Nigerians have asked the National Assembly to consider the issues raised by individuals, organisations, and the private sector on the tax reform bills. They asked the lawmakers to ensure that the bills were reviewed to address the concerns of those who submitted memos and spoke at the public hearing on the bills. This was as they expressed doubts about the National Assembly’s readiness to incorporate the concerns of Nigerians into the tax bills before passing them. The National Assembly concluded the public hearing on the four bills on Friday. The stakeholders’ engagement, which commenced on Monday with the Senate Committee on Finance hosting many agencies, ended at the House of Representatives, with a pledge by the Speaker, Tajudeen Abbas, that public input would be prioritised as the parliament finalises the provisions of the bills ahead of their passage. Given the barrage of criticisms, particularly from prominent northern leaders, the Nigeria Governors’ Forum, and a legion of northern lawmakers, the public hearing on the bills was seen as a significant win for President Bola Tinubu’s administration. The bills were transmitted to the National Assembly in October 2024 by Tinubu for consideration and passage following the recommendations of the Presidential Taskforce on Fiscal Policy and Tax Reforms, headed by Taiwo Oyedele. The proposed bills are the Nigeria Tax Bill 2024, the Nigeria Tax Administration Bill, the Nigeria Revenue Service (Establishment) Bill, and the Joint Revenue Board (Establishment) Bill. Although the four bills faced little opposition in the Senate and were swiftly passed for a second reading, the House insisted on their withdrawal in solidarity with the National Economic Council for broader consultation. However, a compromise was reached following the adoption of a revised proposal, which promised a fair and equitable VAT distribution at a meeting between the Nigeria Governors’ Forum and the Taiwo Oyedele-led tax reform committee in January 2025. The governors proposed that VAT revenue should be shared as follows: 50 per cent based on equality, 30 per cent on derivation, and 20 per cent based on population to guarantee a fair distribution of resources. This development convinced opposition lawmakers in the House, many of whom were acting on the directives of their respective governors, to agree to debate the general principles of the bills. Sunday PUNCH noted that many issues were raised on the bills by stakeholders, who urged the National Assembly to review them in line with economic realities, the living conditions of the people, and the protection of industries. One notable area where the public demanded a review was the VAT increment, programmed in the bill to take place every two years. The Congress of University Academics opposed the proposed VAT increase as stated in Chapter 6, Part I, Section 146 of the bill. CONUA recommended that the current 7.5 per cent VAT rate be maintained while the Federal Government should broaden the tax base to include more taxable items. Speaking with Sunday PUNCH, a Senior Advocate of Nigeria, Mike Ozekhome, said it would be a disservice to Nigeria if the issues raised by stakeholders were ignored. He said there was a possibility that politics would take precedence over substance in the passage of the bills. “In Nigeria, a country that is virtually a crime scene, nothing is impossible. But it will be a great disservice to Nigerians if their voices regarding this sensitive matter are ignored while the self-serving interests of governors are accepted. That would be a monumental tragedy,” he said. On his part, a constitutional lawyer, Abdul Mahmud, said the public hearing might amount to nothing if the concerns of Nigerians about the bills were not addressed. According to him, there is a valid concern that the public hearing on the tax bills may amount to little more than a formality due to the perceived compromise of the National Assembly. He said, “Given the current political power dynamics in Nigeria, there are valid concerns that the public hearing may be a formality. With the National Assembly increasingly seen as an extension of the executive rather than an independent check on power, legislative processes often reflect the interests of the presidency and state governors rather than those of the public. “The tax bills, which directly affect revenue generation and fiscal federalism, are of particular interest to governors, who rely on statutory allocations and internally generated revenue to run their states. If lawmakers prioritise executive preferences over genuine public input, the outcome of the hearing may be predetermined, rendering the engagement with stakeholders merely symbolic. “Moreover, the dominance of ruling party politics within the legislature has further weakened its independence. Many lawmakers owe their positions to the influence of governors and the presidency, making them less inclined to challenge executive-backed proposals.” Mahmud called on professional bodies in the country to push for the integration of some of the proposals in the bills ahead of their passage. “In past legislative decisions—from budget approvals to constitutional amendments—the pattern of alignment between the National Assembly and executive authorities has been evident. Given this backdrop, skepticism about the sincerity of public hearings on crucial tax reforms is understandable. “Unless there is a strong push from civil society, professional bodies, and the business community, the process may end up being another rubber-stamping exercise that prioritises political expediency over economic justice,” he added. Also speaking, a public affairs commentator, Jide Ojo, said that given the powers wielded by governors, there was a high chance that public input might not count in the consideration of the bills. He said, “The Nigeria Governors’ Forum is a powerful bloc. If their interests are already protected, they are unlikely to care what goes into the bills or not. It is foolhardy to think that every stakeholder’s input will be reflected in the final document that will be adopted by the Senate and House of Representatives Committee on Finance.” On his part, a chieftain of the Arewa Consultative Forum, Anthony Sani, said the position of the 36 state governors could not be ignored. “What do you expect? That the position of the governors on the tax reform bills be ignored? The observations about the tax bills, particularly regarding changes in VAT distribution, were first raised by the Northern Governors’ Forum, which wanted the bills withdrawn for further consultations. This was supported by the National Economic Council, which comprises the 36 governors and the Central Bank of Nigeria Governor. “Governors are legitimately in a better position to play seminal roles on issues of national importance such as the extant tax reform bills,” he added. However, the Chairman of the House of Representatives Committee on Finance, James Faleke, reaffirmed the commitment of the Green Chamber to enacting tax laws that reflected the interests of Nigerians while promoting economic growth and fiscal sustainability. Faleke, who spoke after the public hearing on the bills, said the committee would review all submissions in the coming days and work towards passing new tax laws that reflected the aspirations of Nigerians. The bills are expected to return to  both chambers next week ahead of the third and final reading.

