Why The Campaigns Now?

                                     WHY THE CAMPAIGNS NOW?

All we hear these days is politics, decamping, structure, Political party Crisis, aspirants, not much of Production, commerce, schools, health, food, and safety. Nigeria has gone agog with electoral campaigns in different forms and shapes sponsored in disguise by the front-line political parties long before lifting the ban on campaigns for elections of 2027.

Nigerian partisan politicians are no longer steady in their duty posts as they shuttle between the countryside and the capital cities, claiming that all politics is homegrown and therefore local, whatever that means, is subject to several interpretations.

In the face of all these clamors in politics, the tempting question on several lips will be, is this leadership? Effective leadership is lacking in several parts of the country. What is happening now across the country is tantamount to a lack of patriotism by the political elites. Their actions are rude and affront the Citizenry, as evidenced by their acts of indiscipline, which show a lack of dedication to our beloved country. Most of the populace of this Country work very hard to make a living. The members of the armed forces of Nigeria and other security agencies are paying the supreme price, while some of the political leaders are focused on the elections of 2027, forgetting that if there are no citizens, there will be no country, and then there will be no elections.

The electoral campaigns going on in different forms and in sharp is a violation of the electoral laws of Nigeria, it is irresponsible and treating our laws with disdain. We cannot continue in this way because the inability to care for the citizens of Nigeria by the elected politicians is tantamount to failure in purpose; it is a lack of integrity and a misrepresentation of democracy.

A way to rectify this misnomer is to have a credible, free, and fair election, and this is possible when the citizens decide not to misuse their power to vote, evaluate the candidates on the strengths of capability, integrity, and honesty. The choice is ours; however, we should know we cannot choose the consequences of an unwise decision when we cast our votes.

Ike Ake Esq.

TAX SUFFRAGE FOR ASPIRANTS TO POLITICAL OFFICES IN NIGERIA

 TAX SUFFRAGE FOR ASPIRANTS TO POLITICAL OFFICES IN NIGERIA.

It is no longer news that on January 1, 2026, a new Tax law regime will come into full force, namely, the Nigeria Tax Act [NTA], 2025; the Nigerian Tax Administration Act, 2025; the Joint Revenue Board of Nigeria [Establishment] Act, 2025, and the Nigeria Revenue Service [Establishment] Act, 2025. These laudable pieces of legislation, intended to transform Nigeria and improve the lives of Nigerians, would be beneficial if implemented boldly.

The Nigerian Tax Act [NTA], 2025, repealed certain Tax Acts in the country, namely, the Capital Gains Act, the Casino Act, the Companies Income Tax Act, the Deep Off-Shore and Inland Basin Production Sharing Contracts Act, the Industrial Development [Income Tax Relief][ Act, Income Tax [Authorized Communications] Act, Value Added Tax Act, and the Venture Capital [Incentive] Act, amended the Nigeria Export Processing Zones Act; the Oil and Gas Free Trade Zone Act, the National Information Technology Development Agency Act, Petroleum Industry Act, the National Agency for Science and Engineering Infrastructure Act, the Customs, Excise Tariffs, etc. [Consolidation] Act, the National Lottery Act, the Nigerian Mineral and Mining Act, the Nigerian Start-Up Act, the Export [incentives and Miscellaneous provisions] Act, the Cybercrime [Prohibition, prevention, etc] Act, revoked the Value Added Tax Act [Modification] Order 2021, amended the Companies Income Tax [Significant Economic Presence ] Order, 2020 and the Petroleum [Drilling and Production] Regulations 1969, Consolidated the Legal frameworks relating to taxation and enact the Nigerian Tax Act provides for Taxation of income, transactions and Instruments, and related matters.

The NTA 2025 legislation is positively ambitious in streamlining Tax laws in Nigeria. In its caption, it clearly states, “... to consolidate the legal frameworks relating to Taxation ... provide for Taxation of income, transactions, and instruments ...”. To accomplish this, 9 [Nine] Acts of the National Assembly were outrightly repealed, 12 [Twelve] Acts of the National Assembly were amended, 1 [One] Executive Order was revoked, whereas 1 [One] Order and 1 [One] Regulation were amended. The catalogue of Acts, orders, and Regulations affected, in truth, was very cumbersome and confusing to the citizenry, because it was an untidy duplication of resources. It is hoped that this 203-section and 14 Schedules, NTA 2025, and the related legislation will enjoy consecrated funding to enable full implementation.

