Types of law in Nigeria

The Law of Nigeria consists of courts, offences, and various types of laws. Nigeria has its own constitution which was established on 29 May 1999. The Constitution of Nigeria is the supreme law of the country The Law of Nigeria consists of courts, offences, and various types of laws. Nigeria has its own constitution which was established on 29 May 1999. The Constitution of Nigeria is the supreme law of the country. There are four distinct legal systems in Nigeria, which include English law, Common law, Customary law, and Sharia Law.English law in Nigeria is derived from the colonial Nigeria, while.

What Are The Types Of Law In Nigeria? - School Guardia

5. Land Use Act. The Land Use Act is the primary law in Nigeria that deals with the ownership and transfer of ownership in land. The law is quite unique in the sense that it is more 'important' than a regular law. Before this law can be amended or repealed there is a protracted process, in fact it can only be amended using the same. An example of a municipal Nigerian law is the Constitution of the Federal Republic of Nigeria 1999(as amended) which applies in only Nigeria. International law, on the other hand, is the law between countries Below are the 5 major sources of Nigerian law: English law Enactments made by the legislature Customary/Islamic law Nigerian case law International law Tax laws in Nigeria are laws and regulations guiding the collection and administration of taxes. The types of taxes collectable in Nigeria, as well as the bodies in charge of collecting, managing and regulating taxation, are stipulated by the following tax laws in Nigeria- Personal Income Tax Act Companies Income Tax Act Finance Act Value [

Different types of Lawyers. There are different types of lawyers in Nigeria, and the practice of law is a very big field in Nigeria. The first point to start with is that when a lawyer gets qualified to practice law in Nigeria, there are no restrictions on what area of law he/she can practice in TYPES OF COURTS IN NIGERIA . 1. THE SUPREME COURT OF NIGERIA; The Supreme Court is the first type of court in Nigeria and the highest Nigerian Court. Established in 1963 and became effective on October 1, 1963, prior to the enunciation of the Federal Republic of Nigeria and the 1960 Constitution

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Law of Nigeria - Wikipedi

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  1. Case laws- judicial decisions of the superior courts, especially the Supreme Court of Nigeria in respect of the cause of actions arising from disputes over properties have been recognized and accepted in property law practice in Nigeria. Those court decisions form part and parcel of various laws governing real estate in Nigeria
  2. antly based on aviation law. The Air Navigation and Transport Act 1920 forms the.
  3. 7.1 What types of restrictive covenants are recognised? Under Nigerian law, restrictive covenants are prima facie void, but the courts may enforce such covenants if they are reasonable with reference to the interest of the parties concerned and the general public, and if there is a proprietary interest that is sought to be protected. In.

The following are the hierarchy of courts in Nigeria: SUPREME COURT. It is provided for under Section 230 of the 1999 Constitution of the Federal Republic of Nigeria (as amended). It is the apex court of Nigeria, which implies that the jurisdiction of the court is the highest in Nigeria. The decision of the court is final and cannot be appealed Bankruptcy is a situation where a person or company (business) is declared by the law as being unable to pay their debts to creditors. In some countries, the term bankruptcy is only limited to individuals while other forms of insolvency proceedings are applied to companies. In Nigeria, the bankruptcy act applies to both individuals and companies Where a single couple conducts this type of marriage together, they are presumed to have conducted a statutory marriage and may have a recourse to all legal remedies as provided by the law in respect of statutory marriage. The laws guiding marriages in Nigeria includes both the statutory and customary laws The Central Bank of Nigeria is the sole authority of all banks in Nigeria banking industry. It is often referred to as the apex of all banks. The Central Bank of Nigeria was established by the CBN Act of 1958 and commenced operations on July 1, 1959.. It is saddled with the responsibility of managing Nigeria currency and supervise all other financial institutions in the country, to facilitate. The enforcement of intellectual property rights in Nigeria includes various measures by which intellectual property rights are protected under the law. Essentially, there are four main types or forms of intellectual property common in Nigeria- they are trademarks, copyrights, patents and industrial designs

FORMS OF BUSINESS ORGANIZATION IN NIGERIA A business entity is responsible for using its economic resources to provide goods or services to customers for profit. There are different types of companies and business structures in Nigeria. First, it is a note of worth to state that under Nigerian law, it is only the Corporate Affairs Commission, an agency of the [ To ensure that Nigeria enacts this law effectively, Sightsavers Nigeria has petitioned the U.N. to uphold the rights of people with disabilities. While Nigeria has a way to go to give people with disabilities equal opportunity, the passage of this law is a great start. By increasing access and protection, people with disabilities in Nigeria can. What you should know. There are two types of laws in Nigeria; they are: The civil law; The criminal law; This write up is concerned more with the criminal law than with Ladan Law but we will define an analyze them none the less.. Civil law: It is a legal action that can never lead to imprisonment or punishment or fine. Such legal actions include land ownership dispute, landlord/ tenant matters.

