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NEITI, CAC SET TO LAUNCH NATIONAL REGISTER ON BENEFICIAL OWNERSHIP IN JANUARY 2022

By: Emmanuel Adefeso ESQ

A National Beneficial Ownership Register is to be launched by Nigeria Extractive Industries Transparency Initiative (NEITI) and the Corporate Affairs Commission (CAC) in January, 2022.

Obiageli Onuorah, NEITI’s Deputy Director and Head Communications and Advocacy made this known in a statement made available to journalists in Abuja. Also, the Executive Secretary of NEITI, Dr Orji Ogbonnaya Orji and the Registrar General of the CAC, Mallam Garba Abubakar announced this at the on-going Conference of State Parties on United Nations Convention Against Corruption in Sharm El Sheikh, Egypt.

The NEITI Executive Secretary explained that under the joint inter-agency collaboration with the CAC, the NEITI Beneficial Ownership register filled with facts, information and data on who owns what in the oil, gas and mining sectors will merge with CAC Beneficial Ownership Portal that covers all registered companies in Nigeria. It was stated that with a national integrated Beneficial Ownership Portal, NEITI and CAC will be in a better position to support government effort at revenue growth by checking capital flight, tax evasion, terrorism financing illicit financial flows and outright economic sabotage. Addressing a special panel on Beneficial Ownership at the Conference in Egypt, the NEITI Executive Secretary identified political will, stakeholders’ consultation, institutional and citizen’s ownership as well as civil society partnership as critical success factors that have led Nigeria’s efforts.

Meanwhile, Nigeria has submitted a draft resolution to the United Nations Convention Against Corruption on the use of Beneficial Ownership information and data disclosure to identify, track, recover and return assets looted or stolen from developing countries. The Attorney General of the Federation and Minister of Justice, Abubakar Mallami SAN, announced this while addressing the 9th Session of Conference of State Parties in progress in Sharm EL Sheikh, Egypt. He explained that the draft resolution was submitted jointly with the support and partnership of five other developing countries – Kenya, Pakistan, Peru, and Saudi Arabia.
The Attorney General informed the UN Convention that Nigeria has put in place institutional structures and legislations to protect Nigeria’s resources. The Minister conveyed Nigeria’s appeal to the Conference of State Parties of the UN Convention Against Corruption to consider the draft resolution on its merit in view of its strategic importance in recovering looted assets from developing countries. The Nigerian delegation to the Conference led by the Minister is comprised of heads of key anti-corruption agencies – the NEITI Executive Secretary, Chairmen of EFCC, ICPC and Registrar General of CAC. The UN Conference is expected to ratify the global anti-corruption strategy for adoption by over 150 countries attending the Conference.

Indeed, the launch by NEITI and CAC is a good synchronization of the mechanism in the submitted draft resolution on the use of Beneficial Ownership information and data disclosure in Nigeria.

Disclaimer: This news update is intended only to provide general information and does not by itself constitute or serve as legal advice. For further information, we are available to provide detailed legal advice. For more information contact us on info@asalawpractice.org or call 0908 482 0000, 0806 749 8777

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UK FREEZES BBC FUNDING FOR TWO YEARS

By: Emmanuel Adefeso ESQ

The UK government has announced a freeze of the BBC licence fee, arguing a new funding model was needed to ease cost of living pressures and reflect a transformed media landscape.

In explaining the reason for the announcement, the Culture Secretary Nadine Dorries told parliament that the £159 ($217, 190 euros) annual fee, paid by every television set owner in the country, would be fixed for the next two years. After that it will rise in line with inflation for four years. She also  said that the rising annual cost of the compulsory charge was hurting cash-strapped families. Thus, the long-term future of the corporation should not depend on a system which criminalises non-payers, she added.

But opposition parties linked the move to efforts to keep Prime Minister Boris Johnson in a job, by offering “red meat” to BBC critics, due to anger at lockdown-breaking parties at Downing Street. Similarly, Labour media spokeswoman Lucy Powell said monthly payments for the licence fee were small change compared to proposed Tory annual tax increases and soaring energy bills totaling thousands of pounds.

Indeed, the BBC has come under increasing criticism from right-wingers since Britain’s divisive Brexit referendum in 2016 for alleged political bias, and pushing a “woke”, London-centric liberal agenda. But the public service broadcaster, which this year marks its 100th anniversary and has editorial independence from government, has faced similar accusations from the political left.  What is the licence fee? The TV licence is a flat fee of £159 a year (£53.50 for black and white TV sets). By law, each household in the UK has to pay the licence fee (with some exemptions) if they:

  1. watch or record programmes as they’re being shown on any TV channel
  2. watch or stream programmes live on any online TV service – for instance, All 4, YouTube, or Amazon Prime Video
  3. download or watch any BBC programmes on BBC iPlayer.

