President Bola Tinubu has officially sworn in Vice Admiral Ibok-Ete Ibas (rtd.) as the Sole Administrator of Rivers State.

The ceremony took place after a brief meeting between the president and the newly appointed sole administrator at the Presidential Villa in Abuja on Wednesday afternoon.

Ibas’s appointment follows President Tinubu’s declaration of a state of emergency in Rivers State due to ongoing political instability and security challenges.

As part of the emergency measures, the president suspended Governor Siminalayi Fubara, Deputy Governor Ngozi Odu, and all members of the state’s House of Assembly for an initial six-month period.

Vice Admiral Ibas will oversee governance in the state, although his role does not extend to enacting new laws.

However, the judiciary in the state will continue to operate independently.

The four tax bills transmitted to the National Assembly by President Bola Tinubu in October 2024 were on Tuesday passed on the third reading in the House of Representatives.

The House had last Thursday considered and approved the report of the House Committee on Finance, which proposed several recommendations on the executive bills.

After a delay of about three months, which included public hearings and the receipt of memoranda from concerned stakeholders, the National Assembly finally resumed work on the bills three weeks ago.

The hearings were focused on how best to reform Nigeria’s tax administration system.

During Tuesday’s plenary, House Leader, Julius Ihonvbere, moved for the bills to be read for the third and final time.

He said: “Mr. Speaker and honourable colleagues, I move that the bill for an Act to provide for the assessment, collection of, and accounting for revenue accruing to the federation, federal, states, and local governments, prescribing the powers and functions of tax authorities, and for related matters be read for the third time.”

He further moved for the reading of additional bills for the third time.

These included a bill to repeal the Federal Inland Revenue Service (Establishment) Act, No.13, 2007, and enact the Nigeria Revenue Service (Establishment) Bill, which would establish the Nigeria Revenue Service with powers for assessment, collection, and accounting for revenue accruable to the government.

He also moved for a bill to establish the Joint Revenue Board, the Tax Appeal Tribunal, and the Office of the Tax Ombudsman for the harmonisation, coordination, and settlement of disputes arising from revenue administration in Nigeria.

Lastly, a bill to repeal certain acts on taxation and consolidate the legal frameworks relating to taxation, enacting the Nigeria Tax Act to provide for the taxation of income, transactions, and instruments was also moved for third reading.

The bills were then overwhelmingly voted on by the lawmakers and passed with Speaker Tajudeen Abbas presiding over the session.

The next step will see the bills forwarded to President Tinubu for assent after passing through the Senate and, if necessary, undergoing harmonszation between the Senate and House versions.

Despite the overwhelming support, the bills faced opposition, particularly from lawmakers from northern Nigeria, who, in solidarity with their governors, called for the bills to be withdrawn for further consultation.

The Nigerian Bar Association (NBA) has told President Bola Tinubu that he lacks the constitutional powers to remove any elected governor of a state in Nigeria.

Besides, the umbrella body for legal practitioners in the country held that Tinubu’s Tuesday night declaration of a state of emergency in Rivers State “remains constitutionally inchoate and ineffective” until the National Assembly approves the declaration.

In a statement issued to journalists on Tuesday night, the NBA President, Mazi Afam Osigwe, SAN, observed that the action of Mr. President has far-reaching constitutional and democratic implications, particularly in light of the provisions of Section 305 of the 1999 Constitution, which governs the procedure for the proclamation of a state of emergency and which the President purported to have relied upon.

While stating that Section 305 of the Constitution indeed vests the President with the power to declare a state of emergency, Osigwe argued that “The 1999 Constitution does not grant the President the power to remove an elected governor, deputy governor, or members of a state’s legislature under the guise of a state of emergency.”

Besides, the NBA President observed that “the Constitution provides clear procedures for the removal of a governor and deputy governor as per Section 188. Similarly, the removal of members of the House of Assembly and the dissolution of parliament are governed by constitutional provisions and electoral laws, none of which appear to have been adhered to in the present circumstances.”

The NBA further submitted that “A declaration of emergency does not automatically dissolve or suspend elected state governments. The Constitution does not empower the President to unilaterally remove or replace elected officials. Such actions amount to an unconstitutional usurpation of power and a fundamental breach of Nigeria’s federal structure.”

The NBA, in addition, asserted that the situation in Rivers State, though politically tense, does not meet the constitutional threshold for the removal of elected officials, adding that “the purported removal of Governor Fubara, his deputy, and members of the Rivers State House of Assembly is therefore unconstitutional, unlawful, and a dangerous affront to our nation’s democracy.”

While reiterating that the President does not have the constitutional power to remove an elected governor under a state of emergency, the body stated that any such action is an unconstitutional encroachment on democratic governance and the autonomy of state governments.

The NBA therefore called on the National Assembly to “reject any unconstitutional attempt to ratify the removal of the Rivers State Governor and other elected officials. The approval of a state of emergency must be based on strict constitutional grounds, not political expediency.”

Besides, it warned that suspending elected officials under emergency rule sets a dangerous precedent that undermines democracy and could be misused to unseat elected governments in the future.

Meanwhile, the NBA demanded that all actions taken in Rivers State strictly conform to constitutional provisions and Nigeria’s democratic norms.

It also encouraged all stakeholders, including the judiciary, civil society, and the international community, to closely monitor the situation in Rivers State to prevent unconstitutional governance and abuse of power.

“The NBA remains committed to upholding the Constitution, defending democratic governance, and ensuring that the rule of law prevails in Nigeria. A state of emergency is an extraordinary measure that must be invoked strictly within constitutional limits. The removal of elected officials under the pretext of emergency rule is unconstitutional and unacceptable.

“We call on all relevant authorities to act in accordance with the law and the best interest of the country. Nigeria’s democracy must be protected at all costs, and the Constitution must be upheld as the supreme legal authority in all circumstances,” the statement added.