THE TAX LAW WITHOUT A HIDDEN AGENDA

Transactions yielding income, dividends, royalties, and Interest rates are clearly defined in the NTA 2025 law with clarity. This satisfied a basic requirement of any legislation, which is to simplify compliance. One such item is the Tax band arithmetic, with clarity, every taxable citizen knows where he or she belongs, and becomes vigilant in gauging the ullage, so to say, of the accruable Revenue to the Government, pursuant to S. 58(1) of the NTA 2025 particularly explained in the Fourth Schedule to the Act after eligible deduction provided for in Section 30[1] and [2] which includes 20% relief of annual rent paid, subject to a maximum of N500,000, all taxable citizens fall in one of these bands:

First N800,000 is 0% Tax rate P/A

Next N2,200,000 is 15% Tax rate P/A

Next N9,000,000 is 18% Tax rate P/A

Next N13, 000,000 is 21% Tax rate P/A

Next N25,000,000 is 23% Tax rate P/A

Next N50,000,000 is 25% Tax rate P/A

I respectfully admit that making this a reality is Herculean. However, the deployment of technology will help the revenue agency’s drag net to catch Whales and Sharks in the ocean called Nigeria. Furthermore, the Central Bank of Nigeria's incremental enforcement of the cashless policy will support implementation.

IMPLEMENTATION CHALLENGES

First, Chapter II of the 1999 Constitution of the Federal Republic of Nigeria [as amended], which deals with the ‘Fundamental Objectives and Directive principles of State Policy’, particularly Sections 14(2)(a), (b), (3);16(d), 16A,17, and 24(f). A critical analysis of these constitutional provisions shows dismal fulfillment of the fundamental objectives of the state by the Government. The glaring imbalance in fulfilling the listed objectives set out by the Constitution leaves citizens to gesticulate, the government's ability to implement these laws to the benefit of the generality of the people, with insecurity yet to abate, external debt, hunger, unemployment, and the monster corruption tormenting the nation's public service. There is a trust deficit, which deprives the state of the moral strength to enforce laws, and this weakens citizens' patriotic inclination to abide by Section 24(f) of the Constitution, which emphasizes the duties of citizens to pay tax when they barely live a normal life.

Secondly, Section 251 of the 1999 Constitution of Nigeria [as amended] confers exclusive Jurisdiction on matters that Federal Government and its Ministries, Department and Agencies [MDA] Company Taxes, Customs and Excise duties, Exports duties, Banking, Banks, other financial institutions, which carry out transactions that are all incorporated in the NTA 2025, which is inconsistent with the establishment of Ombud in Section 36 and Tax Appeal Tribunals in Section 23 of the Joint Revenue Board of Nigeria 2025 respectively, with terms of appointment. At what stage will these quasi-judicial bodies be involved without conflict with the Judicial powers under the Legal System of Nigeria? Where will the appeal emanate? Further, Section 139 of the Nigeria Tax Administration Act, 2025 empowers the Tax body to prosecute offenders, subject to the Powers of the Attorney General of the Federation or State. Will the Offices of the Attorney General, at the Federal and State levels, create Tax prosecution departments in the Ministry, or the Tax office will prosecute directly? Tax law and enforcement are now sophisticated, requiring forensic and high-skilled big data analytics and expertise. It is my considered view that the existing Federal High Courts should be expanded, and some designated as Tax courts since they have Judicial Divisions across the country, and the judges should be provided with updated specialized training and technical know-how.