The rules apply to any device on which a programme is viewed, including a TV, desktop or laptop computer, mobile phone, tablet or set-top box. So, for example, someone watching a live football match on a non-BBC channel via a laptop, would still need to pay. If you do not pay the licence fee, you can be taken to court. In 2019, there were 122,603 prosecutions and 114,531 convictions for TV licence evasion.

How this freezing of the BBC licence would turn out, would be keenly watched in  the next two years. 

Disclaimer: This news update is intended only to provide general information and does not by itself constitute or serve as legal advice. For further information, we are available to provide detailed legal advice. For more information contact us on info@asalawpractice.org or call 0908 482 0000, 0806 749 8777

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EKEDC REINTRODUCES MAP METERS

By: Emmanuel Adefeso ESQ

After suspending the Meter Asset Provider (MAP), late last year, the Eko Electricity Distribution Company PLC (EKEDC) has reintroduced the scheme.

The MAp is a metering scheme that allows customers to pay for meter and get reimbursed in form of energy over 36 equal installments. According to the electricity distribution company, the MAP will complement the National Mass Metering Program (NMMP), which is an initiative of the Federal Government, designed to close the existing metering gap in the sector. Therefore, Customers who want to take advantage of the opportunity are advised to visit the Customer Service Unit at any EKEDC District Office to pick up the Meter application form or log on to their website and click on the “MAP Meter Request” button to fill the online form.

The regulatory framework on MAP came into effect on the 8th of March 2018 and became enforceable by the Nigerian Electricity Regulatory Commission (NERC) from April 3rd 2018. The regulation which sets out to govern the relationship between Distribution Companies (DisCos) and third-party meter vendors was conceived by NERC to address the issues of estimated billing of customers, protection of the revenue stream of the DisCos and ultimately foster and accelerate an energy accounting system for the Nigerian Electricity Supply Industry (NESI) through the engagement of Meter Assets Providers (MAPs), for effective metering of customers. Therefore, the underlying aim of the regulation is to enable DisCos focus on their core business which is the distribution of power whilst meeting their contractual metering targets through third party alliance.

The reintroduction of the Meter Asset Provider (MAP) is indeed a welcomed development as it will, in the long run, enable households and other customers get connected to metered electricity within the shortest time.

Disclaimer: This news update is intended only to provide general information and does not by itself constitute or serve as legal advice. For further information, we are available to provide detailed legal advice. For more information contact us on info@asalawpractice.org or call 0908 482 0000, 0806 749 8777

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SOCIAL MEDIA APP, ZOOM TO START CHARGING 7.5% VAT FROM NIGERIAN USERS

NEWS-UPDATE: SOCIAL MEDIA APP, ZOOM TO START CHARGING 7.5% VAT FROM NIGERIAN USERS

By: Emmanuel Adefeso ESQ

Zoom Video Communications, Inc. (Zoom) says it will begin to charge 7.5 percent value-added tax (VAT) on customers in Nigeria from January 1, 2022.

According to the statement by the firm, the additional charge is due to the new VAT policy in Nigeria. For customers with address in Nigeria, Zoom will begin applying VAT to invoices and remitting the VAT collected through Zoom’s VAT registration in Nigeria in accordance with the new rules relating to Value Added Tax for Non-Resident Suppliers of Electronically Supplied Services.

The firm stated further that Zoom is routinely evaluating its indirect tax collection and remittance obligations. The application of these taxes to businesses with online activities is a complex and evolving area. This applies if you are registered for VAT in Nigeria and if you are not registered for VAT in Nigeria. Zoom continues to review such developments, as well as the nature and extent of its activities in different jurisdictions, and, based on such regular review, will start charging indirect taxes where applicable. In carrying out this action, Zoom said customers who are registered for VAT in Nigeria are advised to provide their valid Taxpayer Identification Numbers (TINs).

The announcement made by Zoom is coming few days after Facebook said Nigerians will start paying same amount on all ad placements from January 1, 2022. VAT stands for Value Added Tax. It is a tax payable on the supply of goods and services at different stages of product supply and service delivery value chain. The burden of the tax ultimately falls on the final consumer. As a consumption tax paid on all goods and services provided in or imported into Nigeria, VAT, which is currently charged at the rate of 7.5% is payable by individuals, companies, and government agencies, thus, the announcement by the communication Company is in compliance with extant laws and regulations on payment of VAT for service delivery in the communication sub-sector.