This shows that the law of trust was formally also introduced into Southern Nigeria in 1906. The above ordinance remained in force till 1914 when the Supreme Court Ordinance was enacted for the whole Nigeria following the amalgamation of Northern and Southern Nigeria on the first day of January, 1914. Based on this, it can be submitted that the. That is, Law courses (subjects) you will learn at the university. Firstly, let me address courses that are related to Law. Students who study any of the related course below can work with a legal firm. Remember, Law in itself is a course you can study, albeit a good one with competitive job opportunities This type of tenancy can only be determined by service of statutory notice and if necessary, a writ of possession (Basic Principles of Nigerian Land Law by Dr R.A Onuoha). Tenancy by Estoppel: A tenancy by estoppels is created where a person grants a lease of property in respect of which he has no title or interest, The lessor and lessee are. Types Of Taxes In Nigeria 1. Companies Income Taxes (CIT) CIT is one of the major types of taxes collected by FIRS. It is a 30% tax charged on profits made by companies registered in Nigeria. This include all sources of income of the company. Nevertheless, profits made from business activities outside Nigeria is exempted from CIT

The Constitution of the Federal Republic of Nigeria 1999 (as amended) (Nigerian Constitution) is the main constitutional law of Nigeria. It is contained in a single document. The Nigerian Constitution is derived from constitutions of other countries, opinions of political and constitutional writers, customs and conventions, previous. The major laws regulating taxation in Nigeria shall be briefly discussed below. Company Income Tax Act (CITA)- The Company Income Tax Act (CITA), Cap C21, LFN 2004 is the principal law that. the Statute of Monopolies began to be reported, and the law of patents developed therefrom. A brief history of the Nigerian patent law The first patent legislation enacted in Nigeria was the Patents Ordinance No. 17 of 1900 and the Patents Proclamation Ordinance No. 27 of 1900. These statutes applied to the colony of Lagos and Souther The NESREA, the major federal body responsible for protecting Nigeria's environment is responsible for enforcing all environmental laws, regulations, guidelines, and standards. This includes enforcing environmental conventions, treaties and protocols to which Nigeria is a signatory. Environmental Impact Assessment Act (Cap E12 LFN 2004) The Supreme Court in the case of ELEGUSHI V OSENI (2005) 14 NWLR (PT 945) AT 348 aptly stated the five types of legal land ownership in Nigeria and they are as follows 1, By traditional evidence. 2

Law: Meaning, Features, Sources and Types of Law! State is sovereign. Sovereignty is its exclusive and most important element. It is the supreme power of the state over all its people and territories. The State exercises its sovereign power through its laws. The Government of the State is basically machinery for making and enforcing laws Resolution Law Firm Nigeria October 20 2020 PROOF OF LAND OWNERSHIP IN NIGERIA. Proof of land ownership is how one claims the right to land. It is the protection and degree of control a person has. Please note, there is no such requirement under the Nigerian Law enabling you to receive the estates of a deceased person other than the estate administrators and beneficiaries known to law. Under the Nigerian Laws, there are two major categories of individuals that can benefit from the estate of a deceased person

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Both types of laws exist in parallel to each other. However, there has been a noticeable trend regarding formal recognition of customary laws. One of the most prominent examples of customary law is the Nigerian marriage practice, which is the main subject of this article. Customary law of marriage in Nigeria. READ ALSO: Eritrea marriage law: 2. Types of Companies in Nigeria The following guide is designed to help you understand the various structures and types of Nigerian businesses, from sole trader to PLC. If you require further information, please visit our forum alternatively contact us judicial authorities in Nigeria. 7. Is ficasual workfl legal in Nigeria? Casualisation generally refers to a form of labour practice wherein an employer employs a person on temporary basis. Going by the provisions of Labour Act and Employees™ Compensation Act, one can safely say that Nigerian law recognises casual work InfoGuide Nigeria is a multi-author blog in Nigeria founded by Ifiokobong Ibanga. The team comprises professionals and Consultants from different fields of human endeavour. Here we publish several helpful articles in various categories, such as how-to articles, where to find things, resources, business, interviews and reviews List of Places to Study International Law in Nigeria; A Guide on Criminal Law in Nigeria; How to Win a Contract in Nigeria Types of Power of Attorney in Nigeria. There are two types of power of attorney which are revocable and irrevocable power of attorney. Revocable power of attorney. This type can be revoked at any time, meaning that the.