TAX SUFFRAGE FOR POLITICAL OFFICE ASPIRANTS

Public office holders in Nigeria will enjoy public trust when the people can see how they perform the responsibilities of their previous lives. Introduction of Tax suffrage for those seeking to occupy public office and those who execute public projects will help us look at the patriotic lives of those who seek to lead others. The present 3-year Tax clearance is not sufficient. When we consider the fact that those who seek employment in shopping malls, to work as security Guards, Doctors, Lawyers, Engineers, etc., are required to possess years of related experience. Politicians who make laws and execute them should have higher experience; they should possess more experience and a patriotic character that is above intellect. The people of Nigeria are tired of the oscillations of public office holders in implementing Sections 13-24 of the 1999 Constitution of Nigeria, ‘the fundamental objectives and Directive Principles of state policy’. It is therefore necessary that, in the implementation of the new Tax laws, to bridge the trust deficit, they should be enforced using preventive measures, particularly when it comes to persons who are politically exposed and their agents, particularly in the banks. Considering the network of those who seek to evade Tax, inter-agency collaboration is key, backed by law, and this will involve the Joint Revenue Board of Nigeria [JRBN], Code of Conduct Bureau [CCB], Independent Corrupt Practices Commission [ICPC], Economic and Financial Crime Commission [EFCC], Independent National Electoral Commission [INEC] [including the States Independent Electoral Commissions [SIEC]]. In the instant of Election to public office, the INEC should review the Electoral Guidelines, and the National Assembly should amend the Electoral Act to include, among others, the following requirements:

1.     Aspirants to the office of President and Vice President, 25 years of verifiable Tax review and Clearance.

2.    Aspirants to the office of Governor, Deputy Governor, and National Assembly, 20 years of verifiable Tax Review and Clearance.

3.    Aspirants to State Houses of Assembly and Local Government Chairman, 15 years of verifiable Tax review and clearance.

4.    Aspirants to the office of Councillors, 10 years of verifiable Tax Review and Clearance.

In line with the above suggestion, agencies of the Federal and State governments can replicate the above requirements regarding the Assets of aspirants to public office. The benefit of due process will enhance not only transparency but also honesty and integrity, and patriotism.

The facilitator of this endeavour is the Central Bank of Nigeria [CBN] and its Regulation of the Banks operating in Nigeria, by encouraging all financial transactions to pass through the Banks.

Implementation of these Regulations will combine experience and ability side by side, and the public will receive purposeful service from those elected to lead.

 

ABUSING CHILDEN AND YOUNG PEOPLE IN OUR SCHOOLS

 ABUSING CHILDREN AND YOUNG PEOPLE IN OUR SCHOOLS.

INTRODUCTION

Abuse of persons debases humanity. The way things are done in our family, workplace, and Schools with regard to children and young persons might amount to abuse negligently.

WHAT IS CHILD ABUSE?

The phrase, Child abuse has taken a new place in present-day Nigeria particularly when it was made popular during the move to legislate on the right of the child. Unfortunately, the phrase was not defined by the laws as what is defined is the word “child”. The laws in this area focused on the prevention of abuse and the protection of the rights and privileges of children. Who then is a child under the law applicable in Nigeria?

The Child Right Act 2003, and the Rivers State Child Rights Law 2009 define a “child” to mean a person under the age of eighteen years. Whereas the Lagos State Children and Young Person’s law, defines a ‘child’ to mean ‘a person under the age of fourteen’ and went further to define a ’young person’ to mean a person who has attained the age of fourteen years and is under the age of eighteen years. These laws are the same because they all cover people of the same age bracket in Nigeria and therefore are not inconsistent with each other. 

To arrive at the complete meaning of the phrase child abuse, we also need to know what the law says the word ‘abuse’ means since we have to understand who a child is. In the law, the word ‘abuse’, refers first, to a departure from legal or reasonable use, a misuse thereof. Secondly, it refers to physical or mental maltreatment, often resulting in mental, emotional, sexual, or physical injury [see BLACK’S LAW DICTIONARY, 9TH EDITION].

It therefore means when put together, “intentional or neglectful or emotional harm inflicted on a child, including sexual molestation; … An act or failure to act that presents an imminent risk of serious harm to a child” [ see BLACT’S LAW DICTIONARY].

 From the above one can boldly assert that child abuse is prevalent in our communities. The strange aspect of the abuse of children is that they are carried out by those who ought to love, protect and prevent the abuse of children, that is parents/guardians and teachers in schools. This is observably neglectful acts or failure to act appropriately. And the painful aspect is the impediment this culture of impunity of parents and teachers has caused children and their mental growth in Nigeria and the societal value structure of the fabric of our human relations.

THE RIGHTS OF CHILDREN AND YOUNG PERSONS.

We know now that a child is a human being that the child breathes, feels, hears, sees, talks, and laughs. And if a child can do these many things which are natural to him or her, it is safe and natural to say that the child has a basic right given to him or her by the creator and not given to the child by the parents, guardian, teachers or the government. It, therefore, means that we will be helping the mental, social, and spiritual growth of a child when we not only identify but allows the child to enjoy human rights and privileges as a human being.

