The recent directive by the Central Bank of Nigeria for banks to enforce a Cybersecurity levy pursuant to section 44 of the Cybercrime Amendment Act has ignited a fervent debate surrounding the boundaries of legislative power and the protection of federalism.

In the recent case of A.G Rivers v. FIRS & A.G Federation, the court held that the National Assembly cannot validly legislate in respect of  residual powers conferred on the State Houses of Assembly to make laws under section 4(7) of the Constitution;

Now, it is unsettled, whether the National Assembly can impose levies and taxes on issues not contained in the exclusive or concurrent legislative list, in the guise of making laws for the “peace, order and governance of the Federation” as provided in section 4(2) of the Constitution, thus needing judicial interpretation.

I will posit, that an argument to justify the imposition of levy and taxation outside of its powers in the exclusive and concurrent list is a very dangerous argument and in the name of casting and widening the tax drag-net; we should be very cautious of what we wish for.

These arbitrary powers that the National Assembly usurps to itself are dangerous and anti-thesis to true federalism in Nigeria.

As it is currently, the National Assembly has the power to legislate on everything in the exclusive list. The same National Assembly can legislate on everything in the concurrent list, in the guise of the “doctrine of covering the field”.

Yet, notwithstanding its many powers under the exclusive and concurrent list, laws that by natural logic ought to be on the residual list and by so doing at the exclusive reserve of the state to make laws are now been coveted by the National Assembly in the name of “making laws for peace, order and good of the Federation.

The takeaway point here is that: “If the argument is that the National Assembly, in the guise of making laws for peace, order and good, can upend the residual list; then I believe we should officially amend the Constitution to cancel the residual list altogether and give the role of making all the laws in Nigeria to the National Assembly in the name of making laws for the “peace, order and good governance of the Federation “.

The issue of the cybercrime levy extends beyond mere legality to the erosion of federalism itself. By granting the National Assembly unchecked authority to legislate on all matters, the essence of federalism is compromised. The arbitrary expansion of legislative powers not only undermines the power-sharing but also undermines the diversity and autonomy of Nigeria’s federating units. The imposition of levies and taxes on matters outside the exclusive or concurrent legislative lists challenges the delicate balance of power between the federal and state governments. This overreach not only undermines the autonomy of states but also threatens the principles of true federalism. Again, the doctrine of “covering the field” exemplifies the guise of this encroachment, whereby the National Assembly assumes jurisdiction over matters traditionally reserved for state legislation. What was once considered the residual list, exclusive to state jurisdiction, is now subject to federal oversight in the name of “making law for the peace, order and good governance”. If left unchecked, this trend poses a grave threat to Nigeria’s democratic fabric and undermines the very essence of federalism as a system of governance.

In conclusion,  this is a call on the federal government to suspend the application of this levy, the urge and the need to always increase the levy and tax drag net not including driving the citizens into penury.  The citizens and CSO should continuously guard jealously their role of vigilance and stand against all efforts to continuously enlarge the law-making powers of the National Assembly beyond constitutional provisions.

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Reply August 24, 2020

NO WORDS TO DESCRIBE, THANK YOU ,,,,,,,,,,,,ADMIN ,FOR FANTASTIC WEB THEME.

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