The appointments of five out of the six executive directors of the Nigerian Revenue Service (NRS) were done in breach of the provisions stipulated in Part IV Section 17 (1) of the Nigerian Revenue Service (Establishment) Act 2025 signed into law by President Bola Ahmed Tinubu, Daily Trust reports.

The Nigerian Revenue Service Act is among the four tax reform laws that have faced scathing criticisms following allegations of alterations and insertions.

What the law says on appointment of executive directors

Section 17 (1) of Part IV of the NRS Act 2025 (Certified Act released by the National Assembly) stipulates that: “The President shall appoint six Executive Directors for the Service, each representing a geopolitical zone on rotational basis among the states in the zone in alphabetical order provided that the Executive chairman and the Executive Director shall not come from the same state.”

However, checks by Daily Trust showed that those appointed and recently inaugurated as executive directors representing the various geopolitical zones do not fit into the criteria stipulated by the NRS Act.

executive directors include: Muhammad A. Lawal from Niger State (North Central); Amina Ado Kurawa from Kano State (North West); Shettima Tamadi from Borno State (North East); Obinna Ihedioha from Imo State (South East); Iniabasi Akpan from Akwa Ibom State (South South) and Bolaji Akintola from Lagos State (South West).

While the section stipulates that appointments of representatives from among states in each of the six geopolitical zones be done aphetically on a rotational basis, findings showed that only the appointment of Iniabasi Akpan from Akwa Ibom State, representing the South South geopolitical zone in the Service meets the provision while the rest were done in breach of the provision of the Act.

Based on the provision of the NRS Act which stipulates appointments on the basis of alphabetical order of states, the appointment for North Central ought to have come from Benue as against Niger; North West from Jigawa as against Kano; North East from Adamawa as against Borno; South West from Ekiti as against Lagos and South East from Abia as against Imo.

Effort to get the reaction of the Presidency on the development was not successful, as Mr. Bayo Onanuga, Special Adviser to the President on Information and Strategy, could not be reached for comment. Also, Dr Daniel Bwala, the Special Adviser to the President on Policy Communications’ was unreachable. As at the time of filing this report, text messages and WhatsApp messages sent to Mr. Onanuga and Bwala, were yet to be replied to.

When contacted, the APC Director of Information, Bala Ibrahim, said only the executive arm of government could speak on the matter.

He said, “Normally, I always direct people to go the Legal Department. Appointments are done by the government not by the party. Yes, the government is an APC government. But that is not to say that it is the party that is making the appointment. These are questions that should be directed at the government. It is the executive that will answer this question. The party does not have any power in the appointment. If there is anything, it will be by consultation. Even if that consultation is to be done, it will be done with the National Working Committee (NWC), which as a Director, I’m not a member”.

Daily Trust also made efforts to get reaction from the lawmakers, but to no avail. Efforts to get the spokesperson of the House of Representatives, Akin Rotimi, to respond to the development last night proved abortive as he did not respond to calls put across to him and WhatsApp message sent to him.

THE EXECUTIVE DIRECTORS

Muhammad A. Lawal (North-Central)

Executive Director, Finance & Corporate Services

Lawal is a seasoned career tax administrator with extensive senior leadership experience across state and federal tax institutions. He previously served as Coordinating Director, Support Services at the Federal Inland Revenue Service (FIRS), where he oversaw core administrative and institutional functions.

Lawal was Secretary of the Joint Tax Board from 2010 to 2017 and later Coordinating Secretary of the Tax Appeal Tribunal between 2017 and 2020. Earlier in his career, he served as Executive Chairman of the Niger State Board of Internal Revenue from 2000 to 2004. He holds a B.Sc. in Management Studies from the University of Jos and an MBA from the University of Calabar. He is a Fellow of the Association of National Accountants of Nigeria and the Chartered Institute of Taxation of Nigeria, as well as an Associate Member of the Nigerian Institute of Management.

Bolaji Akintola (South-West)

Executive Director, Medium & Emerging Taxpayers

Bolaji Akintola is a revenue administration and finance expert with over three decades of experience and deep institutional knowledge of Nigeria’s tax system. He has held senior leadership roles within the Federal Inland Revenue Service, including Coordinating Director, Corporate Services.

He previously served as Director of Audit at the Lagos State Internal Revenue Service, where he played a key role in strengthening audit and compliance frameworks.

