Section 306 and 307 of the 1999 Constitution: Resignation of Officials and Limitation of Citizens by Naturalization

The 1999 Constitution Section 306 (1) Save as otherwise provided in this section, any person who is appointed, elected or otherwise selected to any office established by this Constitution may resign from that office by writing under his hand addressed to the authority or person by whom he was appointed, elected or selected. (Except when…

Section 23 & 24 of the 1999 Constitution: National Ethics & Duties of a Nigerian Citizens

The 1999 Constitution Section 23 The national ethics shall be Discipline, Integrity, Dignity of Labour, Social, Justice, Religious Tolerance, Self-reliance and Patriotism.  (Nigeria as a nation, is to be guided by the following values- Discipline: the value attached to the obeying of rules or a code of behaviour; this value also includes the value of…

Income Tax for Taxpayers with Multiple Streams of Income

Nothing is certain except death and taxes. Benjamin Franklin, 1789 Introduction Payment of income taxes is inevitable and evasion of it is a criminal offence as provided in section 40 of the Federal Inland Revenue Service Act, 2007. The payment of income tax by a legal entity is a civic obligation as stipulated under Section…

Section 308 and 309 of the 1999 Constitution: Immunity of President, Vice President, Governors and Deputy Governors

The 1999 Constitution Section 308 (1) Notwithstanding anything to the contrary in this Constitution, but subject to subsection (2) of this section – (Despite anything which may be contrary to what has been stated in the 1999 Constitution concerning immunity of the office of the President, Vice President, Governor and Deputy to be sued but…