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Following the redesign of the Nigerian Naira currency, Nigerians have been plunged into excruciating pain and untold hardship due to the failure of the internet banking platforms & cash scarcity/shortages.

Forming a Political Party in Nigeria is a right of individuals, which has its root under Section 40 of the Constitution of the Federal Republic of Nigeria 1999.

Nigeria's gaming sector has undergone a fundamental constitutional transformation following a landmark Supreme Court ruling that transferred regulatory authority from federal to state governments. This comprehensive guide examines the new state-driven licensing framework, the emergence of the Universal Reciprocity Certificate for multi-state operations, and the strategic compliance considerations that now shape market entry for sports betting and casino operators.

The Evidence Act (Amendment) Act 2023 (the Amended Act) was signed into Law by President Bola Ahmed Tinubu on the 12th day of June 2023.

For international companies considering Nigeria, courtroom delays are costly: commercial cases can take five years or more, and litigation may consume up to 15% of the disputed sum.

The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.

The second condition in Section 31(2) of the FIRS Act embodies the knotty issues of tax substitution.

With a few exceptions, section 162 of the Nigerian Constitution requires that all revenues collected by the Government of the Federation shall be paid into a special account called the Federation Account, from where it will be distributed amongst the Federal, State and Local Governments.

Nigeria's public sector accountability framework, anchored in the Constitution and the Code of Conduct Bureau and Tribunal Act, mandates asset declaration and ethical conduct for public officers. Despite robust legal provisions requiring disclosure of assets, the system faces critical challenges including inadequate verification capacity, weak enforcement mechanisms, and limited transparency. This comprehensive analysis examines the constitutional framework, identifies systemic weaknesses, and proposes prac

Nigeria's Constitution grants the National Assembly investigative powers to support lawmaking and expose corruption, but recent cases reveal legislative committees increasingly overstepping...

On June 26, 2025, President Bola Ahmed Tinubu signed into law four landmark tax reform bills that fundamentally reshape Nigeria's revenue administration landscape.

Nigeria's adoption of AI-powered facial recognition at major airports and automated credit scoring by digital lenders raises urgent questions about constitutional privacy protections. With Section 37 of the 1999 Constitution drafted before modern biometric surveillance existed, can its guarantee of privacy extend to algorithmic profiling and mass data collection?

The Anti-Torture Act 2017 was passed by the 8th National Assembly and signed into law by President Mohammadu Buhari on 29th December 2017.

Recently, the Court of Appeal ("CA") delivered its decision ("Decision") in the case of Central Bank of Nigeria v. Adani Mega System Limited (Appeal No. CA/ABJ/CV/1300/2023) (the "Appeal").

In June, Nigeria witnessed the roll out of several policies and legislative developments across governance, taxation, financial regulation, digital identity, public health and institutional reform, reflecting the Government’s concerted effort to leverage law and policy as instruments for addressing emerging challenges, strengthening public institutions and advancing national development objectives.

The Constitution of the Federal Republic of Nigeria, 1999 (the 1999 Constitution) and the Electoral Act, 2022 place premium on the power of political parties to hold, conduct, administrate and coordinate their primaries.

The African Charter on Human and Peoples' Rights represents a cornerstone of human rights protection in Africa.

Research shows that between 1980 and 2018, African countries received close to $2 trillion in foreign direct investments and development assistance but recorded over half of that sum, about $1.3 trillion, in illicit financial flows (outflow).