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INTERNATIONAL HUMAN RIGHTS DAY

INTERNATIONAL HUMAN RIGHTS DAY

By: Nneka Oduada Eze (Esq)

THEME: EQUALITY – REDUCING INEQUALITIES, ADVANCING HUMAN RIGHTS.

Introduction:

The concepts of “human rights” were originally embedded in the concept of natural law, which are the principles of natural right and wrong. In a wide sense, natural law gave birth to the idea of natural rights and natural justice. Thus, it is the idea of natural law which influenced the French Revolution and the American Constitution.[1]

At the international level, the development of the concept of human rights was late as the idea of human rights existed at varying degrees for different periods of time, within some national legal systems and in relation to certain specific topics. Therefore, one of the fundamental achievements of the United Nations is the creation of a comprehensive body of human rights law which serves as a universal and internationally protected code to which all nations can subscribe and all people aspire.

The United Nations has defined a broad range of these internationally accepted rights, including civil, cultural, economic, political and social rights. It has also established mechanisms to promote and protect these rights and to assist states in carrying out their responsibilities.

The foundations of this body of law are the charter of the United Nations and the Universal Declaration of Human Rights[2], adopted by the United Nations General Assembly in 1945 and 1948, respectively.  Since then, the United Nations has gradually expanded human rights law to encompass specific standards for women, children, persons with disabilities, minorities and other vulnerable groups, who now possess rights that protect them from discrimination that had long been common in many societies[3].

WHAT ARE HUMAN RIGHTS?

Human rights are rights inherent to all human beings, regardless of race, sex, nationality, ethnicity, language, religion, or any other status. Human rights include the right to life and liberty, freedom from slavery and torture, freedom of opinion and expression, the right to work and education, and many more.  Everyone is entitled to these rights, without discrimination.[4]

Human rights are standards that recognize and protect the dignity of all human beings. Human rights govern how individual human beings live in society and with each other, as well as their relationship with the State and the obligations that the State have towards them. Human rights are universal and inalienable. All people everywhere in the world are entitled to them. No one can voluntarily give them up. Nor can others take them away from him or her. 

In the Nigerian context, human rights are fundamental rights as contained in chapter iv of the 1999 constitution (as amended) and fundamental rights have been various defined as per ESO JSC in the case of Ransome-Kuti v. A.G Federation[5] as follows;

Fundamental right is a right which stands above the ordinary laws of the land and which in fact is antecedent to the political society itself. It is a primary condition to a civilized existence and what has been done by our constitutions since independence….. is to have these rights enshrined in the constitution so that the rights could be “immutable to the extent of the no immutability” of the constitution itself

2021 INTERNATIONAL HUMAN RIGHTS DAY:

The theme for 2021 international human rights day is EQUALITYReducing Inequalities, Advancing Human Rights. The theme relates to ‘Equality’ which is embodied under Article 1 of the Universal Declaration of Human Rights, which provides that:

All human beings are born free and equal in dignity and rights. They are endowed with reason and conscience and should act towards one another in a spirit of brotherhood”.[6]

All individuals are equal as human beings and by virtue of the inherent dignity of each human person. All human beings are entitled to their human rights without discrimination of any kind, such as race, color, sex, ethnicity, age, language, religion, political or other opinion, national or social origin, disability, property, birth or other status as explained by the human rights treaty bodies.  In Nigeria, human rights are constitutionally guaranteed under Chapter IV of the constitution.[7]

PRESENT STATE OF HUMAN RIGHTS IN NIGERIA

As the world celebrates the 2021 international human rights day, there is need to recap on how human rights have been in Nigeria in recent times, below are some of the major events in recent times:

For weeks in October 2020, young Nigerians held nationwide protest  denouncing years of extra-judicial killings, torture and other ill-treatment by officers of the Special Anti-Robbery Squad (SARS)[8] unit of the Nigeria Police Force (NPF). These youth-led protests were organized under the banner of End-SARS and quickly gained international support as part of the global movement for the recognition that Black lives matter everywhere.

End-SARS also became an avenue for young people to voice dissatisfaction with the bad governance that has contributed to Nigerian officials’ widespread lack of accountability for misbehavior.  The protests ended abruptly on 20 October 2020 when security forces shot at peaceful protesters[9] at Lekki toll gate in Lagos, reportedly killing some persons and injuring many others. Widespread looting and property damage ensued[10], and curfews were declared in several states.

