change.
By AVM Rtd Akugbe Iyamu MNSA fsi
Extreme weather conditions are unexpected, unusual or severe weather events that fall outside normal patterns, often causing significant disruption, damage to infrastructure, and environmental destruction.
Examples include heatwaves, intense hurricanes, flooding, severe droughts, and tornadoes. These events are becoming more frequent due to climate change.
Nigeria is a country perpetually under elections frenzy: campaigning, off cycle and other electoral activities. These political manifestations always offered little attention to key areas of the environment that threatens economic growth and development, security and poverty, inequality and hunger. As of early 2026, Nigeria hosts over 3.7 million internally displaced persons (IDPs) driven from their homes by conflict, insecurity, and climate disasters. The vast majority of this displacement is concentrated in the North-East and North-West regions, with around 3,900 camps and host communities providing temporary shelter. Currently, Africa is experiencing intensified extreme weather events driven by climate change, primarily manifested as severe droughts, devastating floods, and extreme heatwaves. These events, such as the 2020-2023 Horn of Africa drought and 2024 regional flooding, are becoming more frequent, severely impacting food security, agriculture, and infrastructure.
For instance the death situation in Kenya has risen to 66 and Ethiopia 125 deaths with 11,000 displaced. This is a clear and present danger to Africa and is likely to stretch the existing response measures. At this point NIHSA, NiMet and other agencies need to be called out to show visible signs to the 2026 Seasonal Climate Prediction. At this point, the country need more emphasis in advising all stakeholders to shift from reactive to proactive climate-informed planning to ensure food security and protect infrastructure. Nigeria need to step up preparation against what we see coming as extreme weather in 2026. From the situations in Ethiopia and Kenya, it is obvious that 2026 will be characterized by variable rainfall and cyclone bomb. We have seen prolonged dry spells, and higher-than-average temperatures early in the year that have threatened the health and security of Nigerians. Based on the 2026 Seasonal Climate Prediction (SCP) unveiled by the Nigerian Meteorological Agency (NiMet) on February 10, 2026, the country need to do more. Judging from the heavy snow in the northern hemisphere, nigeria need key preparations that include using AI for better forecasting, tailored agricultural advice, and flood warning systems.
2026 should not be treated like other years. With insecurity, poverty, inequality, high taxation, higher borrowings and higher energy costs, negligence will unravel the economy and underbelly of Nigeria energy security system. Time to act is now because there are too many negatives conflating the country and we have to solve the issues of environmental challenges because when you lack the structure, you attract rupture.
The Federal Government, through the National Orientation Agency (NOA) should be promoting the dissemination of the SCP to local farmers to ensure it directly informs field decisions.
AVM RTD AKUGBE IYAMU MNSA fsi
CONSULTANT ON CLIMATE CHANGE AND ANALYST ON ENVIRONMENTAL POLICIES
PRESIDENT ASSOCIATION OF ENVIRONMENTAL PROTECTION AND CLIMATE CHANGE PRACTITIONERS
FFK Raises Fresh Questions Over El-Rufai’s Actions, Security Allegations
Former Minister of Aviation, Femi Fani-Kayode, has again raised concerns about the actions and statements of former Kaduna State Governor, Nasir El-Rufai, describing some of them as matters that require clarification in the interest of national security.
In a lengthy statement titled “More Questions for Nasir El-Rufai,” Fani-Kayode said he was still awaiting answers to several issues he had previously raised regarding El-Rufai’s conduct while serving in public office.
He also expressed sympathy after reports that El-Rufai allegedly suffered a nosebleed while in detention, noting that he hoped the former governor would soon respond directly to the questions raised.
Fani-Kayode accused the former governor of carrying out several demolition exercises during his tenure as Minister of the Federal Capital Territory and later as governor of Kaduna State, claiming that the actions affected residential buildings, communities and facilities, including some used by vulnerable groups.
He further alleged that some of the demolitions occurred close to the end of El-Rufai’s tenure in May 2023, including operations reportedly conducted by the Kaduna State Urban Planning and Development Authority in areas such as Gbagyi Villa and other communities.
According to him, critics had described the demolitions as vindictive, while affected residents alleged that some structures were removed despite legal disputes over the properties.
The former aviation minister also raised issues relating to policies implemented during El-Rufai’s administration in Kaduna State, including restrictions on certain religious activities and the suspension of state-sponsored pilgrimages at the time.
Fani-Kayode additionally referenced tensions between El-Rufai and some political figures, including Kaduna State Governor Uba Sani, claiming the relationship deteriorated after the former governor left office.
Beyond the political issues, the statement also touched on security-related concerns, particularly allegations surrounding the bugging of phones and claims involving the possible importation of a toxic substance.
Fani-Kayode said such matters, if true, could pose serious national security implications and called for relevant security agencies to investigate thoroughly.
He expressed confidence that institutions such as the Department of State Services, the Nigerian Police Force, and other intelligence bodies would look into the allegations and determine the facts.
Fani-Kayode maintained that his remarks were intended to raise questions and encourage transparency, emphasizing the need for clarity on issues that could affect national stability and public confidence.