The United Nations Organization [UNO] in the Universal Declaration of Human Rights recognized 30 human rights that are basic and inalienable to every human being including children. All member countries of the UNO have subscribed to the Universal Declaration of Human Rights and have subsequently domesticated it in their constitution like our country Nigeria. In Africa, we have also the African Charter on Human and Peoples Rights, which also forms part of Nigerian Law. These international and domestic laws on Human rights show how important they are to every human being including children.

Focusing on the child when the country Nigeria returned to civil rule in 1999 the right of children continued to be violated and numerous abuses of children were reported. In Nigeria, the Child Right Act came to be in 2003 and categorically states that Chapter Four of the 1999 Constitution which provides for Fundamental Human Rights applies to the Child Right Act, and the Child Right Act emphasizes the following rights:

1. Right of the child to survival and development

2. Right of the child to have a name

3. Freedom of associations and peaceful assembly

4. Freedom of thought, conscience, and religion

5. Right of the child to private and family life

6. Right of the child to freedom of movement

7. Right of the child to freedom from discrimination

8. Right of the Child to the dignity of the human person

9. Right of the child to leisure, recreation, and cultural activities

10. Right of the child to health and health services

11. Right of the child to parental care, protection, and maintenance

12. Right of a child to free, compulsory, and universal basic education 

13. Right of Children in Need of Special need protection measure

14. Right of the unborn child to protection against harm

15. Contractual right of a child

16. Responsibilities of a child and parent

17. Parent, etc to provide guidance with respect to the child’s responsibilities  

The Child Right Act of 2003 also provides for the protection of children from forced and compulsory labor which are prevalent in our schools, particularly secondary schools today.

The fabric of the law in its real intent is to stop child abuse in the family, school, and communities. And to improve our humanity and value for human life even if it is the life of a child or even the unborn child. However, abuse goes on in Nigerian schools where we have a high concentration of children and young persons since 99% of students in Secondary schools down to nursery are under the age of eighteen. Among the abuse of children in school that cost these children physical harm and psychological and mental hurt is weeping or flogging in the name of discipline or punishment, which acts are forbidden by laws like the Child Right Act and the Universal Basic Education Act [UBE] both National and the State laws.

Flogging of a child no matter the circumstance is punishable under the laws. But no parent or teacher has been prosecuted by the police or the state because of ignorance both on the part of the parents and the police and the children who are victims of these abuses are degraded and psychologically brutalized and they grow with feelings of anger and complex, and these on many occasions result to anti-social behaviors in our society.

I will be very quick to explain the misconception of the idea of Discipline as distinct from punishment. Following the laws mentioned above what parents and most teachers do to children is abuse in the name of punishment which dictionary definitions means ‘infliction’ and ‘imposition’ of a penalty which in many circumstances constitutes harm to the child. Whereas discipline as a noun and a verb connotes ‘improvement’ and ‘development’ of children’s behavior through instruction and practice. It is therefore surprising the misapplication of intention in this country by parents and teachers of the terms discipline and punishment.

It is hoped that with a better understanding of the idea of discipline parents and teachers will bless the lives of children in our society since children cannot speak for themselves parents and teachers have to prioritize the protection and preservation of the rights and privileges of children by showing more spirit of love and correction of mistakes made by our children.

It is not only during the punishment of children by flogging, beating, weeping, forced labor, and starvation that children loss their dignity and humanity. Our children lose their dignity and are degraded when their rights to thought, conscience, and religion are violated. It is a common thing to see and hear adults act and say things that express the wrong view that children cannot think and act for themselves, which is why they must be acted upon. In schools for an instant, managements make rules and regulations without impute from children. In Public schools that are not religious schools, General Assemblies have been turned to religious devotions where children are forced to participate in religious practices contrary to their religion. This is not only wrong morally, it is prohibited by many laws and by the highest law of the land, the Constitution. And the schools breach these laws with impunity.

Further, in public secondary schools that are not seminaries, we hear of Chapel Prefects, but not of Mosque Prefects and Shrine Prefects. As strange as this may sound, it touches on the depth of institutional disrespect to freedom to the right of religious belief as different from religious tolerance. It would be better and more in compliance with the law to have Prefects on Religious Affairs [if necessary].

