Legal Trend

The Nigeria Revenue Service Act, 2025: Reinventing Nigeria's Tax Authority for the Future In a strategic overhaul of Nigeria’s tax infrastructure, the National Assembly has passed the Nigeria Revenue Service (Establishment) Act, 2025, repealing the former Federal Inland Revenue Service (FIRS) Act of 2007. This landmark legislation doesn't just change the name; it reinvents the institutional, operational, and legal framework for tax administration in Nigeria. Here's what you need to know. 1. A New Identity, Broader Powers The newly established Nigeria Revenue Service (NRS) is now: a)    A corporate entity with legal autonomy.   Empowered to assess, collect, and account for all federally accrued revenues, including taxes, levies, duties, royalties, and oil-sector-specific fees.   Authorized to assist in tax collection at state and local levels and under international agreements. 2. Expanded Functions for Modern Tax Enforcement The Act assigns broad respon...

In Nigeria, the legal rights of an accused in police detention are protected under various laws and constitutional provisions to ensure fairness, prevent abuse, and safeguard the dignity of individuals. These rights are crucial in the justice system and serve to prevent arbitrary detention and ensure that due process is followed. In this post we picked the 5 most basic rights to discuss briefly for our readers.  1. Right to be Informed of the Reasons for Arrest: The accused is entitled to be informed of the reason for his arrest by the Police as provided under Section 35(3) of the 1999 Constitution of Nigeria, in a language they understand, and the charges against him. This ensures transparency and allows the accused to prepare an appropriate legal defense.  2. Right to Legal Representation: This right is the most important of all rights. Section 36(6)(c) of the Constitution guarantees the right of an accused person to consult with and be defended by a legal practitioner of ...

Are you a lawyer who wants to grow your online presence, attract more clients and establish yourself as a thought leader? If so, you might be interested in my book Social Media For Lawyers, which teaches you how to use social media effectively for your law practice.  I am offering the book for free and you can download it via this link; https://drive.google.com/file/d/1MmswMVR0hb4CHb026892l_M7X8jqLkYQ/view?usp=sharing If you find the book useful, feel free to share with your friends and colleagues.  Have a great day 😀. 

NBA-DIGITAL COMMITTEE WEBINAR ON THE FUNDAMENTAL OF CYBERSECURITY FOR LAWYERS AND LAWFIRM Dear Esteemed Members of the Nigerian Bar Association.  As part of our continuous effort to bring the latest advancements in digital technology to our members, the NBA-Digital Committee is excited to announce an upcoming webinar scheduled for August 3rd, 2023. Details of the Webinar are as follows: Title : FUNDAMENTAL OF CYBERSECURITY FOR LAWYERS AND LAWFIRMS Date: 3rd August, 2023 Time: 1:00 PM - 2:30 PM In this interactive session, we will be exploring the digital landscape, discussing emerging trends in legal technology, and sharing practical strategies for leveraging these tools in your practice. We highly recommend that all members take part in this webinar, as the knowledge to be gained is valuable in navigating our increasingly digital world. Registration for the webinar is now open. Kindly use the link below to reserve your spot: https://bit.ly/NBAdigiWeb Let us together embrace t...

INTRODUCTION Nigeria today is plunged with several security challenges. Ranging from the activities of Bokoharam insurgents in the Northeast, armed banditry in the Northwest, kidnapping, and cattle rustling in the North Central, and the activities of Indigenous People of Biafra (IPOB) in the Southeast and parts of the south-south. In fact, the whole country is enveloped in an atmosphere of insecurity. Legal Practitioners, like other citizens of Nigeria, are also affected directly by the security challenges facing Nigeria either in their personal or professional capacity. To bring an end to the range of security challenges facing Nigeria, Legal practitioners, therefore, have various roles to play in ensuring that Nigeria overcomes the security challenges bedeviling her. The article, therefore, seeks to address the role of lawyers in addressing the conundrum of insecurity in Nigeria. WHO IS A LEGAL PRACTITIONER? The Legal Practitioner’s Act defines a Legal Practitioner as a person entitl...