Akintola holds a B.Sc. in Mathematics from the University of Lagos. He is an Associate Member of the Association of National Accountants of Nigeria and the Chartered Institute of Management Accountants, and a Fellow of the Chartered Institute of Taxation of Nigeria.

Amina Ado Kurawa (North-West)

Executive Director, Government & Large Taxpayers

Amina Ado Kurawa is a senior executive with over 30 years’ experience spanning banking, oil and gas, and public service. She previously served as Coordinating Director of the Large Taxpayers Group at FIRS and as Senior Special Assistant to the President on Oil and Gas Policy between 2017 and 2020.

Her private-sector experience includes senior roles at Total E&P Nigeria Limited, where she worked on project financing, Nigerian content development, and project controls for multi-billion-dollar deepwater projects. She has also served as a member of the United Nations Subcommittee on Wealth and Solidarity Taxes.

Kurawa holds a B.Eng. in Electrical Engineering from Ahmadu Bello University, an LLB from the University of London, an MBA from Bayero University, and multiple postgraduate degrees in finance, strategic planning, development studies, and applied economics from UK universities. She is a Fellow of the Association of Chartered Certified Accountants and the Institute of Chartered Accountants of Nigeria, an Associate of the Chartered Institute of Taxation of Nigeria, and a member of the Nigerian Society of Engineers.

Shettima Tamadi (North-East)

Executive Director, Policy & Compliance

Shettima Tamadi is a revenue administrator with over 20 years’ combined experience across banking and tax administration. He currently serves as Coordinating Director, Special Duties Group at FIRS and previously held the position of Director, International Tax, where he led Nigeria’s cross-border tax strategy and advanced global tax compliance initiatives.

Before joining the tax system, Tamadi spent nine years in the banking sector, working with United Bank for Africa, FSB International Bank, and Guaranty Trust Bank in financial operations and risk management roles.

He holds a B.Sc. in Accountancy from the University of Maiduguri and an MBA from Bayero University. He is a Fellow of the Institute of Chartered Accountants of Nigeria and an Associate of the Chartered Institute of Taxation of Nigeria.

Obinna Ihedioha (South-East)

Executive Director, People, Stakeholders & Communication

Obinna Ihedioha is a senior-level strategist with over 24 years’ experience in strategy, governance, public sector reform, and portfolio management. He brings deep expertise in accountability frameworks, human capital strategy, and stakeholder engagement.

He previously served as Senior Adviser and Head of Strategy at the Nigeria Sovereign Investment Authority, overseeing an investment portfolio exceeding $4 billion. He played a central role in establishing major national platforms, including InfraCredit, the Development Bank of Nigeria, the Nigeria Mortgage Refinance Company, and the Africa Sovereign Investment Platform.

Ihedioha has also served as Deputy Managing Director of the UK–Nigeria Infrastructure Advisory Facility, Senior Infrastructure Investment Adviser at Adam Smith International, and as a member of key national and international policy bodies, including the G20 Technical Working Group.

He holds a B.Sc. in Political Science from the University of Abuja and an M.Sc. in Public Policy and Management from the University of Manchester.

Iniabasi Akpan (South-South)

Executive Director, Technology

Iniabasi Akpan is a senior technology executive with deep expertise in fintech, ICT systems, and large-scale digital transformation. He previously served as Country Manager and Managing Director of OPay Nigeria, where he oversaw nationwide operations spanning over 500,000 agents and merchants, with monthly transaction volumes exceeding $12 billion. His leadership was instrumental in scaling payment infrastructure, agent networks, and merchant ecosystems across the country. Akpan has also held senior roles at Telnet Group, leading enterprise software and systems engineering projects, and delivered large-scale digital payment and security infrastructure for the Central Bank of Nigeria. He played a key role in the incubation of PayCom Nigeria Limited, which was later acquired by OPay.

He holds a B.Sc. in Computer Science from the University of Lagos and an MBA from IESE Business School. He is also a Certified in Risk and Information Systems Control (CRISC) professional of ISACA.

‘Failure to adhere to law undermines integrity’

A civil society organisation, the African Centre for Innovative Research and Development, has faulted the appointment of executive directors of the Nigerian Revenue Service (NRS), alleging that the process violated provisions of the NRS Establishment Act.

