House of Representatives on Tuesday passed through Second Reading a bill seeking to clarify the role of the Revenue Mobilisation Allocation and Fiscal Commission (RMAFC) and ensure complementary rather than Conflicting Functions with other Revenue Agencies; and for related matters.
The private member’s bill, which seeks to amend Paragraph 32 of the Third Schedule of the 1999 Constitution, was sponsored by Hon Kelechi Nwogu.
In his lead debate, Hon. Nwogu observed that: ‘the strength of any federation lies not only in its political structure but also in its fiscal architecture; the way it mobilises, manages, and distributes public resources. When institutions overlap or compete in that process, confusion arises, efficiency declines, and public trust erodes.
‘This Bill is borne out of a simple but profound imperative: to restore constitutional clarity and harmony in the relationship between the Revenue Mobilisation Allocation and Fiscal Commission and the nation’s tax and revenue agencies, such as the Federal Inland Revenue Service (FIRS), now Nigerian Revenue Service (NRS), Nigeria Customs Service (NCS), and others.
‘The goal is not to diminish the powers of the RMAFC, but to sharpen its constitutional focus, ensuring that it serves as an impartial fiscal referee, not a competing player on the field.’
According to him, the proposed bill seems to amend Paragraph 32 of the Third Schedule by inserting a proviso which clarifies the constitutional boundary between RMAFC’s advisory and oversight functions, and the operational duties of tax and revenue agencies.
While noting that the proposed clarity is not a technical luxury, Hon. Nwogu maintained that ‘it is a constitutional necessity. Every time two government agencies claim overlapping powers, we lose efficiency, invite litigation, and confuse both foreigners and citizens.
‘Nigeria’s economy today faces serious demands for revenue optimisation, fiscal transparency, and institutional credibility.
‘By defining clear boundaries, we strengthen tax administration through coherence; we empower RMAFC to focus on its true constitutional calling – fiscal monitoring, allocation equity, and policy advice; and we build public confidence in government processes, particularly at a time when public trust is a valuable national currency.’
He further stressed that the proposed legislation does not seek to change the balance of fiscal power; rather, it seeks to clarify the balance of fiscal power for harmony, efficiency, and accountability. By this Bill, we affirm that in our Republic: institutions must complement, not compete; roles must be defined, not diffused; and the pursuit of revenue must always be governed by the rule of law.’
After the debate, Deputy Speaker, Hon. Benjamin Kalu, who presided over the session, referred the bill to the Committee on Finance for further legislative action.