Sources Of Nigerian Law: 5 Main Sources of Law in Nigeria

The first adoption legislation in Nigeria was enacted in the then Eastern Nigeria in 1965, and was known as the Eastern Nigeria Adoption Law, 1965 which came into force on 20 th May, 1965. (Note 6) This law now applies in Anambra, Imo, Ebonyi, Abia, Rivers and Bayelsa States. In 1968 an adoption law was promulgated for Lagos State Types of Business and Non-business Organizations in Nigeria As a lawyer, this is one of the areas where I get asked a lot of questions. Below are simple thoughts on different types of business and.

Overview of Taxation Laws in Nigeri

The Council of Legal Education is the regulatory body for the Nigerian Law School, which must be attended by persons willing to practice law in Nigeria. It also determines the steps to be taken by persons who have obtained a university degree in law from a foreign institution and are willing to practice as lawyers in Nigeria 1914 - 1970. Since the country's amalgamation in January of 1914, Nigeria's legal framework generally, (copyright law included), was made up of the Common Law of England, Doctrines of Equity and Natural Justice, as well as Statutes of General Application, that were in force in the United Kingdom on the 1 January 1900 For example, a fresh graduate from the Nigerian Law School cannot charge as high as an experienced Lawyer who has been in practice for the past twelve years. Also, employing a Senior Advocate of Nigeria automatically implies more money involved. Anyone who financially incapable of eating three times a day can forget about this package List Of Nigerian Law Enforcement Agencies Economic and Financial Crimes Commission (EFCC) Independent Corrupt Practices Commission (ICPC) Kano State Hisbah Corps National Intelligence Agency (Nigeria) (NIA) National Security Organization Nigeria Police Force (NPF) Nigeria Security and Civil Defence Corps (NSCDS) Nigerian Mobile Police Nigeria Army Forces Nigerian Immigration Service (NIS.

Different types of Lawyers in Nigeria - LawPàd

In some parts of the country, the minimum age for customary-law marriage has been fixed by legislation. The age of marriage under customary law is governed in the three Eastern States of Nigeria by the Age of Marriage Law 1956. Section 3 (1) of the Law provides that 'A marriage . . . between or in respect of persons either of whom is under the. Laws of the Federation of Nigeria 1990 Dissolution of marriage 15. (1) A petition under this Act by a party to a marriage for a decree of dissolution of the marriage may be presented to the court by either party to the marriage upon the ground that the marriage has broken down irretrievably The Nigerian authorities have failed to prosecute a single officer from the notorious Special Anti-Robbery Squad (SARS), despite anti-torture legislation passed in 2017 and evidence that its members continue to use torture and other ill-treatment to execute, punish and extract information from suspects, Amnesty International said today

Nigeria Facilitator, School of Law, National Open University of Nigeria, Uyo Study Centre ABSTRACT: Some researchers have opined that Customary Law regulates the lives of about 80% of Nigerians and that is why it is being argued that Nigerian courts should enforce Customary Laws. The Constitution of Nigeria, 1999 (as amended) has made adequat The findings show common factors causing friction in relationship between daughters-in-law and their mothers-in-law especially among Yorubas of southwest, Nigeria. Multi-level analysis revealed that violence is common among educated daughters-in-law than their semi-literate and illiterate counterparts, though physical abuse is not very common The PG law courses in India provide law aspirants with advanced theoretical and practical knowledge that is essential in the field of law. There is an ample number of PG law courses and specialisations that one can opt for as per their interest and career choices CRIMINAL JUSTICE DELIVERY IN NIGERIA Ted. C Eze, Ph.D Lecturer Faculty of Law, Anambra State University Igbariam. Eze Amaka G. (Mrs.), Ph .D Senior Lecturer, Faculty of Law, Nnamdi Azikiwe University, Awka. ABSTRACT: The concept of plea bargain is a new phenomenon in the Nigerian legal system. It has been trailed with a lot of controversy This collection features research reports and other publications on a wide range of legal topics prepared by the Law Library of Congress in response to requests or recurring interest from Congress and other federal government entities on issues concerning foreign, comparative, and international law (FCIL).. In addition to current research products on FCIL topics, this collection includes.