United States head coach Mauricio Pochettino had sections of his former club's fanbase giddy with excitement last week after he declared his desire to one day return to Tottenham. It isn't a new concept, Pochettino has previously been clear in his wish to become Spurs head coach for a second period - but the current conjecture over incumbent Ange Postecoglou's future has sharpened the issue. The Argentine remains a hero among some of the regulars at the Tottenham Hotspur Stadium. Joining in 2014, Pochettino led the team to second and third placed finishes in the Premier League and a Champions League final. Photos of Pochettino sharing a coffee with Tottenham chairman Daniel Levy, that went viral on social media last week, served only to amplify affections among supporters who pine for his return. The fact the photos are not recent, certainly not taken over the past 10 days, won't quell the fervour. Pochettino is under pressure in his current job. With a home World Cup in 2026 just 15 months away, his US side have lost consecutive Concacaf Nations League matches in the past week - beaten by Panama and Canada. Yet, dig deeper and you realise the prospect of the 53-year-old returning to Spurs any time soon is hugely unlikely. The United States Soccer Federation would be owed what has been described by a well-placed source as "one of the biggest financial compensation fees in football history" if Pochettino was to leave for Spurs - or any other team for that matter - before the next World Cup. Chelsea's £21m payment to Brighton to land Graham Potter after sacking Thomas Tuchel in 2022 and Bayern Munich's £21m to Red Bull Leipzig to pave the way for Julian Nagelsmann's appointment in 2021 are, according to reports, ranked as the two largest managerial compensation packages in history. Pochettino signed a two-year contract in September, with multiple reports stating he earns £4.6m a year. However, it is understood the sum US Soccer would recoup if Pochettino leaves before next year's tournament, which they are hosting along with Canada and Mexico, extends way beyond the his salary and much closer to the amount Chelsea and Bayern, respectively, paid to land Potter and Nagelsmann. Pochettino's recent remarks appeared to swing the door open towards him replacing Postecoglou should the Australian lose his job before next season. "I am in the USA, so I am not going to talk about that now - but what I said then I still, after six years or five years, feel in my heart," he said last week. "Yes, I would like one day to come back." However, according to well-placed sources, Pochettino has no immediate wish to return to Spurs. He is said to be fully committed to leading the US to a home World Cup. Of course, the mammoth cost of releasing Pochettino from his current deal lends itself to a singular focus, with the notion of any club - particularly one with a chairman as financially astute as Daniel Levy - parting with such a sizeable sum as being far-fetched. Yet, you get the sense Pocehttino's desire to lead the US to the World Cup is genuine and not a mindset borne out of stipulations relating to his contract. Indeed, during the same interviews in which he re-affirmed his intention to one day return to Tottenham, the South American spoke of his engagement with his new team and the project ahead. "For us, the pressure is going to be there [at the World Cup] because we are a host," he said. "And then it's a country where the mentality is about winning. In sport, in everything that Americans are involved in, they want to win. "The players know it's going to be massive pressure and now our president [Trump] likes to put pressure on, but it's welcome. That means we are going to feel the adrenaline we need to feel. We are ready to deliver." Much of the hype surrounding Pochettino's hypothetical return to Spurs stems from the fact Postecoglou is by no means certain of remaining in charge heading into next season. Tottenham's disappointing season leaves him under scrutiny. They are in 14th place in the Premier League, having accumulated 34 points. Even if they win all their remaining nine matches, they would still fall short of last season's points total of 66. Their wait for a domestic trophy will extend into next season after being eliminated from both cup competitions. Postecoglou's only saving grace is Tottenham's run in the Europa League; they face Eintracht Frankfurt in the quarter-finals next month. Of course, if Spurs win that competition the season takes on a very different complexion. Not only would success in Europe end the club's 17-year wait for silverware but it would also see them qualify for next season's Champions League. Such a scenario would surely see Postecoglou strengthen his position. That is easier said than done, of course. Indeed, failure to win the Europa League would raise further uncertainty over Postecoglou's job moving forward. All current indications are that Tottenham want to get to the end of the season before reviewing the campaign and come to a decision. Results, though, will likely dictate the club's approach. Sunday's defeat by arch-rivals Canada has taken Pochettino's record as US head coach to five wins and three losses. Prior to the current international break, Pochettino's win ratio since replacing Gregg Berhalter in September was healthier. But losing to Panama - 1-0 in the semi-final of the Concacaf Nations League - and 2-1 to Canada in the third-placed play-off, has led to some negativity. Pochettino quickly moved to quell any disquiet after Sunday's defeat, saying: 'I've seen some times that teams that were building to play in the World Cup, they were not good until around the World Cup. "I want to send a message to the fans, don't be pessimistic and don't get bad feelings. "I think we have time because if we will be in this situation in one year time, for sure, I will tell you, 'Houston, we have a problem,' no?" Pochettino said. "In one year, if we're talking about that, it's because we have a big problem and we were not capable to discover, to try design a better strategy to provide to the team the capacity to play in a different way. "I think we have time and I prefer that that happened today than [you] know, in one year." Nevertheless, with around 15 months until the World Cup starts, this month's results will have fans apprehensive.