We have to know that when children are brought up according to the law by adults, they will follow the rule of law. It therefore means that abuse goes on daily in our homes and schools at times intentionally as well as by neglect. It is for these reasons that caregivers, schools, and teachers in schools be introduced to the basic laws of the land, such as the Constitution and other laws affecting the welfare of Children and Young people to enable all of us to be involved in raising children that will be virtuous to change the world.

In conclusion, it is very clear that a child is a person under the age of 18 and these are the set of people we find in our primary and secondary schools. That the presence of cane or weep used in flogging children in school degrades and abuses the child and is a violation of the laws of the land. Parents and teachers in schools should lead children by example of obedience to the laws of the land so that when these children grow up they will follow suit. The law has also made it clear that converting Morning Assemblies to religious devotionals offends the law. And we request the supervision of schools and the protection of the rights of children by enforcement of the law against offenders.

Ike Ake Esq.

Legal Practitioner.

Russell M. Nelson | October 2020 General Conference Sunday Morning Session

RIVERS LOCKS DOWN BONNY LGA AND ONNE COMMUNITY * Residents of the State to prepare for statewide lockdown if infections continue to increase unabated Rivers State Government has imposed a total lockdown of Bonny Local Government Area and Onne Community in Eleme Local Government Areas with effect from Sunday, June 21, 2020 to check the spread of coronavirus in the State. Consequently, all residents of Bonny Local Government and Onne community , except those on essential services and duly exempted must stay at home. Governor Nyesom Ezenwo Wike announced this today in a state-wide broadcast. "Pursuant to the fundamental objective of stopping the spread of coronavirus, we have reviewed the situation in Bonny Island and Onne Communities and come to the conclusion that a total lockdown is necessary at this time to shut down the continuing spread of the virus in these communities. "By this measure, all shops, offices and business places must remain closed. "All gatherings, including religious, burial and wedding activities are prohibited. All entry and exit into the two communities, except those on essential services and duly permitted, are also banned. "Security agencies have been directed to enforce the lockdown by arresting and prosecuting anyone who dares to disobey these directives, " he said. The Governor noted that with a total of 866 positive cases out of 2572 tested samples, the State is gradually becoming the next epicenter of the virus in the South-south region of the country. He said that within this period, the state also recorded 30 deaths, including prominent persons while 356 persons recovered and were discharged from Treatment Centres. According to the Governor, only today the state recorded 127 new cases leaving the Isolation and Treatment Centres overwhelmed. As the number of new cases and deaths continue to increase, the Governor said there is no more denying that coronavirus is both dangerous and deadly. "We cannot also deny that the transmission of the virus in our state is currently on a steep upward trend. This being so, we must all brace up to the reality of having new infections and a couple of deaths in the coming weeks and months. "When we recognised that effective early response was key to preventing the virus from progressing deep, we introduced drastic measures to protect our citizens. "Unfortunately, some people deliberately twisted our intentions, maligned our timely measures and exploited the attendant temporary hardship on our people to further their selfish political drives. "Today, I am sure with the daily worrisome number of new infections and the fear of possible calamitous community transmission, everyone is now seeing the needless politicization of the fight against coronavirus. "Nevertheless, we are encouraged by the fact that the virus can effectively be stopped from spreading further, if only we all submit to the prescribed guidelines on social distancing as a matter of strict responsibility, he stated. Governor Wike regretted the nonchalant attitude of those who blatantly violate the rights of people to good health and public safety by refusing to comply with established guidelines. He therefore appealed to all residents and visitors to treat the spread of coronavirus with all seriousness by *staying at home as much as possible *avoiding contacts with others when outside *avoiding gathering in groups *regularly washing hands; and *regularly wearing face masks in public places, including transport mediums. The Governor assured that government would continue to collaborate with well-meaning partners to stop the continuing spread of coronavirus. He stated that this is not a time to play politics and called on residents to accept individual responsibility to reduce the risk of transmission and protect our people. The Governor warned that residents of the State should be prepared for a statewide lockdown if the number of new infections continue to increase unabated. Paulinus Nsirim Commissioner for Information and Communications June 20, 2020

https://drive.google.com/file/d/17fITJLiMAiA3dDtC4uYKxUbshJVVIxOO/view?usp=drivesdk

Nephi Is Led by the Spirit to Obtain the Plates of Brass | 1 Nephi 3–5 |...