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المصدر: Nigerian journal of clinical practice [Niger J Clin Pract] 2021 Mar; Vol. 24 (3), pp. 369-379. نوع المنشور: Journal Article بيانات الدورية: Publisher: Medknow Publications Country of Publication: India NLM ID: 101150032 Publication Model: Print Cited Medium: Internet ISSN: 1119-3077 (Print) NLM ISO Abbreviation LAWS OF THE FEDERATION OF NIGERIA (2015 - 2019) PDF COMPENDIUMS OF ALL THE LAWS OF NIGERIA, LAGOS, OTHER STATES AND RULES OF COURTS (FEDERAL AND STATES) ARE ALSO AVAILABLE FOR A FEE. EMAIL: lawnigeria@gmail.com or info@lawnigeria or Text/WhatsApp +23407067102097 Tax Laws. Tax legislation is the act or process of enacting tax laws and the body of laws that provide for the levying of taxes and tax administration. The following are the existing tax legislation in Nigeria, as at 2016: - Associated Gas Re-Injection Act. - Capital Gains Tax Act. - Companies Income Tax Act

Types Of Courts In Nigeria And Their Functions - Informatio

Administrative Law, Functions of Law in Society and Sources of Nigerian Administrative Law. It is necessary for the student to understand these concepts in order to place in perspective the duties and functions of administrative agencies in Nigeria. 2.0 OBJECTIVES At the end of this Unit, the student should be able to:. and laws governing the protection against environmental discrimination and proper possible solutions. Keywords: Environment, Policy, Laws, Nigeria. 1. Introduction In its report on Nigeria, the Earth Trend Country Profile 2003 shows that the country flares 2.5billion cubic feet per day of associated gas and that represents 40% of al 80 Malemi The Nigerian Legal System, above at note 14 at 77.Obilade The Nigerian Legal System, above at note 16 at 100.Park The Sources of Nigerian Law, above at note 25 at 68.Nwauche The constitutional challenge, above at note 47 at 46. Oba, AA Religious and customary laws in Nigeria (2011) 25 Emory International Law Review 881 at 894Google Scholar, stating that, [w]ithin the. In a recent Nigerian Startup Funding Report for Q1 2020 published on Techpoint.Africa, Nigerian Fintech startups raised a total of $55.37 million which is higher than the amounts raised in Q1 2018 and Q1 2019 combined. The report highlights that Fintech startups accounted for 82.2% of total funding received in the startup space in Nigeria The Intellectual Property (IP) regime in Nigeria emanated from the English common law and the doctrine of Equity of the late 19 th century and is fast maturing into a great earner of foreign investments in Nigeria. This progression is aided by the desires and efforts of the government and the other players in the sector to attain an enviable.

2 Yusuf, A. B., Nigerian Legal System: Pluralism and Conflict of Laws in the Northern States, New Delhi, 1982, 30 - 31 Google Scholar.While Islamic law is the dominant law in Northern Nigeria it should not be thought that it has entirely supplanted customary laws. Even in strongholds of Islam such as Kano and Sokoto, local laws and customs continue to be accommodated, while in the socalled. In Nigeria, for instance, internet has made it possible the perpetration of different forms of cyber-crime on daily basis ranging from fraudulent electronic mails, pornography, identity theft. Types of Evidence: Primary and Secondary Evidence. 1. Primary Evidence. This is the best evidence, original evidence, and that particular means of proof, which under any probable circumstances affords the greatest certainty of the fact in issue - specific and definite and carrying on its surface no indication that a better evidence lurks behind So, not only the authorities but roles of individuals in maintaining traffic regulations in Nigeria are of great significance. Being aware of essential road safety rules like different traffic light signs or regulatory road signs in Nigeria is both your right and responsibility. Know how to protect the law, you're saving your life and others too While the Law didn't expressly provide that the age of consent in Nigeria is 18, the gamut and purport of section 31 of the Child's Rights Act implies that the age of eighteen years is a.