The Chief Executive Officer, Mohamed Bello, while speaking on the appointments, noted that the Act clearly stipulates that executive directors should be appointed from the six geopolitical zones on a rotational basis and in alphabetical order.

He warned that failure to adhere strictly to the law could undermine the credibility and smooth operation of the new revenue agency.

“If we want to establish this commission in a free and fair manner, the provisions of the Act must be fully complied with. Anything short of that means we have not gotten it right and we need to go back and correct it,” he said.

Bello further cautioned that disregarding the legal framework could lead to internal divisions and weaken public confidence in the institution, particularly in a country as complex as Nigeria.

He likened the situation to the principles guiding the Federal Character Commission, stressing that equitable representation was crucial for national cohesion and institutional stability.

“The implication of not adhering to the Act is that it may lead to fragmentation and loss of trust. Nigerians must have confidence in apex institutions like the NRS, especially in matters relating to tax compliance and enforcement,” he added.

Bello said adherence to rules and regulations was fundamental to democratic governance, warning that failure to comply with established laws could raise questions about commitment to fairness and due process.

A public administration expert, Dr Sa’idu Ahmad Dukawa, also faulted the development, describing the process as a clear breach of the NRS Establishment Act and a violation of the rule of law. Dr Dukawa, an Associate Professor in the Department of Public Administration, Bayero University, Kano (BUK), said the Act explicitly provides that executive directors should be appointed from the six geopolitical zones on an alphabetical and rotational basis.

“A breach of the law is a breach of the rule of law. Once the law clearly stipulates how appointments should be made, there must be compliance,” he said.

Dr Dukawa argued that even if there were challenges, such as the absence of qualified candidates from a particular state, the appropriate step would have been to seek an amendment of the law, rather than violate it.

“If there are genuine challenges in implementing the provisions of the Act, the right thing to do is to amend it to accommodate those realities, not to breach it outright,” he said.

He warned that disregard for the law sends a dangerous signal that government does not respect due process, which could have wider implications for governance.

“When government violates its own laws, citizens can begin to question other critical processes, including elections, statutory allocations and the enforcement of other important laws,” he said.

On the implications for the presidency, Dukawa said such actions cast doubts on the integrity of the president, his administration and the ruling party.

He further cautioned that selective implementation of the law could encourage lawlessness and weaken governance, especially when lower-level offenders are punished while perceived violations at the top go unaddressed.

Another civil society organisation, the Resource Centre for Human Rights and Civic Education (CHRICED) faulted the development.

Speaking with Daily Trust, CHRICED’s Media Manager, Kolawole Omoniyi, said the deviation from the alphabetical order raises concerns about “political favouritism and marginalisation of eligible states that ought to benefit from the rotational arrangement”.

“The intention of the law is to prevent lopsided appointments. If, for instance, Benue is supposed to benefit first in the North Central, but the slot is taken to another state, nobody knows when it will return to Benue,” he added.

Omoniyi warned that such actions could set a dangerous precedent where statutory provisions are bypassed without consequences, further weakening public confidence in democratic governance.

He also questioned the role of the National Assembly, which he said failed to flag the alleged breach despite having passed the law.

He urged the Presidency to provide a public explanation for the alleged breach, noting that if it was an oversight, it should be promptly corrected.

Earlier concerns

Daily Trust reports the tax laws had come under scrutiny following allegations of alterations and insertions. A member of the House of Representatives, Abdulsammad Dasuki (PDP Sokoto) had earlier raised a matter of privilege on the floor of the House, alleging discrepancies between the tax laws passed by the National Assembly and the versions subsequently gazetted and made available to the public.

Rising under Order Six, Rule Two of the House Rules on a Point of Privilege, Dasuki told the House that his legislative privilege had been breached, insisting that the content of the tax laws as gazetted did not reflect what lawmakers debated, voted on and passed on the floor of the House.

Also, Senator Ali Ndume (Borno South) has also described Nigeria’s new tax laws as “fundamentally flawed” and riddled with contradictions, warning that they risk being challenged in court.

Speaking in an interview on Arise News on Wednesday, Ndume said the laws, as currently presented, are inconsistent and controversial, making enforcement difficult. “Nigerians are not opposed to taxation, but they want a fair and transparent system,” he said. (Daily Trust)

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