In response to the protests, President Muhammadu Buhari disbanded SARS and promised extensive police reform. Judicial Panels of Inquiry[11] were also set up to investigate allegations of police brutality, including the toll gate incident, and make recommendations for restitution to the government. These, however, are only the most recent in a long line of attempts at addressing human rights violations within the broader context of police reform in Nigeria.  

Sadly, as fundamental and inalienable as human rights are, the rate at which same is grossly abused, especially by the law enforcement agencies (Nigerian police force in particular) cannot be overemphasized. It is so heart trenching that the respect for human right by the law enforcement agencies (particularly the police) is relatively poor in Nigeria. A clear evidence of such played our before, during and the aftermath of the end-sars protest that took place in 2020 and extensively 2021. Since the protest, nothing has changed and it appears that we as a nation are yet to learn from the daring consequences of the dangers of the consistent and blatant abuse of the rights of each citizen. It is also pitiable that the government has made a U-turn to discredit the findings of the Judicial Panel of Inquiry and out rightly rejected the findings therein.

RECOMMENDATIONS AND CONCLUSION

The issues of fundamental rights enforcement have continued to feature prominently in our courts as there is increasing consciousness in Nigeria of the sanctity and need to protect fundamental rights. The chief justice of Nigeria is empowered to make/amend the fundamental rights (enforcement procedure rules). This duty is conferred upon the chief justice by virtue of the provisions of the constitution[12]. The amendment of the fundamental rights (enforcement procedure rules) is long overdue. However, for something as fundamental and crucial as this rule that prescribes the procedure of enforcing a person’s fundamental right in Nigeria is, it is being delayed without any justification as to what is hindering the amendment.

Furthermore, the Federal high court recently came up with the idea of payment of cost relating to enforcement of fundamental right actions where there is a delay in filing a process within a particular time frame. In as much as there is the need to dispense with actions speedily as justice delayed is justice denied, this action can be likened to the Federal High Court back-flipping our adjudication of justice system to the past administration. This is not supposed to be the case as rules making the process of obtaining justice seamless/effortless, not making it a herculean task.

Although it is understandable that a lot of litigants uses the institution of enforcement of fundamental right enforcement as a shield in protecting them from certain wrong they have committed and sometimes reluctantly pursuing the action to the just conclusion of same timeously, it is however the age long principle that instead of one innocent person to suffer wrongly for an offence, it is better to let ten guilty persons go free. Those trying to ensure that their rights are preserved and not infringed upon should not be made to suffer for the wrong doing of others.

In conclusion, human rights are inalienable rights that accrue to every citizen of a country and one that deserves the maximum unhindered protection from infringement. It should always be guarded jealously as the respect for human rights is the bedrock of every civilized economy. Those in power  are duty bound to ensure that they tackle the root causes of gross abuse of human rights which give rise to conflict and crisis, by addressing grievances, eliminating inequalities and exclusion and allowing people to participate in decision-making that affect their lives and they should make conscious visible effort of safeguarding the fundamental rights of its citizens. It is our hope as a Nation that 2022 will be a year worth remembering especially with respect to the enforcement and safeguarding of each individuals fundamental human rights.


[1] Professor Kehinde Mowoe: Constitutional Law in Nigeria, Malthouse Law Books (2008) p269

[2] https://www.un.org/en/about-us/universal-declaration-of-human-rights. Assessed on December 10, 2021

[3] https://www.un.org/en/global-issues/human-rights. Assessed on December 10, 2021

[4] Supra, note 2.

[5] (1985) 2 NWLR , 211 SCN

[6] https://www.un.org/en/about-us/universal-declaration-of-human-rights. Assessed on December 10, 2021

[7] See chapter IV, particularly sections 33-44 of the Constitution of the Federal Republic of Nigeria, 1999 (as amended).

[8] https://www.aljazeera.com/features/2020/10/22/sars-a-brief-history-of-a-rogue-unit. Assessed on December 10, 2021

[9] https://edition.cnn.com/202/11/21/africa/nigeria-shooting-lekki-toll-gate-intl/index. Assessed on December 10, 2021

[10] https://www.premiumtimesng.com/news/headlines/422983-how-hoodlums-took-advantage-of-endsars-wreaked-havoc-in-Lagos.html (Assessed on December 10, 2021)

[11] https://eie.ng/weekly-updates-on-endsars. Assessed on December 10, 2021

[12] Section 46 (3) of the Constitution of the Federal Republic of Nigeria, 1999 (as amended)

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