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Types Of Marriage In Nigeria - TheNigeriaLawye

The Complete 2004 Laws of Nigeria. ADVERTISING PRACTITIONER'S (REGISTRATION, ETC.) ACT. AFRICAN CHARTER ON HUMAN AND PEOPLES' RIGHTS (RATIFICATION AND ENFORCEMENT) ACT. ALLOCATION OF REVENUE (ABOLITION OF DICHOTOMY IN THE APPLICATION OF THE PRINCIPLE OF DERIVATION) ALLOCATION OF REVENUE (FEDERATION ACCOUNT, ETC.) ACT This Essay discusses the 'religious law' and 'customary law' paradigms in the context of the Nigerian legal system. It also examines the pluralistic nature of Nigeria in terms of ethnicity, religion, and law, and argues that the religious law paradigm is problematic for the discussion of laws at the global level generally and within the Nigerian legal system in particular (i) That both the Federal Government and the State Government should as a matter of urgent necessity make education law to be compulsory for all categories of teachers in Nigeria by allowing all teachers to go for two or three months training in education law in any of the colleges of Law or faculties of Law in our Nigerian Universities Under Nigerian law, environmental law includes all the sources of Nigerian law that impact the environment. As a federation, there are numerous sources of environmental law including the Constitution,22 International treaties, state laws, local government laws, and common law into the last two categories. b) A marriage in Nigeria may be contracted today either under a Nigerian statute (which prescribes monogamy) or under customary law (which Sources of Nigerian Law, c. 1, in: Introduction to Nigerian Law, ed. by Okonkwo (1980) 1-54; Obilade, The Nigerian Legal System (1979) 17-40

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This legal body is elected to be the main legal document for the specific period of history. Most countries have a written constitution, like the USA, India, Russia, France, Germany, Nigeria, and so on. The unwritten constitution is a legal body where the principles have never been enacted as laws On January 7, 2014, Nigeria's former president, Goodluck Jonathan, signed the Same-Sex Marriage (Prohibition) Bill (SSMPA) into law. The notional purpose of the SSMPA is to prohibit marriage. Money Judgments in Nigerian Law. The expectation of realising the fruit of a judgment is one of the most significant incentives for embarking on any litigation. Judgments come in different forms; monetary, declaratory or injunctive. This article focuses specifically on the enforcement of money judgments in Nigerian Law

List of Law Reports In Nigeria And their Abbreviation

Taxation in Nigeria (Summary) There you have it; an overview of taxation in Nigeria, history, terms and tax policies, problems, and tax rate. Obviously, everything about the Nigerian taxation cannot be covered in this article, so try to click the links provided on certain text to get a wider scope and explanation Here are 10 types of leaves you need to accommodate within your leave policy: 1. Sick leave. Sick leave is time off given by the company to allow employees to recover from an illness and take care of their health. Sick leaves are crucial to allow employees to get the rest they need without worrying about losing pay

Law: Meaning, Features, Sources and Types of La

Taking Security in Nigeria - A Comparative Guide for Investors provides an overview of the types of assets over which security can be taken in Nigeria, the different types of security, as well as the related procedures for the perfection and enforcement of such security. This Nigeria guide forms part of wider series focusing on the most activ Nigeria - Nigeria - Government and society: Under the 1999 constitution, executive power is vested in a president who serves as both the head of state and the chief executive, is directly elected to a four-year term, and nominates the vice president and members of the cabinet. The constitution provides for a bicameral National Assembly, which consists of the House of Representatives and the. FireArms Act Laws of the Federal Republic of Nigeria 1990 defined firearm to mean any lethal barrelled weapon of any description from which any shot, bullet or other missile can be discharged, and includes a prohibited firearm, a personal firearm and a muzzle-loading firearm of any of the categories referred to in Parts I, II and III. Introduction History of Islam in Nigeria Jihad Islamic Law (sharia) Islam and Politics Islamic Movements, Islamic Reform Selected Web Resources There has been considerable recent media coverage of the implementation of Islamic (sharia) law in the northern states of Nigeria. In particular, international attention has been drawn to the application of sharia law to criminal offences and the.