President Muhammadu Buhari recently assented to the Nigeria Startup Bill (now Act) 2022. The Act seeks to tackle three main challenges for Nigerian start-ups: lack of an enabling environment, unclear regulatory framework, and inadequate local content support. The Act seeks to provide a legal and institutional framework for the development of startups in Nigeria, provide an enabling environment for the establishment, development, and operation of startups in Nigeria; provide for the development and growth of technology-related talent; and position Nigeria's startup ecosystem, as the leading digital technology center in Africa, having excellent innovators with cutting edge skills and exportable capacity. This post, therefore, intends to make a brief overview of the Act.    INNOVATIONS OF THE NEW ACT  In order not to bore you with an in-depth analysis I will head straight to innovations of the new Act and what tech startups can expect from the Act. To qualify for any i...

Ebun Olu Adegberuwa SAN (As published in the Nigerian Tribune of 02/08/2022) Under and by virtue of section 2 (1) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended), ‘Nigeria shall be one indivisible and indissoluble Sovereign State to be known by the name of the Federal Republic of Nigeria’. By section 2 (2) thereof, ‘Nigeria shall be a Federation consisting of States and a Federal Capital Territory’. The concept of a Federation is the coming together of several units to form a common government to actualize certain common purposes. The diversities are harnessed in such a way as to achieve equity, fairness and unity. In a Federation, certain limited resources are pulled together with a defined arrangement which outlines ownership and control thereof. Nigeria’s claim to a federal system of government has been roundly defeated by the antics of successive military regimes, most oftentime executing an agenda that seems always to tilt in favour of some segments of...

INTRODUCTION It is pertinent to mention that an intending purchaser should conduct a search and do necessary due diligence when purchasing land or property to clear any doubts, ambiguities, and confusion. The only way to ensure that the land /property to be purchased in a transaction has a good title is to conduct a complete and thorough search. The main reason for conducting search on a property to be purchased is to ascertain if the property has a defective or good title. Where a property has a defective title, the purchaser is advised accordingly by his solicitor not to go ahead with the transaction. However, where a property has a good title, the intending purchaser is advised to go ahead and make payment for the property. Where an intending purchaser fails to conduct a thorough search before agreeing to buy and part with his money for the land, he would buy nothing as the transaction will be void ab initio. The purchaser’s solicitor must conduct search on the property. Ther...

  By Abdulwahab Dahiru Esq, ACArb.   Bola Adekunle Ahmed Tinubu is a Nigerian Politician and National leader of the All Progressives Congress. He has held various Government Positions including being the Governor of Lagos State from 1999 to 2007. The former governor of Lagos State has emerged as the presidential candidate of the All Progressives Congress, APC for the 2023 presidential election on 6 th June 2023. This led to a series of calls for the disqualification of Tinubu over alleged discrepancies in his educational qualification submitted along with his presidential nomination form to the Independent National Electoral Commission (INEC). Photo credit Punchng.com The crux of these calls led to the main question this article seeks to answer. Is Tinubu Qualified to run for the office of the President of the Federal Republic of Nigeria? The requirements for the qualification to run for the office of the President in Nigeria are provided for in the 1999 Constitutio...

 Is SANship a burden to Nigeria's justice sector? My experience ................................................ Exactly two weeks ago, I was to appear before Honourable Justice Tijani Ringim of the Federal High Court, Lagos for a vacation matter which was urgent in nature and thus required utmost attention of the court to save the life and property of a client.  I arrived court before 9am. I found out that my matter was listed as number nine(9) out of over fifteen (15) matters listed in the causelist for the day. I heaved a sigh of relief praying that God willing, I should be out of the courtroom max 1pm as I had a flight to catch at 3pm; little did I know that I was in for a rude shock. Five Senior Advocates of Nigeria (SAN) showed up in court. Two out of the five were together in one matter representing a party with no SAN on the other side. The other three were in different matters. Few minutes after 9am, the judge entered the courtroom and as usual, the SANs' cases were c...

 NBA-YLF have secured a new educational partnership with UK-based online educator Mediator Academy. The partnership will enable NBA-YLF to provide cost-efficient access to online educational programmes in Alternative Dispute Resolution and help young Nigerian lawyers gain much needed skills and knowledge to meet a rapidly developing, skills-based economy. Mediator Academy, based in London and Dublin, design and develop online programmes in the area of ADR and offer short, credentialed courses as well postgraduate programmes with leading universities. Mediator Academy is a Reconsider Course Provider for the Chartered Institute of Arbitrators and has become the first organisation in Ireland to be able to offer an internationally recognised qualification in Mediation Advocacy.  The partnership will launch its first course: Foundation Certificate in Commercial Mediation - Nigerian Edition, successful completion of which entitles lawyers to join the CIARb at Associate level and use...