Types of Companies in Nigeria (Forms of Business

Tax types in Nigeria is what many Nigerians are not aware of. This is in spite of the fact that ignorance is not an excuse of the law. As an individual or a business in Nigeria, you are liable to the payment of any tax and you fail to pay it, ignorance of the law cannot be used as a genuine excuse for such act of omission • Contract : A contract is an agreement which the law wil enforce as affecting the legal rights and duties of the parties involved (Sagey, Nigerian Law of contract). • Nikki Tobi defines Contract as an agreement between two or more persons which creates in the parties reciprocal legal obligations to do or not to do particular. Guns in Nigeria are regulated by the President 38. Compare. Right to Possess Firearms. In Nigeria, the right to private gun ownership is not guaranteed by law 39 40 41. Compare. Restricted Firearms and Ammunition. In Nigeria, civilians are not allowed to possess machine-guns, military rifles and handguns 42 43 The Standard Forms of Contract (SFoC) is a standardised agreement that provides a legal framework regarding right, obligation and duties of contracting parties in relation to construction work that is to be carried out. It's pre-determined by authoritative bodies or alliances consisting of professionals, client representatives, advisory.

Overview Of Property Law In Nigeria - Real Estate Law In

Child abuse in Nigeria negatively affects the future of children and destroys the image of the country. Children suffer from various forms of abuse such as child marriages, molestation, child labour, kidnapping, and neglect, among other forms. Many laws and policies were put into place with the purpose of protecting children from abuse. However. The Nigerian legal system does not provide for a definition of racial discrimination. Furthermore, constitutional guarantees against racial discrimination do not extend to non-citizens [ 2 ] . For example, regarding the acquisition of nationality, foreign men are unable to acquire Nigerian nationality in the same manner as a foreign woman

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Add to that how Nigeria's gambling laws, rules and regulations can best be described as needing a major overhaul. For example, gambling in Nigeria still falls under the country's Criminal Code Act and Gaming Machines Act of 1977, neither of which make allowances for online or mobile casino gambling, which is on the rise as a result of new. Nigeria is one indivisible and indissoluble sovereign state to be known by the name of the Federal Republic of Nigeria. • Type of government envisioned 2. Nigeria shall be a Federation consisting of States and a Federal Capital Territory. 3. 1. There shall be 36 states in Nigeria, that is to say, Abia, Adamawa, Akwa Ibom Nigeria now focuses on other areas of her economy while trusting that the oil and gas industry will be developed without the usual trappings of cash call constraints. By Blackfriars LLP , Nigeria Law Firm Website: https://blackfriars-law.co Problems and complications with these types of wills are common. They often don't contain certain standard provisions required by state law, and are therefore vulnerable to issues and challenges during probate. In addition, although in some states no witnesses are required, this is rare

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Other-Types-Of-Customary-Marriage in Nigeria. Other types of customary law marriage. Besides the strict bride-price marriage, which is the commonest type, and the one most commonly contracted, there are other relationships which are regarded as marriage in customary law a synopsis of laws and regulations on the environment in nigeria The role of legislation in inducing responsible attitudes and behaviours towards the environment cannot be overlooked. Legislation serves as an effective instrument for environmental protection, planning, pollution, prevention and control 1 LAW OF TORTS I. Definition and Types of Torts 1. Mini-presentations Group 1 - Torts Tort is conduct that harms other people or their property. It is a private wrong against a person for which the injured person may recover damages, i.e. monetary compensation Nigerian Marriage Traditions, Wedding Customs & Culture: Marriage Laws In Nigeria, Types, Beliefs And Practices. Traditions are accepted methods of doing things in a certain place by a certain group of people. It is in every area of life be it marriage, burial child naming ceremony etc Firm overview. Established in 1996, Jackson, Etti & Edu is a full-service law firm headquartered in Lagos, Nigeria, with an internationally renowned IP practice. With three offices in Nigeria and an office in Accra, Ghana - the hubs of business in West Africa - as well as an enviable network of top-rated associate agents across the.

Nigeria's climate change policy The primary goal of the climate change policy in Nigeria is to tackle the human causes of climate change in a multifaceted way. The policy contains a set of rules, regulations and standards for agencies and individuals to abide by to achieve the policy goals It has indeed been argued that despite the several company law reforms over the years, the legal system of corporate governance in Nigeria has remained fashioned along the Anglo-Saxon model The reward payable for services rendered by the agent is Commission, which is subject to withholding tax of 10%. However, if the principal is a non-resident, any sales proceeds from the arrangement will attract 5% withholding tax, where any of the conditions in Section 26 (1) (b) of CITA holds Many forms of self-enrichment that Nigerians readily identify as corruption are not necessarily illegal—and some are even protected by law. Excessive pay and benefits. In addition to sky-high legislators' salaries, other top Nigerian officials receive large allowances amounting to several times their basic salaries